AC EU CONSULT: 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 EU CONSULT
Largest movements
- Receivables within one year +€56,664
up €56,664 (+61.0%), from €92,818 to €149,482
of which Other amounts receivable: +€57,248
- Cash -€5,625
down €5,625 (-37.0%), from €15,188 to €9,564
mainly Receivables within one year (-€56,664) and Trade debts (-€2,335)
- Profit (loss) carried forward +€41,460
up €41,460 (+58.4%), from €71,032 to €112,492
- Tax, wage and social debts +€12,890
up €12,890 (+62.4%), from €20,662 to €33,552
of which Taxes: +€9,781
- Trade debts -€2,335
down €2,335 (-24.5%), from €9,548 to €7,213
- Gross operating margin +€14,991
up €14,991 (+19.9%), from €75,246 to €90,238
- Staff costs +€2,112
up €2,112 (+6.3%), from €33,275 to €35,387
- Other operating charges -€1,726
down €1,726 (-59.5%), from €2,903 to €1,177
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 | €115,287 | €165,857 | +€50,570 | +43.9% |
| Fixed assets | 21/28 | €6,684 | €6,041 | -€643 | -9.6% |
| Tangible fixed assets | 22/27 | €6,684 | €6,041 | -€643 | -9.6% |
| Furniture and vehicles | 24 | €5,131 | €4,674 | -€457 | -8.9% |
| Other tangible fixed assets | 26 | €1,553 | €1,367 | -€186 | -12.0% |
| Current assets | 29/58 | €108,603 | €159,816 | +€51,213 | +47.2% |
| Amounts receivable within one year | 40/41 | €92,818 | €149,482 | +€56,664 | +61.0% |
| Trade receivables | 40 | €22,289 | €21,705 | -€584 | -2.6% |
| Other amounts receivable | 41 | €70,529 | €127,776 | +€57,248 | +81.2% |
| Cash at bank and in hand | 54/58 | €15,188 | €9,564 | -€5,625 | -37.0% |
| Deferred charges and accrued income | 490/1 | €597 | €771 | +€174 | +29.2% |
| Total equity and liabilities | 10/49 | €115,287 | €165,857 | +€50,570 | +43.9% |
| Equity | 10/15 | €83,632 | €125,092 | +€41,460 | +49.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,032 | €112,492 | +€41,460 | +58.4% |
| Amounts payable | 17/49 | €31,655 | €40,765 | +€9,110 | +28.8% |
| Amounts payable within one year | 42/48 | €31,655 | €40,765 | +€9,110 | +28.8% |
| Trade debts | 44 | €9,548 | €7,213 | -€2,335 | -24.5% |
| Suppliers | 440/4 | €9,548 | €7,213 | -€2,335 | -24.5% |
| Taxes, remuneration and social security | 45 | €20,662 | €33,552 | +€12,890 | +62.4% |
| Taxes | 450/3 | €18,790 | €28,571 | +€9,781 | +52.1% |
| Remuneration and social security | 454/9 | €1,871 | €4,980 | +€3,109 | +166.1% |
| Other amounts payable | 47/48 | €1,446 | - | -€1,446 | |
| Remuneration, social security and pensions | 62 | €33,275 | €35,387 | +€2,112 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,612 | €1,725 | +€113 | +7.0% |
| Other operating charges | 640/8 | €2,903 | €1,177 | -€1,726 | -59.5% |
| Gross operating margin | 9900 | €75,246 | €90,238 | +€14,991 | +19.9% |
| Operating profit (loss) | 9901 | €37,456 | €51,949 | +€14,493 | +38.7% |
| Financial income | 75/76B | €2,137 | €1,569 | -€568 | -26.6% |
| Recurring financial income | 75 | €2,137 | €1,569 | -€568 | -26.6% |
| Financial charges | 65/66B | €395 | €221 | -€173 | -43.9% |
| Recurring financial charges | 65 | €395 | €221 | -€173 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €39,198 | €53,296 | +€14,098 | +36.0% |
| Income taxes | 67/77 | €11,435 | €11,836 | +€401 | +3.5% |
| Profit (loss) for the period | 9904 | €27,763 | €41,460 | +€13,697 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,763 | €41,460 | +€13,697 | +49.3% |
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 12 October 2026 via checked.be.