ABVELLYS 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.
ABVELLYS CONSULTING
Largest movements
- Cash +€28,001
up €28,001 (+781%), from €3,583 to €31,585
mainly Other debts (+€94,444) and Net result for the year (+€46,844)
- Tangible fixed assets +€15,194
up €15,194 (+5.1%), from €296,100 to €311,293
of which Furniture and vehicles: +€24,293
- Receivables within one year -€7,691
down €7,691 (-7.0%), from €110,243 to €102,552
of which Trade receivables: -€18,235
- Other debts +€94,444
new in 2025: €94,444
- Reserves -€47,601
down €47,601 (-35.5%), from €134,253 to €86,653
of which Distributable reserves: -€47,601
- Tax, wage and social debts -€16,899
down €16,899 (-55.7%), from €30,336 to €13,437
- Trade debts -€7,942
down €7,942 (-94.5%), from €8,401 to €459
- Current portion of long-term debt +€6,658
up €6,658 (+51.1%), from €13,022 to €19,679
- Gross operating margin +€21,730
up €21,730 (+31.0%), from €70,115 to €91,846
- Depreciation +€4,782
up €4,782 (+42.5%), from €11,249 to €16,030
- Taxes +€4,006
up €4,006 (+26.3%), from €15,259 to €19,265
- Financial charges +€3,024
up €3,024 (+29.2%), from €10,352 to €13,377
- Financial income +€2,283
up €2,283 (+56.8%), from €4,019 to €6,302
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 | €409,926 | €445,431 | +€35,504 | +8.7% |
| Fixed assets | 21/28 | €296,100 | €311,293 | +€15,194 | +5.1% |
| Tangible fixed assets | 22/27 | €296,100 | €311,293 | +€15,194 | +5.1% |
| Land and buildings | 22 | €287,649 | €279,467 | -€8,182 | -2.8% |
| Plant, machinery and equipment | 23 | €3,966 | €3,048 | -€918 | -23.1% |
| Furniture and vehicles | 24 | €4,485 | €28,778 | +€24,293 | +542% |
| Current assets | 29/58 | €113,827 | €134,137 | +€20,310 | +17.8% |
| Amounts receivable within one year | 40/41 | €110,243 | €102,552 | -€7,691 | -7.0% |
| Trade receivables | 40 | €18,235 | €0 | -€18,235 | -100% |
| Other amounts receivable | 41 | €92,009 | €102,552 | +€10,544 | +11.5% |
| Cash at bank and in hand | 54/58 | €3,583 | €31,585 | +€28,001 | +781% |
| Total equity and liabilities | 10/49 | €409,926 | €445,431 | +€35,504 | +8.7% |
| Equity | 10/15 | €147,853 | €100,253 | -€47,601 | -32.2% |
| Contributions | 10/11 | €13,600 | €13,600 | = | 0.0% |
| Reserves | 13 | €134,253 | €86,653 | -€47,601 | -35.5% |
| Non-distributable reserves | 130/1 | €664 | €664 | = | 0.0% |
| Reserves not available under the articles | 1311 | €664 | €664 | = | 0.0% |
| Distributable reserves | 133 | €133,589 | €85,989 | -€47,601 | -35.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €262,073 | €345,178 | +€83,105 | +31.7% |
| Amounts payable after more than one year | 17 | €208,288 | €210,095 | +€1,807 | +0.9% |
| Financial debts | 170/4 | €208,288 | €210,095 | +€1,807 | +0.9% |
| Amounts payable within one year | 42/48 | €53,785 | €135,083 | +€81,297 | +151% |
| Current portion of amounts payable after more than one year | 42 | €13,022 | €19,679 | +€6,658 | +51.1% |
| Financial debts | 43 | €2,026 | €7,062 | +€5,036 | +249% |
| Credit institutions | 430/8 | €2,026 | €7,062 | +€5,036 | +249% |
| Trade debts | 44 | €8,401 | €459 | -€7,942 | -94.5% |
| Suppliers | 440/4 | €8,401 | €459 | -€7,942 | -94.5% |
| Taxes, remuneration and social security | 45 | €30,336 | €13,437 | -€16,899 | -55.7% |
| Taxes | 450/3 | €30,336 | €13,437 | -€16,899 | -55.7% |
| Other amounts payable | 47/48 | - | €94,444 | +€94,444 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,249 | €16,030 | +€4,782 | +42.5% |
| Other operating charges | 640/8 | €1,362 | €2,632 | +€1,271 | +93.3% |
| Gross operating margin | 9900 | €70,115 | €91,846 | +€21,730 | +31.0% |
| Operating profit (loss) | 9901 | €57,505 | €73,183 | +€15,678 | +27.3% |
| Financial income | 75/76B | €4,019 | €6,302 | +€2,283 | +56.8% |
| Recurring financial income | 75 | €4,019 | €6,302 | +€2,283 | +56.8% |
| Financial charges | 65/66B | €10,352 | €13,377 | +€3,024 | +29.2% |
| Recurring financial charges | 65 | €10,352 | €13,377 | +€3,024 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €51,172 | €66,108 | +€14,936 | +29.2% |
| Income taxes | 67/77 | €15,259 | €19,265 | +€4,006 | +26.3% |
| Profit (loss) for the period | 9904 | €35,913 | €46,844 | +€10,930 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,913 | €46,844 | +€10,930 | +30.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.