ACACIA 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.
ACACIA CONSULT
Largest movements
- Tangible fixed assets +€28,191
up €28,191 (+292%), from €9,667 to €37,859
of which Furniture and vehicles: +€27,304
- Cash -€12,424
down €12,424 (-85.8%), from €14,481 to €2,057
mainly Contributions, distributions and other (-€33,530) and Investment in fixed assets (net) (-€31,686)
- Receivables within one year +€5,037
up €5,037 (+20.1%), from €25,032 to €30,069
of which Trade receivables: +€5,385
- Deferred charges and accrued income +€3,410
new in 2025: €3,410
- Tax, wage and social debts +€10,145
up €10,145 (+178%), from €5,708 to €15,853
- Other debts +€9,823
up €9,823 (+1,889%), from €520 to €10,344
- Profit (loss) carried forward +€3,399
up €3,399 (+8.7%), from €39,052 to €42,452
- Trade debts +€846
up €846 (+94.1%), from €899 to €1,746
- Gross operating margin +€32,096
up €32,096 (+132%), from €24,294 to €56,390
- Taxes +€6,721
up €6,721 (+119%), from €5,652 to €12,374
- Depreciation +€2,252
up €2,252 (+181%), from €1,242 to €3,494
- Other operating charges +€2,117
new in 2025: €2,117
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 | €49,180 | €73,394 | +€24,214 | +49.2% |
| Fixed assets | 21/28 | €9,667 | €37,859 | +€28,191 | +292% |
| Tangible fixed assets | 22/27 | €9,667 | €37,859 | +€28,191 | +292% |
| Furniture and vehicles | 24 | €9,667 | €36,971 | +€27,304 | +282% |
| Other tangible fixed assets | 26 | - | €888 | +€888 | |
| Current assets | 29/58 | €39,513 | €35,535 | -€3,978 | -10.1% |
| Amounts receivable within one year | 40/41 | €25,032 | €30,069 | +€5,037 | +20.1% |
| Trade receivables | 40 | €24,684 | €30,069 | +€5,385 | +21.8% |
| Other amounts receivable | 41 | €348 | - | -€348 | |
| Cash at bank and in hand | 54/58 | €14,481 | €2,057 | -€12,424 | -85.8% |
| Deferred charges and accrued income | 490/1 | - | €3,410 | +€3,410 | |
| Total equity and liabilities | 10/49 | €49,180 | €73,394 | +€24,214 | +49.2% |
| Equity | 10/15 | €42,052 | €45,452 | +€3,399 | +8.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,052 | €42,452 | +€3,399 | +8.7% |
| Amounts payable | 17/49 | €7,127 | €27,942 | +€20,815 | +292% |
| Amounts payable within one year | 42/48 | €7,127 | €27,942 | +€20,815 | +292% |
| Trade debts | 44 | €899 | €1,746 | +€846 | +94.1% |
| Suppliers | 440/4 | €899 | €1,746 | +€846 | +94.1% |
| Taxes, remuneration and social security | 45 | €5,708 | €15,853 | +€10,145 | +178% |
| Taxes | 450/3 | €5,708 | €15,853 | +€10,145 | +178% |
| Other amounts payable | 47/48 | €520 | €10,344 | +€9,823 | +1,889% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,242 | €3,494 | +€2,252 | +181% |
| Other operating charges | 640/8 | - | €2,117 | +€2,117 | |
| Gross operating margin | 9900 | €24,294 | €56,390 | +€32,096 | +132% |
| Operating profit (loss) | 9901 | €23,052 | €50,779 | +€27,727 | +120% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,821 | €1,477 | -€344 | -18.9% |
| Recurring financial charges | 65 | €1,821 | €1,477 | -€344 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €21,231 | €49,302 | +€28,071 | +132% |
| Income taxes | 67/77 | €5,652 | €12,374 | +€6,721 | +119% |
| Profit (loss) for the period | 9904 | €15,579 | €36,929 | +€21,350 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €15,579 | €36,929 | +€21,350 | +137% |
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 20 October 2026 via checked.be.