ABW 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.
ABW CONSULTING
Largest movements
- Stocks and contracts -€66,372
no longer reported in 2025 (was €66,372)
- Tangible fixed assets +€57,675
up €57,675 (+1696.8%), from €3,399 to €61,074
of which Furniture and vehicles: +€56,910
- Receivables within one year -€7,098
down €7,098 (-55.1%), from €12,886 to €5,788
of which Other amounts receivable: -€4,719
- Cash +€2,756
new in 2025: €2,756
mainly Stocks and contracts (+€66,372) and Other debts (+€40,000)
- Other debts +€40,000
new in 2025: €40,000
- Profit (loss) carried forward -€32,951
down €32,951 (-64.0%), from €51,498 to €18,547
- Tax, wage and social debts -€22,956
down €22,956 (-80.5%), from €28,507 to €5,551
- Trade debts +€2,868
up €2,868 (+439.9%), from €652 to €3,520
- Gross operating margin -€84,014
down €84,014, from €71,349 to -€12,665
- Taxes -€17,166
no longer reported in 2025 (was €17,166)
- Depreciation +€9,558
up €9,558 (+808.6%), from €1,182 to €10,740
- Financial charges -€906
down €906 (-95.4%), from €950 to €44
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 | €82,657 | €69,618 | -€13,039 | -15.8% |
| Fixed assets | 21/28 | €3,399 | €61,074 | +€57,675 | +1696.8% |
| Tangible fixed assets | 22/27 | €3,399 | €61,074 | +€57,675 | +1696.8% |
| Plant, machinery and equipment | 23 | €1,330 | €2,095 | +€765 | +57.5% |
| Furniture and vehicles | 24 | €2,069 | €58,979 | +€56,910 | +2750.6% |
| Current assets | 29/58 | €79,258 | €8,544 | -€70,714 | -89.2% |
| Stocks and contracts in progress | 3 | €66,372 | - | -€66,372 | |
| Stocks | 30/36 | €66,372 | - | -€66,372 | |
| Amounts receivable within one year | 40/41 | €12,886 | €5,788 | -€7,098 | -55.1% |
| Trade receivables | 40 | €8,167 | €5,788 | -€2,379 | -29.1% |
| Other amounts receivable | 41 | €4,719 | - | -€4,719 | |
| Cash at bank and in hand | 54/58 | - | €2,756 | +€2,756 | |
| Total equity and liabilities | 10/49 | €82,657 | €69,618 | -€13,039 | -15.8% |
| Equity | 10/15 | €53,498 | €20,547 | -€32,951 | -61.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,498 | €18,547 | -€32,951 | -64.0% |
| Amounts payable | 17/49 | €29,159 | €49,071 | +€19,912 | +68.3% |
| Amounts payable within one year | 42/48 | €29,159 | €49,071 | +€19,912 | +68.3% |
| Trade debts | 44 | €652 | €3,520 | +€2,868 | +439.9% |
| Suppliers | 440/4 | €652 | €3,520 | +€2,868 | +439.9% |
| Taxes, remuneration and social security | 45 | €28,507 | €5,551 | -€22,956 | -80.5% |
| Taxes | 450/3 | €28,507 | €5,551 | -€22,956 | -80.5% |
| Other amounts payable | 47/48 | - | €40,000 | +€40,000 | |
| Non-recurring operating income | 76A | - | €405 | +€405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,182 | €10,740 | +€9,558 | +808.6% |
| Other operating charges | 640/8 | €553 | €966 | +€413 | +74.7% |
| Non-recurring operating charges | 66A | - | €8,536 | +€8,536 | |
| Gross operating margin | 9900 | €71,349 | -€12,665 | -€84,014 | |
| Operating profit (loss) | 9901 | €69,614 | -€32,907 | -€102,521 | |
| Financial charges | 65/66B | €950 | €44 | -€906 | -95.4% |
| Recurring financial charges | 65 | €950 | €44 | -€906 | -95.4% |
| Profit (loss) for the period before taxes | 9903 | €68,664 | -€32,951 | -€101,615 | |
| Income taxes | 67/77 | €17,166 | - | -€17,166 | |
| Profit (loss) for the period | 9904 | €51,498 | -€32,951 | -€84,449 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,498 | -€32,951 | -€84,449 |
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 8 October 2026 via checked.be.