A&C Consultant: 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.
A&C Consultant
Largest movements
- Cash -€107,452
down €107,452 (-68.5%), from €156,945 to €49,493
mainly Other debts (-€88,849) and Contributions, distributions and other (-€75,188)
- Receivables within one year +€20,549
up €20,549 (+111%), from €18,513 to €39,062
of which Other amounts receivable: +€15,168
- Other debts -€88,849
down €88,849 (-54.2%), from €164,037 to €75,188
- Depreciation -€2,065
down €2,065 (-90.5%), from €2,282 to €216
- Gross operating margin -€1,060
down €1,060 (-1.0%), from €103,579 to €102,518
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 | €185,106 | €96,963 | -€88,143 | -47.6% |
| Fixed assets | 21/28 | €8,625 | €8,408 | -€216 | -2.5% |
| Tangible fixed assets | 22/27 | €216 | - | -€216 | |
| Furniture and vehicles | 24 | €216 | - | -€216 | |
| Financial fixed assets | 28 | €8,408 | €8,408 | = | 0.0% |
| Current assets | 29/58 | €176,481 | €88,554 | -€87,927 | -49.8% |
| Amounts receivable within one year | 40/41 | €18,513 | €39,062 | +€20,549 | +111% |
| Trade receivables | 40 | €18,513 | €23,894 | +€5,381 | +29.1% |
| Other amounts receivable | 41 | - | €15,168 | +€15,168 | |
| Cash at bank and in hand | 54/58 | €156,945 | €49,493 | -€107,452 | -68.5% |
| Deferred charges and accrued income | 490/1 | €1,023 | - | -€1,023 | |
| Total equity and liabilities | 10/49 | €185,106 | €96,963 | -€88,143 | -47.6% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €184,106 | €95,963 | -€88,143 | -47.9% |
| Amounts payable within one year | 42/48 | €184,106 | €95,963 | -€88,143 | -47.9% |
| Trade debts | 44 | €130 | €1,650 | +€1,520 | +1,171% |
| Suppliers | 440/4 | €130 | €1,650 | +€1,520 | +1,171% |
| Taxes, remuneration and social security | 45 | €19,939 | €19,126 | -€814 | -4.1% |
| Taxes | 450/3 | €19,939 | €19,126 | -€814 | -4.1% |
| Other amounts payable | 47/48 | €164,037 | €75,188 | -€88,849 | -54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,282 | €216 | -€2,065 | -90.5% |
| Gross operating margin | 9900 | €103,579 | €102,518 | -€1,060 | -1.0% |
| Operating profit (loss) | 9901 | €101,297 | €102,302 | +€1,005 | +1.0% |
| Financial income | 75/76B | - | €411 | +€411 | |
| Recurring financial income | 75 | - | €411 | +€411 | |
| Financial charges | 65/66B | €324 | €114 | -€210 | -64.8% |
| Recurring financial charges | 65 | €324 | €114 | -€210 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | €100,973 | €102,599 | +€1,626 | +1.6% |
| Income taxes | 67/77 | €27,746 | €27,411 | -€335 | -1.2% |
| Profit (loss) for the period | 9904 | €73,227 | €75,188 | +€1,961 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,227 | €75,188 | +€1,961 | +2.7% |
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 14 October 2026 via checked.be.