ABS CONSULTANTS: 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.
ABS CONSULTANTS
Largest movements
- Cash +€5,154
up €5,154 (+21.3%), from €24,199 to €29,353
mainly Trade debts (+€3,492) and Tax, wage and social debts (+€3,455)
- Receivables within one year -€2,677
down €2,677 (-44.7%), from €5,988 to €3,311
of which Trade receivables: -€2,691
- Tangible fixed assets -€710
down €710 (-90.1%), from €788 to €78
- Profit (loss) carried forward -€7,671
down €7,671 (-41.3%), from €18,586 to €10,916
- Trade debts +€3,492
up €3,492 (+588%), from €593 to €4,085
- Tax, wage and social debts +€3,455
up €3,455 (+197%), from €1,753 to €5,208
- Other debts +€2,401
up €2,401 (+163%), from €1,470 to €3,871
- Gross operating margin -€9,393
down €9,393, from €2,810 to -€6,583
- Depreciation -€745
down €745 (-51.2%), from €1,455 to €710
- Financial charges -€210
down €210 (-61.6%), from €342 to €131
- Taxes -€129
down €129 (-72.0%), from €179 to €50
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,049 | €45,727 | +€1,677 | +3.8% |
| Fixed assets | 21/28 | €788 | €78 | -€710 | -90.1% |
| Tangible fixed assets | 22/27 | €788 | €78 | -€710 | -90.1% |
| Furniture and vehicles | 24 | €788 | €78 | -€710 | -90.1% |
| Current assets | 29/58 | €43,261 | €45,649 | +€2,387 | +5.5% |
| Amounts receivable within one year | 40/41 | €5,988 | €3,311 | -€2,677 | -44.7% |
| Trade receivables | 40 | €5,650 | €2,959 | -€2,691 | -47.6% |
| Other amounts receivable | 41 | €338 | €352 | +€14 | +4.1% |
| Cash at bank and in hand | 54/58 | €24,199 | €29,353 | +€5,154 | +21.3% |
| Deferred charges and accrued income | 490/1 | €13,075 | €12,985 | -€89 | -0.7% |
| Total equity and liabilities | 10/49 | €44,049 | €45,727 | +€1,677 | +3.8% |
| Equity | 10/15 | €40,233 | €32,563 | -€7,671 | -19.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,247 | €9,247 | = | 0.0% |
| 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 | €7,387 | €7,387 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,586 | €10,916 | -€7,671 | -41.3% |
| Amounts payable | 17/49 | €3,816 | €13,164 | +€9,348 | +245% |
| Amounts payable within one year | 42/48 | €3,816 | €13,164 | +€9,348 | +245% |
| Trade debts | 44 | €593 | €4,085 | +€3,492 | +588% |
| Suppliers | 440/4 | €593 | €4,085 | +€3,492 | +588% |
| Taxes, remuneration and social security | 45 | €1,753 | €5,208 | +€3,455 | +197% |
| Taxes | 450/3 | €1,753 | €5,208 | +€3,455 | +197% |
| Other amounts payable | 47/48 | €1,470 | €3,871 | +€2,401 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,455 | €710 | -€745 | -51.2% |
| Other operating charges | 640/8 | €352 | €387 | +€35 | +9.8% |
| Non-recurring operating charges | 66A | €0 | €5 | +€5 | +52,200% |
| Gross operating margin | 9900 | €2,810 | -€6,583 | -€9,393 | |
| Operating profit (loss) | 9901 | €1,003 | -€7,685 | -€8,688 | |
| Financial income | 75/76B | €197 | €196 | -€1 | -0.6% |
| Recurring financial income | 75 | €197 | €196 | -€1 | -0.6% |
| Financial charges | 65/66B | €342 | €131 | -€210 | -61.6% |
| Recurring financial charges | 65 | €342 | €131 | -€210 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | €858 | -€7,621 | -€8,479 | |
| Income taxes | 67/77 | €179 | €50 | -€129 | -72.0% |
| Profit (loss) for the period | 9904 | €680 | -€7,671 | -€8,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €680 | -€7,671 | -€8,350 |
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.