ABR Consultancy: 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.
ABR Consultancy
Largest movements
- Cash -€57,271
down €57,271 (-85.7%), from €66,799 to €9,529
mainly Contributions, distributions and other (-€124,736) and Receivables within one year (-€17,416)
- Receivables within one year +€17,416
up €17,416 (+118%), from €14,697 to €32,114
of which Trade receivables: +€16,880
- Tangible fixed assets +€915
up €915 (+20.6%), from €4,450 to €5,364
of which Other tangible fixed assets: +€4,080
- Reserves -€55,000
down €55,000 (-100%), from €55,000 to €0
- Other debts +€16,357
up €16,357 (+358%), from €4,570 to €20,927
- Gross operating margin +€18,634
up €18,634 (+25.0%), from €74,422 to €93,056
- Taxes +€3,463
up €3,463 (+22.5%), from €15,369 to €18,832
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 | €88,166 | €49,923 | -€38,244 | -43.4% |
| Fixed assets | 21/28 | €5,575 | €6,489 | +€915 | +16.4% |
| Tangible fixed assets | 22/27 | €4,450 | €5,364 | +€915 | +20.6% |
| Furniture and vehicles | 24 | €4,450 | €1,284 | -€3,166 | -71.2% |
| Other tangible fixed assets | 26 | - | €4,080 | +€4,080 | |
| Financial fixed assets | 28 | €1,125 | €1,125 | = | 0.0% |
| Current assets | 29/58 | €82,592 | €43,433 | -€39,158 | -47.4% |
| Amounts receivable within one year | 40/41 | €14,697 | €32,114 | +€17,416 | +118% |
| Trade receivables | 40 | €14,066 | €30,946 | +€16,880 | +120% |
| Other amounts receivable | 41 | €631 | €1,168 | +€537 | +85.0% |
| Cash at bank and in hand | 54/58 | €66,799 | €9,529 | -€57,271 | -85.7% |
| Deferred charges and accrued income | 490/1 | €1,095 | €1,791 | +€696 | +63.5% |
| Total equity and liabilities | 10/49 | €88,166 | €49,923 | -€38,244 | -43.4% |
| Equity | 10/15 | €73,919 | €18,600 | -€55,319 | -74.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,000 | €0 | -€55,000 | -100% |
| Distributable reserves | 133 | €55,000 | €0 | -€55,000 | -100% |
| Profit (loss) carried forward | 14 | €319 | €0 | -€319 | -100% |
| Amounts payable | 17/49 | €14,247 | €31,323 | +€17,075 | +120% |
| Amounts payable within one year | 42/48 | €14,247 | €31,137 | +€16,890 | +119% |
| Trade debts | 44 | €1,694 | €1,579 | -€116 | -6.8% |
| Suppliers | 440/4 | €1,694 | €1,579 | -€116 | -6.8% |
| Taxes, remuneration and social security | 45 | €7,983 | €8,631 | +€648 | +8.1% |
| Taxes | 450/3 | €7,983 | €8,631 | +€648 | +8.1% |
| Other amounts payable | 47/48 | €4,570 | €20,927 | +€16,357 | +358% |
| Accrued charges and deferred income | 492/3 | - | €186 | +€186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,166 | €3,355 | +€190 | +6.0% |
| Other operating charges | 640/8 | €1,141 | €1,191 | +€51 | +4.4% |
| Gross operating margin | 9900 | €74,422 | €93,056 | +€18,634 | +25.0% |
| Operating profit (loss) | 9901 | €70,115 | €88,509 | +€18,394 | +26.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €85 | €261 | +€176 | +207% |
| Recurring financial charges | 65 | €85 | €261 | +€176 | +207% |
| Profit (loss) for the period before taxes | 9903 | €70,031 | €88,249 | +€18,218 | +26.0% |
| Income taxes | 67/77 | €15,369 | €18,832 | +€3,463 | +22.5% |
| Profit (loss) for the period | 9904 | €54,662 | €69,417 | +€14,755 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,662 | €69,417 | +€14,755 | +27.0% |
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 16 October 2026 via checked.be.