AbPro Conseils: what changed
Two fiscal 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.
AbPro Conseils
Largest movements
- Intangible fixed assets -€77,834
down €77,834 (-14.3%), from €544,840 to €467,006
- Cash -€46,521
down €46,521 (-87.0%), from €53,472 to €6,952
mainly Contributions, distributions and other (-€200,000) and Debts after one year (-€158,938)
- Tangible fixed assets -€35,174
down €35,174 (-4.2%), from €842,997 to €807,823
of which Land and buildings: -€18,700
- Receivables within one year +€20,045
new in 2025: €20,045
of which Other amounts receivable: +€18,690
- Other debts +€185,000
up €185,000 (+168.2%), from €110,000 to €295,000
- Debts after one year -€158,938
down €158,938 (-20.6%), from €772,289 to €613,351
- Profit (loss) carried forward -€128,673
down €128,673 (-48.6%), from €264,895 to €136,222
- Trade debts -€28,160
down €28,160 (-32.5%), from €86,596 to €58,436
- Staff costs +€26,388
up €26,388 (+16.9%), from €155,752 to €182,140
- Gross operating margin -€13,142
down €13,142 (-3.0%), from €436,540 to €423,398
- Taxes -€8,981
down €8,981 (-28.0%), from €32,074 to €23,094
- Depreciation +€8,701
up €8,701 (+7.8%), from €110,990 to €119,691
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 | €1,562,996 | €1,431,728 | -€131,268 | -8.4% |
| Fixed assets | 21/28 | €1,387,838 | €1,274,829 | -€113,009 | -8.1% |
| Intangible fixed assets | 21 | €544,840 | €467,006 | -€77,834 | -14.3% |
| Tangible fixed assets | 22/27 | €842,997 | €807,823 | -€35,174 | -4.2% |
| Land and buildings | 22 | €684,096 | €665,396 | -€18,700 | -2.7% |
| Plant, machinery and equipment | 23 | €129,782 | €120,760 | -€9,022 | -7.0% |
| Furniture and vehicles | 24 | €29,119 | €21,667 | -€7,453 | -25.6% |
| Current assets | 29/58 | €175,159 | €156,899 | -€18,260 | -10.4% |
| Amounts receivable within one year | 40/41 | - | €20,045 | +€20,045 | |
| Trade receivables | 40 | - | €1,355 | +€1,355 | |
| Other amounts receivable | 41 | - | €18,690 | +€18,690 | |
| Current investments | 50/53 | €60,476 | €61,927 | +€1,451 | +2.4% |
| Cash at bank and in hand | 54/58 | €53,472 | €6,952 | -€46,521 | -87.0% |
| Deferred charges and accrued income | 490/1 | €61,211 | €67,975 | +€6,764 | +11.1% |
| Total equity and liabilities | 10/49 | €1,562,996 | €1,431,728 | -€131,268 | -8.4% |
| Equity | 10/15 | €384,895 | €256,222 | -€128,673 | -33.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €264,895 | €136,222 | -€128,673 | -48.6% |
| Amounts payable | 17/49 | €1,178,101 | €1,175,506 | -€2,595 | -0.2% |
| Amounts payable after more than one year | 17 | €772,289 | €613,351 | -€158,938 | -20.6% |
| Financial debts | 170/4 | €772,289 | €613,351 | -€158,938 | -20.6% |
| Amounts payable within one year | 42/48 | €405,424 | €561,810 | +€156,386 | +38.6% |
| Current portion of amounts payable after more than one year | 42 | €157,629 | €158,938 | +€1,310 | +0.8% |
| Financial debts | 43 | €1,875 | €1,875 | = | 0.0% |
| Credit institutions | 430/8 | €1,875 | €1,875 | = | 0.0% |
| Trade debts | 44 | €86,596 | €58,436 | -€28,160 | -32.5% |
| Suppliers | 440/4 | €86,596 | €58,436 | -€28,160 | -32.5% |
| Taxes, remuneration and social security | 45 | €49,324 | €47,561 | -€1,763 | -3.6% |
| Taxes | 450/3 | €31,870 | €31,870 | = | 0.0% |
| Remuneration and social security | 454/9 | €17,454 | €15,691 | -€1,763 | -10.1% |
| Other amounts payable | 47/48 | €110,000 | €295,000 | +€185,000 | +168.2% |
| Accrued charges and deferred income | 492/3 | €388 | €345 | -€43 | -11.1% |
| Remuneration, social security and pensions | 62 | €155,752 | €182,140 | +€26,388 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,990 | €119,691 | +€8,701 | +7.8% |
| Other operating charges | 640/8 | €2,385 | €3,014 | +€629 | +26.4% |
| Gross operating margin | 9900 | €436,540 | €423,398 | -€13,142 | -3.0% |
| Operating profit (loss) | 9901 | €167,413 | €118,552 | -€48,861 | -29.2% |
| Financial income | 75/76B | €680 | €2,076 | +€1,396 | +205.4% |
| Recurring financial income | 75 | €680 | €2,076 | +€1,396 | +205.4% |
| Financial charges | 65/66B | €27,886 | €26,207 | -€1,679 | -6.0% |
| Recurring financial charges | 65 | €27,886 | €26,207 | -€1,679 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €140,206 | €94,421 | -€45,785 | -32.7% |
| Income taxes | 67/77 | €32,074 | €23,094 | -€8,981 | -28.0% |
| Profit (loss) for the period | 9904 | €108,132 | €71,327 | -€36,805 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €108,132 | €71,327 | -€36,805 | -34.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.