A.C.L.Fin: 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.
What changed
A.C.L.Fin
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€60,953
2024 · €107,987-€47,034
Equity
€1.9m
2024 · €1.8m+€60,120
Cash
€59,546
2024 · €37,445+€22,102
Balance sheet total
€2.6m
2024 · €2.6m+€18,415
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward +€60,120
up €60,120 (+8.7%), from €688,442 to €748,562
- Tax, wage and social debts -€32,538
down €32,538 (-66.0%), from €49,329 to €16,790
Income statement
- Financial charges +€69,803
up €69,803, from -€13,476 to €56,327
- Taxes -€18,939
down €18,939 (-45.6%), from €41,557 to €22,618
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.
Result 2024
€107,987
Turnover
+€334
Other operating income
+€85
Services and other goods
+€2,915
Other operating charges
+€496
Financial income
+€0
Financial charges
-€69,803
Taxes
+€18,939
Result 2025
€60,953
raises the resultlowers the result
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.
From operations
+€23,839
Investment
€0
Financing
-€1,738
Cash 2024
€37,445
From operations (derived)
+€23,839
Net result for the year
+€60,953
Depreciation
+€20,815
Receivables within one year
-€15,489
Deferred charges and accrued income
-€1,639
Provisions
-€8,671
Trade debts
+€376
Tax, wage and social debts
-€32,538
Other debts
+€33
Financing
-€1,738
Debts after one year
-€905
Contributions, distributions and other
-€833
Cash 2025
€59,546
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,597,791 | €2,616,206 | +€18,415 | +0.7% |
| Fixed assets | 21/28 | €2,147,734 | €2,126,919 | -€20,815 | -1.0% |
| Tangible fixed assets | 22/27 | €57,143 | €36,327 | -€20,815 | -36.4% |
| Furniture and vehicles | 24 | €57,143 | €36,327 | -€20,815 | -36.4% |
| Financial fixed assets | 28 | €2,090,592 | €2,090,592 | = | 0.0% |
| Affiliated companies | 280/1 | €2,090,592 | €2,090,592 | = | 0.0% |
| Participating interests | 280 | €2,090,592 | €2,090,592 | = | 0.0% |
| Current assets | 29/58 | €450,057 | €489,287 | +€39,230 | +8.7% |
| Amounts receivable within one year | 40/41 | €1,893 | €17,382 | +€15,489 | +818% |
| Trade receivables | 40 | €1,893 | - | -€1,893 | |
| Other amounts receivable | 41 | - | €17,382 | +€17,382 | |
| Current investments | 50/53 | €408,747 | €408,747 | = | 0.0% |
| Other investments | 51/53 | €408,747 | €408,747 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €37,445 | €59,546 | +€22,102 | +59.0% |
| Deferred charges and accrued income | 490/1 | €1,972 | €3,611 | +€1,639 | +83.1% |
| Total equity and liabilities | 10/49 | €2,597,791 | €2,616,206 | +€18,415 | +0.7% |
| Equity | 10/15 | €1,811,287 | €1,871,407 | +€60,120 | +3.3% |
| Contributions | 10/11 | €1,092,266 | €1,092,266 | = | 0.0% |
| Capital | 10 | €1,092,266 | €1,092,266 | = | 0.0% |
| Issued capital | 100 | €1,092,266 | €1,092,266 | = | 0.0% |
| Reserves | 13 | €30,579 | €30,579 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,579 | €30,579 | = | 0.0% |
| Legal reserve | 130 | €30,579 | €30,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | €688,442 | €748,562 | +€60,120 | +8.7% |
| Provisions and deferred taxes | 16 | €277,565 | €268,894 | -€8,671 | -3.1% |
| Provisions for liabilities and charges | 160/5 | €277,565 | €268,894 | -€8,671 | -3.1% |
| Other liabilities and charges | 164/5 | €277,565 | €268,894 | -€8,671 | -3.1% |
| Amounts payable | 17/49 | €508,939 | €475,905 | -€33,034 | -6.5% |
| Amounts payable after more than one year | 17 | €458,736 | €457,832 | -€905 | -0.2% |
| Other amounts payable | 178/9 | €458,736 | €457,832 | -€905 | -0.2% |
| Amounts payable within one year | 42/48 | €50,203 | €18,073 | -€32,130 | -64.0% |
| Trade debts | 44 | €74 | €450 | +€376 | +505% |
| Suppliers | 440/4 | €74 | €450 | +€376 | +505% |
| Taxes, remuneration and social security | 45 | €49,329 | €16,790 | -€32,538 | -66.0% |
| Taxes | 450/3 | €49,329 | €16,790 | -€32,538 | -66.0% |
| Other amounts payable | 47/48 | €800 | €833 | +€33 | +4.1% |
| Operating income | 70/76A | €301,612 | €302,031 | +€419 | +0.1% |
| Turnover | 70 | €295,379 | €295,713 | +€334 | +0.1% |
| Other operating income | 74 | €6,233 | €6,317 | +€85 | +1.4% |
| Operating charges | 60/66A | €165,544 | €162,134 | -€3,411 | -2.1% |
| Services and other goods | 61 | €141,859 | €138,943 | -€2,915 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,815 | €20,815 | = | 0.0% |
| Other operating charges | 640/8 | €2,871 | €2,375 | -€496 | -17.3% |
| Operating profit (loss) | 9901 | €136,068 | €139,897 | +€3,829 | +2.8% |
| Financial income | 75/76B | €0 | €1 | +€0 | +63.9% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +63.9% |
| Income from financial fixed assets | 750 | €0 | €1 | +€0 | +63.9% |
| Financial charges | 65/66B | -€13,476 | €56,327 | +€69,803 | |
| Recurring financial charges | 65 | -€13,476 | €56,327 | +€69,803 | |
| Debt charges | 650 | €27,380 | €23,366 | -€4,015 | -14.7% |
| Other financial charges | 652/9 | -€40,856 | €32,961 | +€73,817 | |
| Profit (loss) for the period before taxes | 9903 | €149,544 | €83,571 | -€65,973 | -44.1% |
| Income taxes | 67/77 | €41,557 | €22,618 | -€18,939 | -45.6% |
| Taxes | 670/3 | €41,557 | €22,618 | -€18,939 | -45.6% |
| Profit (loss) for the period | 9904 | €107,987 | €60,953 | -€47,034 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €107,987 | €60,953 | -€47,034 | -43.6% |
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 29 October 2026 via checked.be.