ABO Management Consulting: what changed
ABO Management Consulting
Largest movements
- Cash +€19,662
up €19,662 (+147%), from €13,411 to €33,072
mainly Net result for the year (+€28,447) and Tax, wage and social debts (+€2,527)
- Receivables within one year +€11,215
up €11,215 (+180%), from €6,225 to €17,440
of which Trade receivables: +€9,248
- Deferred charges and accrued income -€1,361
down €1,361 (-59.8%), from €2,275 to €914
- Tangible fixed assets -€872
down €872 (-28.0%), from €3,116 to €2,244
of which Plant, machinery and equipment: -€872
- Profit (loss) carried forward +€28,447
up €28,447 (+134%), from €21,198 to €49,645
- Tax, wage and social debts +€2,527
up €2,527 (+36.0%), from €7,020 to €9,547
- Trade debts -€2,305
down €2,305 (-84.8%), from €2,718 to €413
- Gross operating margin +€23,438
up €23,438 (+104%), from €22,506 to €45,944
- Taxes +€4,549
up €4,549 (+68.1%), from €6,684 to €11,233
- Other operating charges -€901
down €901 (-43.6%), from €2,066 to €1,165
- Depreciation -€678
down €678 (-43.7%), from €1,550 to €872
- Financial charges -€622
down €622 (-47.9%), from €1,299 to €676
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,793 | €62,321 | +€28,528 | +84.4% |
| Fixed assets | 21/28 | €3,231 | €2,244 | -€987 | -30.5% |
| Tangible fixed assets | 22/27 | €3,116 | €2,244 | -€872 | -28.0% |
| Plant, machinery and equipment | 23 | €2,323 | €1,451 | -€872 | -37.5% |
| Furniture and vehicles | 24 | €793 | €793 | = | 0.0% |
| Financial fixed assets | 28 | €115 | - | -€115 | |
| Current assets | 29/58 | €30,561 | €60,076 | +€29,515 | +96.6% |
| Amounts receivable within one year | 40/41 | €6,225 | €17,440 | +€11,215 | +180% |
| Trade receivables | 40 | €6,225 | €15,473 | +€9,248 | +149% |
| Other amounts receivable | 41 | - | €1,967 | +€1,967 | |
| Current investments | 50/53 | €8,650 | €8,650 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,411 | €33,072 | +€19,662 | +147% |
| Deferred charges and accrued income | 490/1 | €2,275 | €914 | -€1,361 | -59.8% |
| Total equity and liabilities | 10/49 | €33,793 | €62,321 | +€28,528 | +84.4% |
| Equity | 10/15 | €23,198 | €51,645 | +€28,447 | +123% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,198 | €49,645 | +€28,447 | +134% |
| Amounts payable | 17/49 | €10,594 | €10,675 | +€81 | +0.8% |
| Amounts payable within one year | 42/48 | €10,594 | €10,560 | -€34 | -0.3% |
| Trade debts | 44 | €2,718 | €413 | -€2,305 | -84.8% |
| Suppliers | 440/4 | €2,718 | €413 | -€2,305 | -84.8% |
| Taxes, remuneration and social security | 45 | €7,020 | €9,547 | +€2,527 | +36.0% |
| Taxes | 450/3 | €7,020 | €9,547 | +€2,527 | +36.0% |
| Other amounts payable | 47/48 | €856 | €600 | -€256 | -29.9% |
| Accrued charges and deferred income | 492/3 | - | €115 | +€115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,550 | €872 | -€678 | -43.7% |
| Other operating charges | 640/8 | €2,066 | €1,165 | -€901 | -43.6% |
| Non-recurring operating charges | 66A | €1,300 | €3,550 | +€2,250 | +173% |
| Gross operating margin | 9900 | €22,506 | €45,944 | +€23,438 | +104% |
| Operating profit (loss) | 9901 | €17,591 | €40,357 | +€22,766 | +129% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200% |
| Financial charges | 65/66B | €1,299 | €676 | -€622 | -47.9% |
| Recurring financial charges | 65 | €1,299 | €676 | -€622 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | €16,292 | €39,680 | +€23,389 | +144% |
| Income taxes | 67/77 | €6,684 | €11,233 | +€4,549 | +68.1% |
| Profit (loss) for the period | 9904 | €9,608 | €28,447 | +€18,839 | +196% |
| Profit (loss) for the period to be appropriated | 9905 | €9,608 | €28,447 | +€18,839 | +196% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.