AC OUTDOOR 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 OUTDOOR CONSULT
Largest movements
- Tangible fixed assets -€7,859
down €7,859 (-58.2%), from €13,501 to €5,642
of which Other tangible fixed assets: -€3,982
- Deferred charges and accrued income -€815
down €815 (-76.7%), from €1,064 to €248
- Receivables within one year -€388
down €388 (-71.9%), from €539 to €152
of which Trade receivables: -€331
- Cash +€225
up €225 (+19.0%), from €1,189 to €1,414
mainly Other debts (+€18,596) and Depreciation (+€7,859)
- Profit (loss) carried forward -€21,268
down €21,268 (-34.0%), from -€62,495 to -€83,763
- Other debts +€18,596
up €18,596 (+36.3%), from €51,165 to €69,761
- Trade debts -€4,750
down €4,750 (-92.0%), from €5,164 to €414
- Current portion of long-term debt -€1,466
down €1,466 (-100%), from €1,466 to €0
- Gross operating margin +€9,833
up €9,833 (+44.9%), from -€21,901 to -€12,069
- Depreciation -€4,547
down €4,547 (-36.7%), from €12,406 to €7,859
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 | €16,293 | €7,456 | -€8,837 | -54.2% |
| Fixed assets | 21/28 | €13,501 | €5,642 | -€7,859 | -58.2% |
| Tangible fixed assets | 22/27 | €13,501 | €5,642 | -€7,859 | -58.2% |
| Land and buildings | 22 | €621 | €384 | -€237 | -38.1% |
| Furniture and vehicles | 24 | €4,315 | €674 | -€3,641 | -84.4% |
| Other tangible fixed assets | 26 | €8,565 | €4,584 | -€3,982 | -46.5% |
| Current assets | 29/58 | €2,792 | €1,814 | -€978 | -35.0% |
| Amounts receivable within one year | 40/41 | €539 | €152 | -€388 | -71.9% |
| Trade receivables | 40 | €331 | €0 | -€331 | -100% |
| Other amounts receivable | 41 | €209 | €152 | -€57 | -27.4% |
| Cash at bank and in hand | 54/58 | €1,189 | €1,414 | +€225 | +19.0% |
| Deferred charges and accrued income | 490/1 | €1,064 | €248 | -€815 | -76.7% |
| Total equity and liabilities | 10/49 | €16,293 | €7,456 | -€8,837 | -54.2% |
| Equity | 10/15 | -€42,035 | -€63,303 | -€21,268 | -50.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,495 | -€83,763 | -€21,268 | -34.0% |
| Amounts payable | 17/49 | €58,328 | €70,759 | +€12,431 | +21.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €58,328 | €70,759 | +€12,431 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €1,466 | €0 | -€1,466 | -100% |
| Trade debts | 44 | €5,164 | €414 | -€4,750 | -92.0% |
| Suppliers | 440/4 | €5,164 | €414 | -€4,750 | -92.0% |
| Taxes, remuneration and social security | 45 | €533 | €584 | +€51 | +9.5% |
| Taxes | 450/3 | €533 | €584 | +€51 | +9.5% |
| Other amounts payable | 47/48 | €51,165 | €69,761 | +€18,596 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,406 | €7,859 | -€4,547 | -36.7% |
| Other operating charges | 640/8 | €890 | €922 | +€32 | +3.6% |
| Non-recurring operating charges | 66A | €270 | €0 | -€270 | -100% |
| Gross operating margin | 9900 | -€21,901 | -€12,069 | +€9,833 | +44.9% |
| Operating profit (loss) | 9901 | -€35,468 | -€20,850 | +€14,618 | +41.2% |
| Financial charges | 65/66B | €296 | €165 | -€131 | -44.2% |
| Recurring financial charges | 65 | €296 | €165 | -€131 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | -€35,764 | -€21,016 | +€14,749 | +41.2% |
| Income taxes | 67/77 | €262 | €252 | -€10 | -3.8% |
| Profit (loss) for the period | 9904 | -€36,027 | -€21,268 | +€14,759 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,027 | -€21,268 | +€14,759 | +41.0% |
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 1 November 2026 via checked.be.