AC FLEX 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 FLEX CONSULT
Largest movements
- Cash +€4,101
up €4,101 (+14.5%), from €28,305 to €32,406
mainly Net result for the year (+€10,928) and Depreciation (+€3,463)
- Receivables within one year -€2,602
down €2,602 (-11.5%), from €22,645 to €20,043
of which Trade receivables: -€6,795
- Intangible fixed assets -€2,073
down €2,073 (-21.3%), from €9,715 to €7,641
- Tangible fixed assets +€1,987
up €1,987 (+71.0%), from €2,796 to €4,783
of which Furniture and vehicles: +€2,505
- Deferred charges and accrued income -€656
no longer reported in 2025 (was €656)
- Reserves +€10,928
up €10,928 (+24.5%), from €44,570 to €55,497
- Tax, wage and social debts -€10,759
down €10,759 (-63.1%), from €17,048 to €6,288
- Gross operating margin +€38,402
up €38,402, from -€21,555 to €16,846
- Depreciation +€2,147
up €2,147 (+163%), from €1,316 to €3,463
- Financial charges -€406
down €406 (-15.4%), from €2,635 to €2,229
- Financial income +€236
up €236 (+75.6%), from €313 to €549
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 | €64,117 | €64,874 | +€756 | +1.2% |
| Fixed assets | 21/28 | €12,511 | €12,424 | -€87 | -0.7% |
| Intangible fixed assets | 21 | €9,715 | €7,641 | -€2,073 | -21.3% |
| Tangible fixed assets | 22/27 | €2,796 | €4,783 | +€1,987 | +71.0% |
| Plant, machinery and equipment | 23 | €1,142 | €623 | -€518 | -45.4% |
| Furniture and vehicles | 24 | €1,655 | €4,160 | +€2,505 | +151% |
| Current assets | 29/58 | €51,606 | €52,449 | +€843 | +1.6% |
| Amounts receivable within one year | 40/41 | €22,645 | €20,043 | -€2,602 | -11.5% |
| Trade receivables | 40 | €6,795 | - | -€6,795 | |
| Other amounts receivable | 41 | €15,850 | €20,043 | +€4,194 | +26.5% |
| Cash at bank and in hand | 54/58 | €28,305 | €32,406 | +€4,101 | +14.5% |
| Deferred charges and accrued income | 490/1 | €656 | - | -€656 | |
| Total equity and liabilities | 10/49 | €64,117 | €64,874 | +€756 | +1.2% |
| Equity | 10/15 | €47,070 | €57,997 | +€10,928 | +23.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €44,570 | €55,497 | +€10,928 | +24.5% |
| Distributable reserves | 133 | €44,570 | €55,497 | +€10,928 | +24.5% |
| Amounts payable | 17/49 | €17,048 | €6,876 | -€10,171 | -59.7% |
| Amounts payable within one year | 42/48 | €17,048 | €6,876 | -€10,171 | -59.7% |
| Trade debts | 44 | - | €588 | +€588 | |
| Suppliers | 440/4 | - | €588 | +€588 | |
| Taxes, remuneration and social security | 45 | €17,048 | €6,288 | -€10,759 | -63.1% |
| Taxes | 450/3 | €17,048 | €6,288 | -€10,759 | -63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,316 | €3,463 | +€2,147 | +163% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€21,555 | €16,846 | +€38,402 | |
| Operating profit (loss) | 9901 | -€23,399 | €12,840 | +€36,239 | |
| Financial income | 75/76B | €313 | €549 | +€236 | +75.6% |
| Recurring financial income | 75 | €313 | €549 | +€236 | +75.6% |
| Financial charges | 65/66B | €2,635 | €2,229 | -€406 | -15.4% |
| Recurring financial charges | 65 | €2,635 | €2,229 | -€406 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,721 | €11,160 | +€36,881 | |
| Income taxes | 67/77 | €367 | €232 | -€135 | -36.8% |
| Profit (loss) for the period | 9904 | -€26,088 | €10,928 | +€37,016 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,088 | €10,928 | +€37,016 |
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 14 October 2026 via checked.be.