ABR 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.
ABR CONSULTING
Largest movements
- Current investments +€44,465
new in 2025: €44,465
- Receivables within one year -€39,339
down €39,339 (-35.8%), from €109,892 to €70,553
of which Trade receivables: -€23,054
- Receivables after one year +€3,918
up €3,918 (+2.8%), from €138,433 to €142,351
- Tangible fixed assets -€3,767
down €3,767 (-22.2%), from €16,977 to €13,210
of which Furniture and vehicles: -€2,375
- Trade debts -€28,487
down €28,487 (-91.0%), from €31,295 to €2,808
- Profit (loss) carried forward +€27,448
up €27,448 (+190%), from €14,416 to €41,863
- Reserves +€14,857
up €14,857 (+8.7%), from €171,717 to €186,574
of which Distributable reserves: +€14,857
- Tax, wage and social debts -€12,334
down €12,334 (-86.9%), from €14,191 to €1,857
of which Taxes: -€11,334
- Current portion of long-term debt +€9,031
up €9,031 (+77.1%), from €11,713 to €20,744
- Gross operating margin +€37,548
up €37,548 (+88.4%), from €42,495 to €80,043
- Taxes +€10,579
up €10,579 (+103%), from €10,253 to €20,832
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €265,669 | €272,446 | +€6,777 | +2.6% |
| Fixed assets | 21/28 | €16,977 | €13,210 | -€3,767 | -22.2% |
| Tangible fixed assets | 22/27 | €16,977 | €13,210 | -€3,767 | -22.2% |
| Furniture and vehicles | 24 | €6,510 | €4,135 | -€2,375 | -36.5% |
| Other tangible fixed assets | 26 | €10,467 | €9,075 | -€1,391 | -13.3% |
| Current assets | 29/58 | €248,692 | €259,235 | +€10,544 | +4.2% |
| Amounts receivable after more than one year | 29 | €138,433 | €142,351 | +€3,918 | +2.8% |
| Other amounts receivable | 291 | €138,433 | €142,351 | +€3,918 | +2.8% |
| Amounts receivable within one year | 40/41 | €109,892 | €70,553 | -€39,339 | -35.8% |
| Trade receivables | 40 | €57,633 | €34,579 | -€23,054 | -40.0% |
| Other amounts receivable | 41 | €52,259 | €35,974 | -€16,285 | -31.2% |
| Current investments | 50/53 | - | €44,465 | +€44,465 | |
| Deferred charges and accrued income | 490/1 | €367 | €1,867 | +€1,500 | +409% |
| Total equity and liabilities | 10/49 | €265,669 | €272,446 | +€6,777 | +2.6% |
| Equity | 10/15 | €204,733 | €247,038 | +€42,305 | +20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €171,717 | €186,574 | +€14,857 | +8.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €169,857 | €184,714 | +€14,857 | +8.7% |
| Profit (loss) carried forward | 14 | €14,416 | €41,863 | +€27,448 | +190% |
| Amounts payable | 17/49 | €60,936 | €25,408 | -€35,528 | -58.3% |
| Amounts payable within one year | 42/48 | €60,936 | €25,408 | -€35,528 | -58.3% |
| Current portion of amounts payable after more than one year | 42 | €11,713 | €20,744 | +€9,031 | +77.1% |
| Financial debts | 43 | €3,738 | - | -€3,738 | |
| Credit institutions | 430/8 | €3,738 | - | -€3,738 | |
| Trade debts | 44 | €31,295 | €2,808 | -€28,487 | -91.0% |
| Suppliers | 440/4 | €31,295 | €2,808 | -€28,487 | -91.0% |
| Taxes, remuneration and social security | 45 | €14,191 | €1,857 | -€12,334 | -86.9% |
| Taxes | 450/3 | €13,191 | €1,857 | -€11,334 | -85.9% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,767 | €3,767 | = | 0.0% |
| Other operating charges | 640/8 | €431 | €108 | -€324 | -75.0% |
| Gross operating margin | 9900 | €42,495 | €80,043 | +€37,548 | +88.4% |
| Operating profit (loss) | 9901 | €38,297 | €76,169 | +€37,872 | +98.9% |
| Financial income | 75/76B | €5,717 | €5,977 | +€259 | +4.5% |
| Recurring financial income | 75 | €5,717 | €5,977 | +€259 | +4.5% |
| Financial charges | 65/66B | €2,534 | €1,865 | -€669 | -26.4% |
| Recurring financial charges | 65 | €2,534 | €1,865 | -€669 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €41,480 | €80,280 | +€38,800 | +93.5% |
| Income taxes | 67/77 | €10,253 | €20,832 | +€10,579 | +103% |
| Profit (loss) for the period | 9904 | €31,227 | €59,448 | +€28,221 | +90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,227 | €59,448 | +€28,221 | +90.4% |
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 22 October 2026 via checked.be.