ABYZ 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.
ABYZ CONSULT
Largest movements
- Cash -€38,998
down €38,998 (-32.4%), from €120,185 to €81,187
mainly Receivables within one year (-€27,237) and Tax, wage and social debts (-€22,907)
- Receivables within one year +€27,237
up €27,237 (+68.0%), from €40,058 to €67,295
of which Other amounts receivable: +€16,543
- Current investments -€14,129
down €14,129 (-14.2%), from €99,179 to €85,049
- Tax, wage and social debts -€22,907
down €22,907 (-98.0%), from €23,369 to €462
- Reserves +€3,871
up €3,871 (+2.0%), from €198,377 to €202,248
- Other debts -€3,747
down €3,747 (-25.7%), from €14,553 to €10,806
- Trade debts -€2,632
down €2,632 (-66.5%), from €3,957 to €1,325
- Gross operating margin -€48,717
down €48,717 (-57.1%), from €85,294 to €36,577
- Taxes -€12,575
down €12,575 (-53.8%), from €23,385 to €10,810
- Financial income +€1,112
up €1,112 (+120%), from €924 to €2,036
- Financial charges +€958
up €958 (+71.9%), from €1,331 to €2,289
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 | €260,950 | €234,654 | -€26,296 | -10.1% |
| Fixed assets | 21/28 | €941 | €792 | -€149 | -15.8% |
| Tangible fixed assets | 22/27 | €941 | €792 | -€149 | -15.8% |
| Plant, machinery and equipment | 23 | €191 | €42 | -€149 | -78.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €260,009 | €233,862 | -€26,147 | -10.1% |
| Amounts receivable within one year | 40/41 | €40,058 | €67,295 | +€27,237 | +68.0% |
| Trade receivables | 40 | €33,355 | €44,049 | +€10,694 | +32.1% |
| Other amounts receivable | 41 | €6,703 | €23,246 | +€16,543 | +247% |
| Current investments | 50/53 | €99,179 | €85,049 | -€14,129 | -14.2% |
| Cash at bank and in hand | 54/58 | €120,185 | €81,187 | -€38,998 | -32.4% |
| Deferred charges and accrued income | 490/1 | €588 | €330 | -€257 | -43.8% |
| Total equity and liabilities | 10/49 | €260,950 | €234,654 | -€26,296 | -10.1% |
| Equity | 10/15 | €216,977 | €220,848 | +€3,871 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €198,377 | €202,248 | +€3,871 | +2.0% |
| Distributable reserves | 133 | €198,377 | €202,248 | +€3,871 | +2.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,973 | €13,806 | -€30,166 | -68.6% |
| Amounts payable within one year | 42/48 | €43,973 | €13,806 | -€30,166 | -68.6% |
| Financial debts | 43 | €2,093 | €1,214 | -€880 | -42.0% |
| Credit institutions | 430/8 | €2,093 | €1,214 | -€880 | -42.0% |
| Trade debts | 44 | €3,957 | €1,325 | -€2,632 | -66.5% |
| Suppliers | 440/4 | €3,957 | €1,325 | -€2,632 | -66.5% |
| Taxes, remuneration and social security | 45 | €23,369 | €462 | -€22,907 | -98.0% |
| Taxes | 450/3 | €23,369 | €462 | -€22,907 | -98.0% |
| Other amounts payable | 47/48 | €14,553 | €10,806 | -€3,747 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €149 | -€127 | -46.0% |
| Other operating charges | 640/8 | €979 | €647 | -€333 | -34.0% |
| Gross operating margin | 9900 | €85,294 | €36,577 | -€48,717 | -57.1% |
| Operating profit (loss) | 9901 | €84,040 | €35,781 | -€48,258 | -57.4% |
| Financial income | 75/76B | €924 | €2,036 | +€1,112 | +120% |
| Recurring financial income | 75 | €924 | €2,036 | +€1,112 | +120% |
| Financial charges | 65/66B | €1,331 | €2,289 | +€958 | +71.9% |
| Recurring financial charges | 65 | €1,331 | €2,289 | +€958 | +71.9% |
| Profit (loss) for the period before taxes | 9903 | €83,632 | €35,528 | -€48,104 | -57.5% |
| Income taxes | 67/77 | €23,385 | €10,810 | -€12,575 | -53.8% |
| Profit (loss) for the period | 9904 | €60,247 | €24,719 | -€35,529 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,247 | €24,719 | -€35,529 | -59.0% |
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 22 October 2026 via checked.be.