ABRA 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.
ABRA Consult
Largest movements
- Cash +€61,606
up €61,606 (+98.0%), from €62,844 to €124,450
mainly Net result for the year (+€98,142) and Trade debts (+€42,436)
- Reserves +€98,142
up €98,142 (+103.4%), from €94,907 to €193,049
- Debts after one year -€96,267
down €96,267 (-19.1%), from €504,786 to €408,519
- Trade debts +€42,436
up €42,436 (+769.9%), from €5,512 to €47,948
- Accrued charges and deferred income +€11,716
new in 2025: €11,716
- Financial charges -€5,330
down €5,330 (-13.3%), from €39,968 to €34,638
- Taxes +€2,573
up €2,573 (+6.7%), from €38,132 to €40,704
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 | €926,917 | €991,264 | +€64,347 | +6.9% |
| Fixed assets | 21/28 | €863,560 | €863,560 | = | 0.0% |
| Financial fixed assets | 28 | €863,560 | €863,560 | = | 0.0% |
| Current assets | 29/58 | €63,357 | €127,704 | +€64,347 | +101.6% |
| Amounts receivable within one year | 40/41 | - | €2,776 | +€2,776 | |
| Other amounts receivable | 41 | - | €2,776 | +€2,776 | |
| Cash at bank and in hand | 54/58 | €62,844 | €124,450 | +€61,606 | +98.0% |
| Deferred charges and accrued income | 490/1 | €513 | €478 | -€35 | -6.9% |
| Total equity and liabilities | 10/49 | €926,917 | €991,264 | +€64,347 | +6.9% |
| Equity | 10/15 | €114,907 | €213,049 | +€98,142 | +85.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €94,907 | €193,049 | +€98,142 | +103.4% |
| Distributable reserves | 133 | €94,907 | €193,049 | +€98,142 | +103.4% |
| Amounts payable | 17/49 | €812,011 | €778,215 | -€33,796 | -4.2% |
| Amounts payable after more than one year | 17 | €504,786 | €408,519 | -€96,267 | -19.1% |
| Financial debts | 170/4 | €504,786 | €408,519 | -€96,267 | -19.1% |
| Amounts payable within one year | 42/48 | €307,225 | €357,980 | +€50,755 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €92,335 | €96,267 | +€3,932 | +4.3% |
| Trade debts | 44 | €5,512 | €47,948 | +€42,436 | +769.9% |
| Suppliers | 440/4 | €5,512 | €47,948 | +€42,436 | +769.9% |
| Taxes, remuneration and social security | 45 | €50,564 | €53,148 | +€2,584 | +5.1% |
| Taxes | 450/3 | €50,564 | €53,148 | +€2,584 | +5.1% |
| Other amounts payable | 47/48 | €158,814 | €160,618 | +€1,804 | +1.1% |
| Accrued charges and deferred income | 492/3 | - | €11,716 | +€11,716 | |
| Other operating charges | 640/8 | €788 | €544 | -€244 | -31.0% |
| Gross operating margin | 9900 | €173,491 | €174,029 | +€538 | +0.3% |
| Operating profit (loss) | 9901 | €172,703 | €173,485 | +€782 | +0.5% |
| Financial income | 75/76B | €304 | - | -€304 | |
| Recurring financial income | 75 | €304 | - | -€304 | |
| Financial charges | 65/66B | €39,968 | €34,638 | -€5,330 | -13.3% |
| Recurring financial charges | 65 | €39,968 | €34,638 | -€5,330 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €133,039 | €138,847 | +€5,808 | +4.4% |
| Income taxes | 67/77 | €38,132 | €40,704 | +€2,573 | +6.7% |
| Profit (loss) for the period | 9904 | €94,907 | €98,142 | +€3,236 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €94,907 | €98,142 | +€3,236 | +3.4% |
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 10 October 2026 via checked.be.