ABVA Consult: 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.
ABVA Consult
Largest movements
- Receivables within one year +€56,986
up €56,986 (+34.7%), from €164,155 to €221,141
of which Other amounts receivable: +€97,370
- Cash -€11,362
down €11,362 (-99.6%), from €11,408 to €46
mainly Receivables within one year (-€56,986) and Trade debts (-€14,148)
- Profit (loss) carried forward +€33,597
up €33,597 (+27.8%), from €120,896 to €154,493
- Tax, wage and social debts +€24,008
up €24,008 (+64.7%), from €37,117 to €61,124
- Trade debts -€14,148
down €14,148 (-80.8%), from €17,507 to €3,359
- Gross operating margin -€54,852
down €54,852 (-57.4%), from €95,533 to €40,681
- Taxes -€10,271
down €10,271 (-46.8%), from €21,951 to €11,679
- Financial income +€5,511
up €5,511 (+117.7%), from €4,684 to €10,195
- Financial charges +€1,910
up €1,910 (+164.6%), from €1,161 to €3,071
- Other operating charges +€1,600
up €1,600 (+301.8%), from €530 to €2,130
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 | €178,019 | €221,476 | +€43,457 | +24.4% |
| Fixed assets | 21/28 | €689 | €289 | -€400 | -58.0% |
| Tangible fixed assets | 22/27 | €689 | €289 | -€400 | -58.0% |
| Furniture and vehicles | 24 | €689 | €289 | -€400 | -58.0% |
| Current assets | 29/58 | €177,331 | €221,187 | +€43,856 | +24.7% |
| Amounts receivable within one year | 40/41 | €164,155 | €221,141 | +€56,986 | +34.7% |
| Trade receivables | 40 | €40,384 | - | -€40,384 | |
| Other amounts receivable | 41 | €123,772 | €221,141 | +€97,370 | +78.7% |
| Cash at bank and in hand | 54/58 | €11,408 | €46 | -€11,362 | -99.6% |
| Deferred charges and accrued income | 490/1 | €1,768 | - | -€1,768 | |
| Total equity and liabilities | 10/49 | €178,019 | €221,476 | +€43,457 | +24.4% |
| Equity | 10/15 | €123,396 | €156,993 | +€33,597 | +27.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,896 | €154,493 | +€33,597 | +27.8% |
| Amounts payable | 17/49 | €54,624 | €64,483 | +€9,860 | +18.0% |
| Amounts payable within one year | 42/48 | €54,624 | €64,483 | +€9,860 | +18.0% |
| Trade debts | 44 | €17,507 | €3,359 | -€14,148 | -80.8% |
| Suppliers | 440/4 | €17,507 | €3,359 | -€14,148 | -80.8% |
| Taxes, remuneration and social security | 45 | €37,117 | €61,124 | +€24,008 | +64.7% |
| Taxes | 450/3 | €37,117 | €61,124 | +€24,008 | +64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €400 | = | 0.0% |
| Other operating charges | 640/8 | €530 | €2,130 | +€1,600 | +301.8% |
| Gross operating margin | 9900 | €95,533 | €40,681 | -€54,852 | -57.4% |
| Operating profit (loss) | 9901 | €94,604 | €38,152 | -€56,452 | -59.7% |
| Financial income | 75/76B | €4,684 | €10,195 | +€5,511 | +117.7% |
| Recurring financial income | 75 | €4,684 | €10,195 | +€5,511 | +117.7% |
| Financial charges | 65/66B | €1,161 | €3,071 | +€1,910 | +164.6% |
| Recurring financial charges | 65 | €1,161 | €3,071 | +€1,910 | +164.6% |
| Profit (loss) for the period before taxes | 9903 | €98,127 | €45,277 | -€52,850 | -53.9% |
| Income taxes | 67/77 | €21,951 | €11,679 | -€10,271 | -46.8% |
| Profit (loss) for the period | 9904 | €76,176 | €33,597 | -€42,579 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,176 | €33,597 | -€42,579 | -55.9% |
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 10 October 2026 via checked.be.