A.C. 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.
A.C. CONSULTING
Largest movements
- Receivables within one year +€462,117
up €462,117 (+649%), from €71,226 to €533,342
of which Trade receivables: +€415,750
- Cash -€376,635
down €376,635 (-55.8%), from €674,970 to €298,335
mainly Receivables within one year (-€462,117) and Current investments (-€372,643)
- Current investments +€372,643
up €372,643 (+22.5%), from €1.7m to €2.0m
- Financial fixed assets -€126,000
down €126,000 (-3.1%), from €4.1m to €4.0m
- Reserves +€399,393
up €399,393 (+6.1%), from €6.5m to €6.9m
of which Distributable reserves: +€399,393
- Debts after one year -€142,857
down €142,857 (-48.0%), from €297,619 to €154,762
- Gross operating margin +€213,225
up €213,225 (+44.7%), from €476,517 to €689,742
- Financial income +€133,581
up €133,581 (+837%), from €15,957 to €149,538
- Financial charges +€59,952
up €59,952 (+1,767%), from €3,393 to €63,346
of which Financial charges: +€59,952
- Taxes +€50,460
up €50,460 (+80.2%), from €62,900 to €113,359
- Staff costs +€16,219
up €16,219 (+10.5%), from €154,239 to €170,459
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 | €7,248,973 | €7,506,881 | +€257,908 | +3.6% |
| Fixed assets | 21/28 | €4,646,626 | €4,454,368 | -€192,258 | -4.1% |
| Tangible fixed assets | 22/27 | €518,984 | €452,726 | -€66,258 | -12.8% |
| Land and buildings | 22 | €297,363 | €296,044 | -€1,320 | -0.4% |
| Furniture and vehicles | 24 | €221,621 | €156,682 | -€64,939 | -29.3% |
| Financial fixed assets | 28 | €4,127,642 | €4,001,642 | -€126,000 | -3.1% |
| Current assets | 29/58 | €2,602,347 | €3,052,513 | +€450,167 | +17.3% |
| Amounts receivable after more than one year | 29 | €196,378 | €189,248 | -€7,130 | -3.6% |
| Other amounts receivable | 291 | €196,378 | €189,248 | -€7,130 | -3.6% |
| Amounts receivable within one year | 40/41 | €71,226 | €533,342 | +€462,117 | +649% |
| Trade receivables | 40 | €65,340 | €481,090 | +€415,750 | +636% |
| Other amounts receivable | 41 | €5,886 | €52,252 | +€46,367 | +788% |
| Current investments | 50/53 | €1,654,386 | €2,027,029 | +€372,643 | +22.5% |
| Cash at bank and in hand | 54/58 | €674,970 | €298,335 | -€376,635 | -55.8% |
| Deferred charges and accrued income | 490/1 | €5,387 | €4,558 | -€829 | -15.4% |
| Total equity and liabilities | 10/49 | €7,248,973 | €7,506,881 | +€257,908 | +3.6% |
| Equity | 10/15 | €6,718,900 | €7,118,293 | +€399,393 | +5.9% |
| Contributions | 10/11 | €174,000 | €174,000 | = | 0.0% |
| Capital | 10 | €174,000 | €174,000 | = | 0.0% |
| Issued capital | 100 | €174,000 | €174,000 | = | 0.0% |
| Reserves | 13 | €6,544,900 | €6,944,293 | +€399,393 | +6.1% |
| Non-distributable reserves | 130/1 | €17,400 | €17,400 | = | 0.0% |
| Legal reserve | 130 | €17,400 | €17,400 | = | 0.0% |
| Distributable reserves | 133 | €6,527,500 | €6,926,893 | +€399,393 | +6.1% |
| Amounts payable | 17/49 | €530,073 | €388,588 | -€141,485 | -26.7% |
| Amounts payable after more than one year | 17 | €297,619 | €154,762 | -€142,857 | -48.0% |
| Financial debts | 170/4 | €297,619 | €154,762 | -€142,857 | -48.0% |
| Amounts payable within one year | 42/48 | €232,453 | €233,826 | +€1,373 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €142,857 | €142,857 | = | 0.0% |
| Trade debts | 44 | €3,141 | €7,748 | +€4,607 | +147% |
| Suppliers | 440/4 | €3,141 | €7,748 | +€4,607 | +147% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €56,643 | €46,894 | -€9,749 | -17.2% |
| Taxes | 450/3 | €34,496 | €23,445 | -€11,051 | -32.0% |
| Remuneration and social security | 454/9 | €22,147 | €23,449 | +€1,302 | +5.9% |
| Other amounts payable | 47/48 | €29,812 | €36,327 | +€6,514 | +21.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €154,239 | €170,459 | +€16,219 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,825 | €69,014 | +€189 | +0.3% |
| Other operating charges | 640/8 | €24,071 | €23,710 | -€361 | -1.5% |
| Gross operating margin | 9900 | €476,517 | €689,742 | +€213,225 | +44.7% |
| Operating profit (loss) | 9901 | €229,381 | €426,560 | +€197,179 | +86.0% |
| Financial income | 75/76B | €15,957 | €149,538 | +€133,581 | +837% |
| Recurring financial income | 75 | €15,957 | €149,538 | +€133,581 | +837% |
| Financial charges | 65/66B | €3,393 | €63,346 | +€59,952 | +1,767% |
| Recurring financial charges | 65 | €3,393 | €63,346 | +€59,952 | +1,767% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €241,945 | €512,752 | +€270,807 | +112% |
| Income taxes | 67/77 | €62,900 | €113,359 | +€50,460 | +80.2% |
| Profit (loss) for the period | 9904 | €179,045 | €399,393 | +€220,348 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €179,045 | €399,393 | +€220,348 | +123% |
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 18 October 2026 via checked.be.