ABOVO CONSULT: what changed
ABOVO CONSULT
Largest movements
- Cash +€17,818
up €17,818 (+31.8%), from €55,977 to €73,795
mainly Other debts (+€82,614) and Net result for the year (+€18,847)
- Tangible fixed assets +€5,357
up €5,357 (+310%), from €1,729 to €7,086
of which Land and buildings: +€3,308
- Other debts +€82,614
up €82,614 (+61.9%), from €133,376 to €215,990
- Reserves -€66,768
down €66,768 (-58.3%), from €114,622 to €47,853
- Tax, wage and social debts +€5,048
new in 2025: €5,048
- Gross operating margin +€17,278
up €17,278 (+135%), from €12,819 to €30,097
- Taxes +€3,588
up €3,588 (+102%), from €3,514 to €7,102
- Depreciation +€1,066
up €1,066 (+143%), from €745 to €1,811
- Financial charges -€449
down €449 (-21.7%), from €2,072 to €1,623
- Other operating charges +€303
up €303 (+73.8%), from €411 to €714
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 | €254,448 | €276,164 | +€21,715 | +8.5% |
| Fixed assets | 21/28 | €1,729 | €7,151 | +€5,422 | +314% |
| Tangible fixed assets | 22/27 | €1,729 | €7,086 | +€5,357 | +310% |
| Land and buildings | 22 | - | €3,308 | +€3,308 | |
| Plant, machinery and equipment | 23 | €1,729 | €1,816 | +€87 | +5.1% |
| Furniture and vehicles | 24 | - | €1,962 | +€1,962 | |
| Financial fixed assets | 28 | - | €65 | +€65 | |
| Current assets | 29/58 | €252,719 | €269,013 | +€16,294 | +6.4% |
| Amounts receivable within one year | 40/41 | €27,238 | €28,120 | +€882 | +3.2% |
| Trade receivables | 40 | €25,753 | €28,120 | +€2,367 | +9.2% |
| Other amounts receivable | 41 | €1,486 | - | -€1,486 | |
| Current investments | 50/53 | €169,504 | €167,098 | -€2,405 | -1.4% |
| Cash at bank and in hand | 54/58 | €55,977 | €73,795 | +€17,818 | +31.8% |
| Total equity and liabilities | 10/49 | €254,448 | €276,164 | +€21,715 | +8.5% |
| Equity | 10/15 | €120,822 | €54,053 | -€66,768 | -55.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €114,622 | €47,853 | -€66,768 | -58.3% |
| Distributable reserves | 133 | €114,622 | €47,853 | -€66,768 | -58.3% |
| Amounts payable | 17/49 | €133,626 | €222,110 | +€88,484 | +66.2% |
| Amounts payable within one year | 42/48 | €133,626 | €222,110 | +€88,484 | +66.2% |
| Trade debts | 44 | €250 | €1,073 | +€823 | +329% |
| Suppliers | 440/4 | €250 | €1,073 | +€823 | +329% |
| Taxes, remuneration and social security | 45 | - | €5,048 | +€5,048 | |
| Taxes | 450/3 | - | €5,048 | +€5,048 | |
| Other amounts payable | 47/48 | €133,376 | €215,990 | +€82,614 | +61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €745 | €1,811 | +€1,066 | +143% |
| Other operating charges | 640/8 | €411 | €714 | +€303 | +73.8% |
| Gross operating margin | 9900 | €12,819 | €30,097 | +€17,278 | +135% |
| Operating profit (loss) | 9901 | €11,664 | €27,572 | +€15,908 | +136% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €2,072 | €1,623 | -€449 | -21.7% |
| Recurring financial charges | 65 | €2,072 | €1,623 | -€449 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €9,597 | €25,949 | +€16,352 | +170% |
| Income taxes | 67/77 | €3,514 | €7,102 | +€3,588 | +102% |
| Profit (loss) for the period | 9904 | €6,083 | €18,847 | +€12,764 | +210% |
| Profit (loss) for the period to be appropriated | 9905 | €6,083 | €18,847 | +€12,764 | +210% |
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 3 November 2026 via checked.be.