ABRATA-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.
ABRATA-CONSULTING
Largest movements
- Tangible fixed assets +€29,026
new in 2025: €29,026
- Receivables within one year +€11,149
up €11,149 (+7.6%), from €146,544 to €157,693
of which Other amounts receivable: +€23,876
- Cash -€7,821
down €7,821 (-48.6%), from €16,108 to €8,287
mainly Investment in fixed assets (net) (-€36,283) and Receivables within one year (-€11,149)
- Trade debts +€31,522
up €31,522 (+71.9%), from €43,833 to €75,355
- Profit (loss) carried forward -€3,768
down €3,768 (-3.8%), from €97,959 to €94,191
- Other debts +€3,228
new in 2025: €3,228
- Purchases and services -€1.2m
no longer reported in 2025 (was €1.2m)
- Gross operating margin +€137,385
up €137,385 (+48.4%), from €284,013 to €421,398
- Write-downs +€127,924
new in 2025: €127,924
- Staff costs +€34,728
up €34,728 (+14.5%), from €239,135 to €273,863
- Taxes +€10,384
up €10,384 (+335%), from €3,100 to €13,484
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 | €164,629 | €196,984 | +€32,355 | +19.7% |
| Fixed assets | 21/28 | €1,977 | €31,003 | +€29,026 | +1,468% |
| Tangible fixed assets | 22/27 | - | €29,026 | +€29,026 | |
| Furniture and vehicles | 24 | - | €29,026 | +€29,026 | |
| Financial fixed assets | 28 | €1,977 | €1,977 | = | 0.0% |
| Current assets | 29/58 | €162,652 | €165,981 | +€3,329 | +2.0% |
| Amounts receivable within one year | 40/41 | €146,544 | €157,693 | +€11,149 | +7.6% |
| Trade receivables | 40 | €137,667 | €124,941 | -€12,727 | -9.2% |
| Other amounts receivable | 41 | €8,877 | €32,753 | +€23,876 | +269% |
| Cash at bank and in hand | 54/58 | €16,108 | €8,287 | -€7,821 | -48.6% |
| Total equity and liabilities | 10/49 | €164,629 | €196,984 | +€32,355 | +19.7% |
| Equity | 10/15 | €116,559 | €112,791 | -€3,768 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | €97,959 | €94,191 | -€3,768 | -3.8% |
| Amounts payable | 17/49 | €48,070 | €84,193 | +€36,123 | +75.1% |
| Amounts payable within one year | 42/48 | €48,070 | €84,193 | +€36,123 | +75.1% |
| Trade debts | 44 | €43,833 | €75,355 | +€31,522 | +71.9% |
| Suppliers | 440/4 | €43,833 | €75,355 | +€31,522 | +71.9% |
| Taxes, remuneration and social security | 45 | €4,237 | €5,610 | +€1,373 | +32.4% |
| Taxes | 450/3 | - | €5,610 | +€5,610 | |
| Remuneration and social security | 454/9 | €4,237 | - | -€4,237 | |
| Other amounts payable | 47/48 | - | €3,228 | +€3,228 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,188,748 | - | -€1.2m | |
| Remuneration, social security and pensions | 62 | €239,135 | €273,863 | +€34,728 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,257 | +€7,257 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €127,924 | +€127,924 | |
| Other operating charges | 640/8 | €2,462 | €2,677 | +€215 | +8.7% |
| Gross operating margin | 9900 | €284,013 | €421,398 | +€137,385 | +48.4% |
| Operating profit (loss) | 9901 | €42,416 | €9,678 | -€32,738 | -77.2% |
| Financial income | 75/76B | - | €908 | +€908 | |
| Recurring financial income | 75 | - | €908 | +€908 | |
| Financial charges | 65/66B | €452 | €870 | +€418 | +92.5% |
| Recurring financial charges | 65 | €452 | €870 | +€418 | +92.5% |
| Profit (loss) for the period before taxes | 9903 | €41,964 | €9,715 | -€32,249 | -76.8% |
| Income taxes | 67/77 | €3,100 | €13,484 | +€10,384 | +335% |
| Profit (loss) for the period | 9904 | €38,864 | -€3,768 | -€42,632 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,864 | -€3,768 | -€42,632 |
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 29 October 2026 via checked.be.