ABP CONSULT: 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.
ABP CONSULT
Largest movements
- Tangible fixed assets -€25,743
down €25,743 (-4.3%), from €594,495 to €568,752
of which Land and buildings: -€25,743
- Profit (loss) carried forward -€33,334
down €33,334 (-23.8%), from €140,165 to €106,831
- Depreciation -€1,490
down €1,490 (-5.5%), from €27,233 to €25,743
- Gross operating margin +€378
up €378 (+11.0%), from -€3,422 to -€3,044
- Other operating charges +€116
up €116 (+2.7%), from €4,364 to €4,480
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.
Cash bridge derived
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 | €598,553 | €569,591 | -€28,962 | -4.8% |
| Fixed assets | 21/28 | €594,495 | €568,752 | -€25,743 | -4.3% |
| Tangible fixed assets | 22/27 | €594,495 | €568,752 | -€25,743 | -4.3% |
| Land and buildings | 22 | €588,495 | €562,752 | -€25,743 | -4.4% |
| Plant, machinery and equipment | 23 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €4,058 | €839 | -€3,219 | -79.3% |
| Amounts receivable within one year | 40/41 | €2,150 | €68 | -€2,082 | -96.8% |
| Trade receivables | 40 | €2,150 | - | -€2,150 | |
| Other amounts receivable | 41 | - | €68 | +€68 | |
| Cash at bank and in hand | 54/58 | €1,908 | €771 | -€1,137 | -59.6% |
| Total equity and liabilities | 10/49 | €598,553 | €569,591 | -€28,962 | -4.8% |
| Equity | 10/15 | €160,625 | €127,291 | -€33,334 | -20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €140,165 | €106,831 | -€33,334 | -23.8% |
| Amounts payable | 17/49 | €437,928 | €442,300 | +€4,372 | +1.0% |
| Amounts payable within one year | 42/48 | €437,928 | €442,300 | +€4,372 | +1.0% |
| Trade debts | 44 | €920 | €2,611 | +€1,691 | +183.8% |
| Suppliers | 440/4 | €920 | €2,611 | +€1,691 | +183.8% |
| Advances received on contracts in progress | 46 | €425 | - | -€425 | |
| Taxes, remuneration and social security | 45 | €285 | - | -€285 | |
| Taxes | 450/3 | €285 | - | -€285 | |
| Other amounts payable | 47/48 | €436,298 | €439,689 | +€3,391 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,233 | €25,743 | -€1,490 | -5.5% |
| Other operating charges | 640/8 | €4,364 | €4,480 | +€116 | +2.7% |
| Gross operating margin | 9900 | -€3,422 | -€3,044 | +€378 | +11.0% |
| Operating profit (loss) | 9901 | -€35,019 | -€33,267 | +€1,752 | +5.0% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €58 | €74 | +€16 | +27.6% |
| Recurring financial charges | 65 | €58 | €74 | +€16 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | -€35,077 | -€33,334 | +€1,743 | +5.0% |
| Profit (loss) for the period | 9904 | -€35,077 | -€33,334 | +€1,743 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,077 | -€33,334 | +€1,743 | +5.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.