Advanced Business Technology: what changed
What changed
Advanced Business Technology
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€17,975
2024 · €8,975+€9,000
Equity
€306,886
2024 · €303,911+€2,975
Cash
€75,878
2024 · €67,322+€8,556
Balance sheet total
€414,532
2024 · €392,501+€22,031
Largest movements
Assets
- Cash +€8,556
up €8,556 (+12.7%), from €67,322 to €75,878
mainly Net result for the year (+€17,975) and Depreciation (+€10,048)
- Tangible fixed assets +€7,821
up €7,821 (+2.6%), from €298,571 to €306,392
- Receivables within one year +€6,063
up €6,063 (+28.8%), from €21,033 to €27,096
of which Trade receivables: +€6,062
Equity and liabilities
- Trade debts +€7,496
up €7,496 (+64.4%), from €11,637 to €19,133
- Tax, wage and social debts +€6,572
up €6,572 (+100%), from €6,544 to €13,116
Income statement
- Gross operating margin +€10,629
up €10,629 (+26.9%), from €39,566 to €50,195
- Taxes +€3,575
up €3,575 (+40.2%), from €8,901 to €12,476
- Depreciation -€1,708
down €1,708 (-14.5%), from €11,756 to €10,048
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€8,975
Gross operating margin
+€10,629
Depreciation
+€1,708
Other operating charges
+€367
Financial income
+€178
Financial charges
-€6
Taxes
-€3,575
Deferred taxes and other
-€301
Result 2025
€17,975
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€41,388
Investment
-€17,869
Financing
-€14,963
Cash 2024
€67,322
From operations (derived)
+€41,388
Net result for the year
+€17,975
Depreciation
+€10,048
Receivables within one year
-€6,063
Deferred charges and accrued income
+€409
Provisions
-€1,671
Trade debts
+€7,496
Tax, wage and social debts
+€6,572
Other debts
+€3,462
Accrued charges and deferred income
+€3,160
Investment (derived)
-€17,869
Investment in fixed assets (net)
-€17,869
Financing
-€14,963
Current portion of long-term debt
+€37
Contributions, distributions and other
-€15,000
Cash 2025
€75,878
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €392,501 | €414,532 | +€22,031 | +5.6% |
| Fixed assets | 21/28 | €298,571 | €306,392 | +€7,821 | +2.6% |
| Tangible fixed assets | 22/27 | €298,571 | €306,392 | +€7,821 | +2.6% |
| Land and buildings | 22 | €298,571 | €306,392 | +€7,821 | +2.6% |
| Current assets | 29/58 | €93,930 | €108,140 | +€14,210 | +15.1% |
| Amounts receivable within one year | 40/41 | €21,033 | €27,096 | +€6,063 | +28.8% |
| Trade receivables | 40 | €21,033 | €27,095 | +€6,062 | +28.8% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €67,322 | €75,878 | +€8,556 | +12.7% |
| Deferred charges and accrued income | 490/1 | €5,575 | €5,166 | -€409 | -7.3% |
| Total equity and liabilities | 10/49 | €392,501 | €414,532 | +€22,031 | +5.6% |
| Equity | 10/15 | €303,911 | €306,886 | +€2,975 | +1.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €241,938 | €244,913 | +€2,975 | +1.2% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €184,118 | €177,435 | -€6,683 | -3.6% |
| Distributable reserves | 133 | €51,623 | €61,281 | +€9,658 | +18.7% |
| Provisions and deferred taxes | 16 | €46,030 | €44,359 | -€1,671 | -3.6% |
| Deferred taxes | 168 | €46,030 | €44,359 | -€1,671 | -3.6% |
| Amounts payable | 17/49 | €42,560 | €63,287 | +€20,727 | +48.7% |
| Amounts payable within one year | 42/48 | €42,560 | €60,127 | +€17,567 | +41.3% |
| Current portion of amounts payable after more than one year | 42 | €3,527 | €3,564 | +€37 | +1.0% |
| Trade debts | 44 | €11,637 | €19,133 | +€7,496 | +64.4% |
| Suppliers | 440/4 | €11,637 | €19,133 | +€7,496 | +64.4% |
| Taxes, remuneration and social security | 45 | €6,544 | €13,116 | +€6,572 | +100% |
| Taxes | 450/3 | €6,544 | €13,116 | +€6,572 | +100% |
| Other amounts payable | 47/48 | €20,852 | €24,314 | +€3,462 | +16.6% |
| Accrued charges and deferred income | 492/3 | - | €3,160 | +€3,160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,756 | €10,048 | -€1,708 | -14.5% |
| Other operating charges | 640/8 | €11,493 | €11,126 | -€367 | -3.2% |
| Gross operating margin | 9900 | €39,566 | €50,195 | +€10,629 | +26.9% |
| Operating profit (loss) | 9901 | €16,317 | €29,021 | +€12,704 | +77.9% |
| Financial income | 75/76B | €160 | €338 | +€178 | +111% |
| Recurring financial income | 75 | €160 | €338 | +€178 | +111% |
| Financial charges | 65/66B | €573 | €579 | +€6 | +1.0% |
| Recurring financial charges | 65 | €573 | €579 | +€6 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €15,904 | €28,780 | +€12,876 | +81.0% |
| Transfer from deferred taxes | 780 | €1,972 | €1,671 | -€301 | -15.3% |
| Income taxes | 67/77 | €8,901 | €12,476 | +€3,575 | +40.2% |
| Profit (loss) for the period | 9904 | €8,975 | €17,975 | +€9,000 | +100% |
| Transfer from tax-exempt reserves | 789 | €7,889 | €6,683 | -€1,206 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,864 | €24,658 | +€7,794 | +46.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.