AC CONSULT PLUS: what changed
Two fiscal 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 CONSULT PLUS
Largest movements
- Tangible fixed assets -€14,164
down €14,164 (-36.2%), from €39,083 to €24,920
- Receivables within one year +€6,092
up €6,092 (+22.4%), from €27,244 to €33,337
of which Trade receivables: +€6,728
- Cash -€2,613
down €2,613 (-2.6%), from €101,163 to €98,549
mainly Contributions, distributions and other (-€60,000) and Tax, wage and social debts (-€19,263)
- Tax, wage and social debts -€19,263
down €19,263 (-62.9%), from €30,648 to €11,386
- Trade debts +€18,567
up €18,567 (+6124.4%), from €303 to €18,870
- Other debts -€17,468
down €17,468 (-20.9%), from €83,500 to €66,032
- Profit (loss) carried forward +€10,498
up €10,498 (+31.8%), from €33,002 to €43,501
- Current portion of long-term debt -€2,699
down €2,699 (-100.0%), from €2,699 to €0
- Taxes -€13,688
down €13,688 (-71.2%), from €19,213 to €5,525
- Gross operating margin -€1,834
down €1,834 (-2.0%), from €93,852 to €92,019
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 | €170,613 | €160,249 | -€10,364 | -6.1% |
| Fixed assets | 21/28 | €39,083 | €24,920 | -€14,164 | -36.2% |
| Tangible fixed assets | 22/27 | €39,083 | €24,920 | -€14,164 | -36.2% |
| Furniture and vehicles | 24 | €39,083 | €24,920 | -€14,164 | -36.2% |
| Current assets | 29/58 | €131,530 | €135,329 | +€3,799 | +2.9% |
| Amounts receivable within one year | 40/41 | €27,244 | €33,337 | +€6,092 | +22.4% |
| Trade receivables | 40 | €26,608 | €33,337 | +€6,728 | +25.3% |
| Other amounts receivable | 41 | €636 | €0 | -€636 | -100.0% |
| Cash at bank and in hand | 54/58 | €101,163 | €98,549 | -€2,613 | -2.6% |
| Deferred charges and accrued income | 490/1 | €3,123 | €3,443 | +€321 | +10.3% |
| Total equity and liabilities | 10/49 | €170,613 | €160,249 | -€10,364 | -6.1% |
| Equity | 10/15 | €53,462 | €63,961 | +€10,498 | +19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €33,002 | €43,501 | +€10,498 | +31.8% |
| Amounts payable | 17/49 | €117,151 | €96,289 | -€20,862 | -17.8% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €117,151 | €96,289 | -€20,862 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €2,699 | €0 | -€2,699 | -100.0% |
| Financial debts | 43 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €303 | €18,870 | +€18,567 | +6124.4% |
| Suppliers | 440/4 | €303 | €18,870 | +€18,567 | +6124.4% |
| Taxes, remuneration and social security | 45 | €30,648 | €11,386 | -€19,263 | -62.9% |
| Taxes | 450/3 | €30,648 | €11,386 | -€19,263 | -62.9% |
| Other amounts payable | 47/48 | €83,500 | €66,032 | -€17,468 | -20.9% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,772 | €14,164 | -€609 | -4.1% |
| Other operating charges | 640/8 | €1,099 | €1,443 | +€344 | +31.3% |
| Gross operating margin | 9900 | €93,852 | €92,019 | -€1,834 | -2.0% |
| Operating profit (loss) | 9901 | €77,981 | €76,413 | -€1,569 | -2.0% |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.7% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.7% |
| Financial charges | 65/66B | €206 | €389 | +€184 | +89.4% |
| Recurring financial charges | 65 | €206 | €389 | +€184 | +89.4% |
| Profit (loss) for the period before taxes | 9903 | €77,783 | €76,023 | -€1,760 | -2.3% |
| Income taxes | 67/77 | €19,213 | €5,525 | -€13,688 | -71.2% |
| Profit (loss) for the period | 9904 | €58,570 | €70,498 | +€11,928 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,570 | €70,498 | +€11,928 | +20.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.