AC Advisory & 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.
AC Advisory & Consulting
Largest movements
- Tangible fixed assets +€20,601
up €20,601 (+206%), from €10,006 to €30,607
of which Furniture and vehicles: +€21,393
- Cash -€16,033
down €16,033 (-35.3%), from €45,388 to €29,354
mainly Contributions, distributions and other (-€60,000) and Investment in fixed assets (net) (-€31,054)
- Deferred charges and accrued income -€2,746
down €2,746 (-100%), from €2,746 to €0
- Receivables within one year -€1,324
down €1,324 (-7.2%), from €18,295 to €16,971
of which Trade receivables: -€3,049
- Profit (loss) carried forward -€34,334
down €34,334 (-93.8%), from €36,585 to €2,251
- Debts after one year +€22,766
new in 2025: €22,766
- Current portion of long-term debt +€20,293
new in 2025: €20,293
- Trade debts -€9,877
down €9,877 (-74.1%), from €13,330 to €3,453
- Other debts +€9,000
up €9,000, from €0 to €9,000
- Depreciation +€8,478
up €8,478 (+429%), from €1,975 to €10,453
- Gross operating margin -€4,145
down €4,145 (-7.8%), from €53,352 to €49,207
- Taxes -€3,542
down €3,542 (-25.0%), from €14,166 to €10,625
- Financial charges +€1,785
up €1,785 (+1,322%), from €135 to €1,920
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 | €76,435 | €76,933 | +€497 | +0.7% |
| Fixed assets | 21/28 | €10,006 | €30,607 | +€20,601 | +206% |
| Tangible fixed assets | 22/27 | €10,006 | €30,607 | +€20,601 | +206% |
| Plant, machinery and equipment | 23 | €1,252 | €1,072 | -€180 | -14.4% |
| Furniture and vehicles | 24 | €3,116 | €24,509 | +€21,393 | +687% |
| Other tangible fixed assets | 26 | €5,638 | €5,026 | -€612 | -10.9% |
| Current assets | 29/58 | €66,429 | €46,325 | -€20,104 | -30.3% |
| Amounts receivable within one year | 40/41 | €18,295 | €16,971 | -€1,324 | -7.2% |
| Trade receivables | 40 | €18,295 | €15,246 | -€3,049 | -16.7% |
| Other amounts receivable | 41 | €0 | €1,725 | +€1,725 | |
| Cash at bank and in hand | 54/58 | €45,388 | €29,354 | -€16,033 | -35.3% |
| Deferred charges and accrued income | 490/1 | €2,746 | €0 | -€2,746 | -100% |
| Total equity and liabilities | 10/49 | €76,435 | €76,933 | +€497 | +0.7% |
| Equity | 10/15 | €40,085 | €5,751 | -€34,334 | -85.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,585 | €2,251 | -€34,334 | -93.8% |
| Amounts payable | 17/49 | €36,350 | €71,182 | +€34,832 | +95.8% |
| Amounts payable after more than one year | 17 | - | €22,766 | +€22,766 | |
| Financial debts | 170/4 | - | €22,766 | +€22,766 | |
| Amounts payable within one year | 42/48 | €36,350 | €48,416 | +€12,066 | +33.2% |
| Current portion of amounts payable after more than one year | 42 | - | €20,293 | +€20,293 | |
| Trade debts | 44 | €13,330 | €3,453 | -€9,877 | -74.1% |
| Suppliers | 440/4 | €13,330 | €3,453 | -€9,877 | -74.1% |
| Taxes, remuneration and social security | 45 | €23,021 | €15,670 | -€7,350 | -31.9% |
| Taxes | 450/3 | €23,021 | €15,670 | -€7,350 | -31.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €9,000 | +€9,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,975 | €10,453 | +€8,478 | +429% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €53,352 | €49,207 | -€4,145 | -7.8% |
| Operating profit (loss) | 9901 | €50,704 | €38,059 | -€12,645 | -24.9% |
| Financial income | 75/76B | €183 | €152 | -€31 | -16.8% |
| Recurring financial income | 75 | €183 | €152 | -€31 | -16.8% |
| Financial charges | 65/66B | €135 | €1,920 | +€1,785 | +1,322% |
| Recurring financial charges | 65 | €135 | €1,920 | +€1,785 | +1,322% |
| Profit (loss) for the period before taxes | 9903 | €50,752 | €36,291 | -€14,461 | -28.5% |
| Income taxes | 67/77 | €14,166 | €10,625 | -€3,542 | -25.0% |
| Profit (loss) for the period | 9904 | €36,585 | €25,666 | -€10,919 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,585 | €25,666 | -€10,919 | -29.8% |
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 24 October 2026 via checked.be.