ABS CONSULTING: what changed
Two fiscal 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 CONSULTING
Largest movements
- Tangible fixed assets -€9,665
down €9,665 (-1.3%), from €762,180 to €752,515
of which Land and buildings: -€37,760
- Debts after one year -€32,686
down €32,686 (-30.2%), from €108,361 to €75,675
- Other debts +€29,138
up €29,138 (+70.8%), from €41,170 to €70,308
- Revaluation surpluses -€24,000
down €24,000 (-7.0%), from €344,000 to €320,000
- Gross operating margin -€11,315
down €11,315 (-16.1%), from €70,457 to €59,142
- Depreciation +€7,851
up €7,851 (+14.5%), from €54,261 to €62,112
- Taxes -€4,635
down €4,635 (-80.5%), from €5,758 to €1,123
- Financial charges -€906
down €906 (-10.4%), from €8,670 to €7,764
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 | €781,924 | €761,034 | -€20,891 | -2.7% |
| Fixed assets | 21/28 | €762,180 | €752,515 | -€9,665 | -1.3% |
| Tangible fixed assets | 22/27 | €762,180 | €752,515 | -€9,665 | -1.3% |
| Land and buildings | 22 | €640,687 | €602,927 | -€37,760 | -5.9% |
| Plant, machinery and equipment | 23 | €121,493 | €149,588 | +€28,095 | +23.1% |
| Current assets | 29/58 | €19,745 | €8,519 | -€11,226 | -56.9% |
| Amounts receivable within one year | 40/41 | €4,176 | €877 | -€3,300 | -79.0% |
| Other amounts receivable | 41 | €4,176 | €877 | -€3,300 | -79.0% |
| Cash at bank and in hand | 54/58 | €7,270 | €3,061 | -€4,209 | -57.9% |
| Deferred charges and accrued income | 490/1 | €8,299 | €4,581 | -€3,717 | -44.8% |
| Total equity and liabilities | 10/49 | €781,924 | €761,034 | -€20,891 | -2.7% |
| Equity | 10/15 | €590,494 | €569,864 | -€20,630 | -3.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €344,000 | €320,000 | -€24,000 | -7.0% |
| Reserves | 13 | €184,494 | €187,864 | +€3,370 | +1.8% |
| Distributable reserves | 133 | €184,494 | €187,864 | +€3,370 | +1.8% |
| Amounts payable | 17/49 | €191,430 | €191,170 | -€261 | -0.1% |
| Amounts payable after more than one year | 17 | €108,361 | €75,675 | -€32,686 | -30.2% |
| Financial debts | 170/4 | €108,361 | €75,675 | -€32,686 | -30.2% |
| Amounts payable within one year | 42/48 | €79,733 | €106,473 | +€26,739 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €36,771 | €32,686 | -€4,084 | -11.1% |
| Trade debts | 44 | €1,035 | €2,720 | +€1,685 | +162.7% |
| Suppliers | 440/4 | €1,035 | €2,720 | +€1,685 | +162.7% |
| Taxes, remuneration and social security | 45 | €758 | €758 | = | 0.0% |
| Taxes | 450/3 | €758 | €758 | = | 0.0% |
| Other amounts payable | 47/48 | €41,170 | €70,308 | +€29,138 | +70.8% |
| Accrued charges and deferred income | 492/3 | €3,336 | €9,022 | +€5,687 | +170.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,261 | €62,112 | +€7,851 | +14.5% |
| Other operating charges | 640/8 | €8,501 | €8,772 | +€272 | +3.2% |
| Gross operating margin | 9900 | €70,457 | €59,142 | -€11,315 | -16.1% |
| Operating profit (loss) | 9901 | €7,695 | -€11,742 | -€19,438 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €8,670 | €7,764 | -€906 | -10.4% |
| Recurring financial charges | 65 | €8,670 | €7,764 | -€906 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€974 | -€19,507 | -€18,533 | -1903.6% |
| Income taxes | 67/77 | €5,758 | €1,123 | -€4,635 | -80.5% |
| Profit (loss) for the period | 9904 | -€6,731 | -€20,630 | -€13,899 | -206.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,731 | -€20,630 | -€13,899 | -206.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.