ABOR CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ABOR CONSULTING
Largest movements
- Receivables within one year -€30,985
down €30,985 (-70.4%), from €44,020 to €13,035
of which Other amounts receivable: -€20,585
- Cash -€18,149
down €18,149 (-11.7%), from €154,766 to €136,617
mainly Other debts (-€51,054) and Contributions, distributions and other (-€50,000)
- Tangible fixed assets -€5,584
down €5,584 (-52.3%), from €10,682 to €5,098
of which Furniture and vehicles: -€4,706
- Deferred charges and accrued income -€4,225
down €4,225 (-95.7%), from €4,415 to €190
- Other debts -€51,054
down €51,054 (-49.9%), from €102,255 to €51,202
- Tax, wage and social debts -€7,307
down €7,307 (-91.2%), from €8,008 to €701
- Trade debts -€2,451
down €2,451 (-60.9%), from €4,025 to €1,574
- Gross operating margin -€15,728
down €15,728 (-16.4%), from €95,898 to €80,170
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €213,882 | €154,939 | -€58,942 | -27.6% |
| Fixed assets | 21/28 | €10,682 | €5,098 | -€5,584 | -52.3% |
| Tangible fixed assets | 22/27 | €10,682 | €5,098 | -€5,584 | -52.3% |
| Land and buildings | 22 | - | €1,993 | +€1,993 | |
| Furniture and vehicles | 24 | €7,811 | €3,105 | -€4,706 | -60.3% |
| Other tangible fixed assets | 26 | €2,870 | - | -€2,870 | |
| Current assets | 29/58 | €203,200 | €149,841 | -€53,359 | -26.3% |
| Amounts receivable within one year | 40/41 | €44,020 | €13,035 | -€30,985 | -70.4% |
| Trade receivables | 40 | €13,000 | €2,600 | -€10,400 | -80.0% |
| Other amounts receivable | 41 | €31,020 | €10,435 | -€20,585 | -66.4% |
| Cash at bank and in hand | 54/58 | €154,766 | €136,617 | -€18,149 | -11.7% |
| Deferred charges and accrued income | 490/1 | €4,415 | €190 | -€4,225 | -95.7% |
| Total equity and liabilities | 10/49 | €213,882 | €154,939 | -€58,942 | -27.6% |
| Equity | 10/15 | €99,348 | €101,462 | +€2,114 | +2.1% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,088 | €87,202 | +€2,114 | +2.5% |
| Amounts payable | 17/49 | €114,534 | €53,477 | -€61,057 | -53.3% |
| Amounts payable within one year | 42/48 | €114,288 | €53,477 | -€60,811 | -53.2% |
| Trade debts | 44 | €4,025 | €1,574 | -€2,451 | -60.9% |
| Suppliers | 440/4 | €4,025 | €1,574 | -€2,451 | -60.9% |
| Taxes, remuneration and social security | 45 | €8,008 | €701 | -€7,307 | -91.2% |
| Taxes | 450/3 | €8,008 | €701 | -€7,307 | -91.2% |
| Other amounts payable | 47/48 | €102,255 | €51,202 | -€51,054 | -49.9% |
| Accrued charges and deferred income | 492/3 | €245 | - | -€245 | |
| Remuneration, social security and pensions | 62 | - | €531 | +€531 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,594 | €2,910 | -€684 | -19.0% |
| Other operating charges | 640/8 | €899 | €928 | +€30 | +3.3% |
| Non-recurring operating charges | 66A | - | €2,674 | +€2,674 | |
| Gross operating margin | 9900 | €95,898 | €80,170 | -€15,728 | -16.4% |
| Operating profit (loss) | 9901 | €91,406 | €73,127 | -€18,279 | -20.0% |
| Financial charges | 65/66B | €205 | €463 | +€258 | +126% |
| Recurring financial charges | 65 | €205 | €463 | +€258 | +126% |
| Profit (loss) for the period before taxes | 9903 | €91,201 | €72,664 | -€18,536 | -20.3% |
| Income taxes | 67/77 | €20,151 | €20,550 | +€399 | +2.0% |
| Profit (loss) for the period | 9904 | €71,049 | €52,114 | -€18,935 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,049 | €52,114 | -€18,935 | -26.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.