Abright 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.
Abright Consulting
Largest movements
- Cash -€21,775
down €21,775 (-39.6%), from €55,024 to €33,249
mainly Contributions, distributions and other (-€13,161) and Investment in fixed assets (net) (-€8,905)
- Tangible fixed assets +€7,844
up €7,844 (+66.5%), from €11,789 to €19,633
of which Land and buildings: +€8,412
- Other debts -€7,137
down €7,137 (-53.4%), from €13,369 to €6,232
- Reserves -€6,973
down €6,973 (-19.3%), from €36,149 to €29,176
- Other operating charges +€2,399
up €2,399 (+110%), from €2,184 to €4,583
- Gross operating margin +€1,662
up €1,662 (+12.4%), from €13,363 to €15,025
- Taxes -€688
down €688 (-18.4%), from €3,731 to €3,043
- Depreciation +€678
up €678 (+177%), from €383 to €1,061
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 | €68,528 | €54,000 | -€14,529 | -21.2% |
| Fixed assets | 21/28 | €11,949 | €19,794 | +€7,844 | +65.6% |
| Tangible fixed assets | 22/27 | €11,789 | €19,633 | +€7,844 | +66.5% |
| Land and buildings | 22 | €10,469 | €18,881 | +€8,412 | +80.4% |
| Plant, machinery and equipment | 23 | €1,320 | €753 | -€568 | -43.0% |
| Financial fixed assets | 28 | €161 | €161 | = | 0.0% |
| Current assets | 29/58 | €56,579 | €34,206 | -€22,373 | -39.5% |
| Amounts receivable within one year | 40/41 | €1,555 | €957 | -€598 | -38.5% |
| Other amounts receivable | 41 | €1,555 | €957 | -€598 | -38.5% |
| Cash at bank and in hand | 54/58 | €55,024 | €33,249 | -€21,775 | -39.6% |
| Total equity and liabilities | 10/49 | €68,528 | €54,000 | -€14,529 | -21.2% |
| Equity | 10/15 | €54,741 | €47,768 | -€6,973 | -12.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €36,149 | €29,176 | -€6,973 | -19.3% |
| Distributable reserves | 133 | €36,149 | €29,176 | -€6,973 | -19.3% |
| Amounts payable | 17/49 | €13,787 | €6,232 | -€7,555 | -54.8% |
| Amounts payable within one year | 42/48 | €13,787 | €6,232 | -€7,555 | -54.8% |
| Taxes, remuneration and social security | 45 | €419 | - | -€419 | |
| Taxes | 450/3 | €419 | - | -€419 | |
| Other amounts payable | 47/48 | €13,369 | €6,232 | -€7,137 | -53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383 | €1,061 | +€678 | +177% |
| Other operating charges | 640/8 | €2,184 | €4,583 | +€2,399 | +110% |
| Gross operating margin | 9900 | €13,363 | €15,025 | +€1,662 | +12.4% |
| Operating profit (loss) | 9901 | €10,795 | €9,381 | -€1,415 | -13.1% |
| Financial income | 75/76B | €75 | - | -€75 | |
| Recurring financial income | 75 | €75 | - | -€75 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €10,736 | €9,231 | -€1,505 | -14.0% |
| Income taxes | 67/77 | €3,731 | €3,043 | -€688 | -18.4% |
| Profit (loss) for the period | 9904 | €7,005 | €6,187 | -€817 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,005 | €6,187 | -€817 | -11.7% |
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.