AC Conseils: 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 Conseils
Largest movements
- Tangible fixed assets -€3,191
down €3,191 (-79.8%), from €4,001 to €809
of which Furniture and vehicles: -€2,807
- Cash +€1,339
up €1,339 (+136.7%), from €980 to €2,319
mainly Other debts (+€33,186) and Tax, wage and social debts (+€6,858)
- Deferred charges and accrued income +€1,109
up €1,109 (+443.5%), from €250 to €1,359
- Intangible fixed assets +€600
new in 2025: €600
- Receivables within one year +€351
up €351 (+11.6%), from €3,029 to €3,380
of which Trade receivables: +€351
- Profit (loss) carried forward -€41,702
down €41,702 (-42.8%), from -€97,469 to -€139,171
- Other debts +€33,186
up €33,186 (+648.8%), from €5,115 to €38,301
- Tax, wage and social debts +€6,858
up €6,858 (+28.1%), from €24,407 to €31,266
of which Remuneration and social security: +€6,000
- Trade debts +€1,902
new in 2025: €1,902
- Gross operating margin +€32,940
up €32,940 (+47.2%), from -€69,748 to -€36,809
- Depreciation -€5,806
down €5,806 (-59.2%), from €9,806 to €4,001
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.
Cash bridge derived
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 | €8,260 | €8,468 | +€208 | +2.5% |
| Fixed assets | 21/28 | €4,001 | €1,409 | -€2,591 | -64.8% |
| Intangible fixed assets | 21 | - | €600 | +€600 | |
| Tangible fixed assets | 22/27 | €4,001 | €809 | -€3,191 | -79.8% |
| Furniture and vehicles | 24 | €3,617 | €809 | -€2,807 | -77.6% |
| Other tangible fixed assets | 26 | €384 | €0 | -€384 | -100.0% |
| Current assets | 29/58 | €4,259 | €7,059 | +€2,799 | +65.7% |
| Amounts receivable within one year | 40/41 | €3,029 | €3,380 | +€351 | +11.6% |
| Trade receivables | 40 | €2,899 | €3,250 | +€351 | +12.1% |
| Other amounts receivable | 41 | €130 | €130 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €980 | €2,319 | +€1,339 | +136.7% |
| Deferred charges and accrued income | 490/1 | €250 | €1,359 | +€1,109 | +443.5% |
| Total equity and liabilities | 10/49 | €8,260 | €8,468 | +€208 | +2.5% |
| Equity | 10/15 | -€21,299 | -€63,001 | -€41,702 | -195.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €69,970 | €69,970 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €68,110 | €68,110 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,469 | -€139,171 | -€41,702 | -42.8% |
| Amounts payable | 17/49 | €29,559 | €71,470 | +€41,910 | +141.8% |
| Amounts payable within one year | 42/48 | €29,522 | €71,470 | +€41,947 | +142.1% |
| Trade debts | 44 | - | €1,902 | +€1,902 | |
| Suppliers | 440/4 | - | €1,902 | +€1,902 | |
| Taxes, remuneration and social security | 45 | €24,407 | €31,266 | +€6,858 | +28.1% |
| Taxes | 450/3 | €1,007 | €1,866 | +€858 | +85.2% |
| Remuneration and social security | 454/9 | €23,400 | €29,400 | +€6,000 | +25.6% |
| Other amounts payable | 47/48 | €5,115 | €38,301 | +€33,186 | +648.8% |
| Accrued charges and deferred income | 492/3 | €37 | €0 | -€37 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,806 | €4,001 | -€5,806 | -59.2% |
| Other operating charges | 640/8 | €879 | €523 | -€356 | -40.5% |
| Gross operating margin | 9900 | -€69,748 | -€36,809 | +€32,940 | +47.2% |
| Operating profit (loss) | 9901 | -€80,433 | -€41,332 | +€39,102 | +48.6% |
| Financial income | 75/76B | €82 | €0 | -€82 | -99.9% |
| Recurring financial income | 75 | €82 | €0 | -€82 | -99.9% |
| Financial charges | 65/66B | €30 | €54 | +€24 | +81.6% |
| Recurring financial charges | 65 | €30 | €54 | +€24 | +81.6% |
| Profit (loss) for the period before taxes | 9903 | -€80,381 | -€41,386 | +€38,995 | +48.5% |
| Income taxes | 67/77 | €128 | €316 | +€189 | +147.5% |
| Profit (loss) for the period | 9904 | -€80,509 | -€41,702 | +€38,807 | +48.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€80,509 | -€41,702 | +€38,807 | +48.2% |
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 11 October 2026 via checked.be.