ABrand 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.
ABrand Consulting
Largest movements
- Receivables within one year +€4,489
up €4,489 (+106%), from €4,215 to €8,704
of which Trade receivables: +€6,123
- Tangible fixed assets -€1,495
down €1,495 (-27.9%), from €5,358 to €3,863
- Cash +€162
new in 2025: €162
mainly Other debts (+€19,922) and Depreciation (+€1,495)
- Other debts +€19,922
up €19,922 (+44.8%), from €44,519 to €64,441
- Profit (loss) carried forward -€16,056
down €16,056 (-41.5%), from -€38,656 to -€54,712
- Short-term financial debts -€448
no longer reported in 2025 (was €448)
- Tax, wage and social debts -€263
no longer reported in 2025 (was €263)
- Gross operating margin +€11,113
up €11,113 (+45.1%), from -€24,640 to -€13,527
- Financial charges -€374
down €374 (-70.8%), from €527 to €154
- Other operating charges +€362
up €362 (+70.0%), from €518 to €880
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 | €9,573 | €12,730 | +€3,156 | +33.0% |
| Fixed assets | 21/28 | €5,358 | €3,863 | -€1,495 | -27.9% |
| Tangible fixed assets | 22/27 | €5,358 | €3,863 | -€1,495 | -27.9% |
| Furniture and vehicles | 24 | €5,358 | €3,863 | -€1,495 | -27.9% |
| Current assets | 29/58 | €4,215 | €8,867 | +€4,651 | +110% |
| Amounts receivable within one year | 40/41 | €4,215 | €8,704 | +€4,489 | +106% |
| Trade receivables | 40 | €2,582 | €8,704 | +€6,123 | +237% |
| Other amounts receivable | 41 | €1,634 | - | -€1,634 | |
| Cash at bank and in hand | 54/58 | - | €162 | +€162 | |
| Total equity and liabilities | 10/49 | €9,573 | €12,730 | +€3,156 | +33.0% |
| Equity | 10/15 | -€35,656 | -€51,712 | -€16,056 | -45.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,656 | -€54,712 | -€16,056 | -41.5% |
| Amounts payable | 17/49 | €45,229 | €64,441 | +€19,212 | +42.5% |
| Amounts payable within one year | 42/48 | €45,229 | €64,441 | +€19,212 | +42.5% |
| Financial debts | 43 | €448 | - | -€448 | |
| Credit institutions | 430/8 | €448 | - | -€448 | |
| Taxes, remuneration and social security | 45 | €263 | - | -€263 | |
| Taxes | 450/3 | €263 | - | -€263 | |
| Other amounts payable | 47/48 | €44,519 | €64,441 | +€19,922 | +44.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,357 | €1,495 | +€138 | +10.2% |
| Other operating charges | 640/8 | €518 | €880 | +€362 | +70.0% |
| Gross operating margin | 9900 | -€24,640 | -€13,527 | +€11,113 | +45.1% |
| Operating profit (loss) | 9901 | -€26,514 | -€15,902 | +€10,612 | +40.0% |
| Financial charges | 65/66B | €527 | €154 | -€374 | -70.8% |
| Recurring financial charges | 65 | €527 | €154 | -€374 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,042 | -€16,056 | +€10,986 | +40.6% |
| Income taxes | 67/77 | €140 | - | -€140 | |
| Profit (loss) for the period | 9904 | -€27,181 | -€16,056 | +€11,126 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,181 | -€16,056 | +€11,126 | +40.9% |
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.