ABX 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.
ABX CONSULTING
Largest movements
- Receivables within one year +€5,982
up €5,982 (+30.6%), from €19,521 to €25,502
of which Trade receivables: +€4,891
- Tangible fixed assets -€4,057
down €4,057 (-13.4%), from €30,216 to €26,159
of which Furniture and vehicles: -€3,887
- Cash -€1,187
down €1,187 (-2.3%), from €51,792 to €50,605
mainly Contributions, distributions and other (-€60,000) and Receivables within one year (-€5,982)
- Other debts +€60,068
up €60,068 (+8,625%), from €696 to €60,764
- Profit (loss) carried forward -€48,404
down €48,404 (-82.7%), from €58,516 to €10,112
- Debts after one year -€5,158
down €5,158 (-26.4%), from €19,570 to €14,412
- Trade debts -€3,663
down €3,663 (-53.6%), from €6,840 to €3,177
- Tax, wage and social debts -€2,434
down €2,434 (-24.2%), from €10,042 to €7,608
- Gross operating margin +€8,507
up €8,507 (+53.1%), from €16,019 to €24,527
- Depreciation +€3,262
up €3,262 (+96.0%), from €3,399 to €6,662
- Taxes +€1,330
up €1,330 (+50.2%), from €2,647 to €3,977
- Other operating charges -€655
down €655 (-38.5%), from €1,701 to €1,046
- Financial charges +€340
up €340 (+30.1%), from €1,130 to €1,470
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 | €102,603 | €103,230 | +€627 | +0.6% |
| Fixed assets | 21/28 | €30,216 | €26,159 | -€4,057 | -13.4% |
| Tangible fixed assets | 22/27 | €30,216 | €26,159 | -€4,057 | -13.4% |
| Plant, machinery and equipment | 23 | €1,522 | €1,352 | -€170 | -11.2% |
| Furniture and vehicles | 24 | €28,694 | €24,808 | -€3,887 | -13.5% |
| Current assets | 29/58 | €72,387 | €77,071 | +€4,684 | +6.5% |
| Amounts receivable within one year | 40/41 | €19,521 | €25,502 | +€5,982 | +30.6% |
| Trade receivables | 40 | €19,521 | €24,412 | +€4,891 | +25.1% |
| Other amounts receivable | 41 | - | €1,090 | +€1,090 | |
| Cash at bank and in hand | 54/58 | €51,792 | €50,605 | -€1,187 | -2.3% |
| Deferred charges and accrued income | 490/1 | €1,075 | €964 | -€110 | -10.3% |
| Total equity and liabilities | 10/49 | €102,603 | €103,230 | +€627 | +0.6% |
| Equity | 10/15 | €60,516 | €12,112 | -€48,404 | -80.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,516 | €10,112 | -€48,404 | -82.7% |
| Amounts payable | 17/49 | €42,087 | €91,118 | +€49,032 | +117% |
| Amounts payable after more than one year | 17 | €19,570 | €14,412 | -€5,158 | -26.4% |
| Financial debts | 170/4 | €19,570 | €14,412 | -€5,158 | -26.4% |
| Amounts payable within one year | 42/48 | €22,517 | €76,707 | +€54,190 | +241% |
| Current portion of amounts payable after more than one year | 42 | €4,938 | €5,158 | +€220 | +4.5% |
| Trade debts | 44 | €6,840 | €3,177 | -€3,663 | -53.6% |
| Suppliers | 440/4 | €6,840 | €3,177 | -€3,663 | -53.6% |
| Taxes, remuneration and social security | 45 | €10,042 | €7,608 | -€2,434 | -24.2% |
| Taxes | 450/3 | €10,042 | €7,608 | -€2,434 | -24.2% |
| Other amounts payable | 47/48 | €696 | €60,764 | +€60,068 | +8,625% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,399 | €6,662 | +€3,262 | +96.0% |
| Other operating charges | 640/8 | €1,701 | €1,046 | -€655 | -38.5% |
| Gross operating margin | 9900 | €16,019 | €24,527 | +€8,507 | +53.1% |
| Operating profit (loss) | 9901 | €10,919 | €16,819 | +€5,900 | +54.0% |
| Financial income | 75/76B | €191 | €223 | +€32 | +16.7% |
| Recurring financial income | 75 | €191 | €223 | +€32 | +16.7% |
| Financial charges | 65/66B | €1,130 | €1,470 | +€340 | +30.1% |
| Recurring financial charges | 65 | €1,130 | €1,470 | +€340 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €9,980 | €15,572 | +€5,592 | +56.0% |
| Income taxes | 67/77 | €2,647 | €3,977 | +€1,330 | +50.2% |
| Profit (loss) for the period | 9904 | €7,333 | €11,596 | +€4,262 | +58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,333 | €11,596 | +€4,262 | +58.1% |
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 19 October 2026 via checked.be.