Acc Consulting: 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.
Acc Consulting
Largest movements
- Receivables within one year +€88,290
up €88,290 (+229%), from €38,622 to €126,912
of which Trade receivables: +€75,645
- Tangible fixed assets -€53,551
down €53,551 (-7.6%), from €703,546 to €649,995
of which Leasing and similar rights: -€38,024
- Debts after one year -€37,336
down €37,336 (-8.9%), from €419,096 to €381,760
- Current portion of long-term debt +€36,631
up €36,631 (+92.8%), from €39,482 to €76,112
- Reserves +€17,065
up €17,065 (+10.8%), from €158,269 to €175,334
of which Distributable reserves: +€17,065
- Trade debts +€13,529
up €13,529 (+15.0%), from €90,487 to €104,016
- Gross operating margin -€23,588
down €23,588 (-17.3%), from €136,302 to €112,714
- Staff costs -€10,027
down €10,027 (-83.1%), from €12,072 to €2,045
- Other operating charges +€1,879
up €1,879 (+152%), from €1,236 to €3,115
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 | €754,597 | €784,210 | +€29,613 | +3.9% |
| Fixed assets | 21/28 | €713,812 | €655,128 | -€58,684 | -8.2% |
| Intangible fixed assets | 21 | €10,267 | €5,133 | -€5,133 | -50.0% |
| Tangible fixed assets | 22/27 | €703,546 | €649,995 | -€53,551 | -7.6% |
| Land and buildings | 22 | €11,780 | €6,948 | -€4,832 | -41.0% |
| Plant, machinery and equipment | 23 | €2,106 | - | -€2,106 | |
| Furniture and vehicles | 24 | €22,195 | €13,606 | -€8,589 | -38.7% |
| Leasing and similar rights | 25 | €667,465 | €629,441 | -€38,024 | -5.7% |
| Current assets | 29/58 | €40,785 | €129,082 | +€88,298 | +216% |
| Amounts receivable within one year | 40/41 | €38,622 | €126,912 | +€88,290 | +229% |
| Trade receivables | 40 | €18,484 | €94,129 | +€75,645 | +409% |
| Other amounts receivable | 41 | €20,138 | €32,783 | +€12,645 | +62.8% |
| Cash at bank and in hand | 54/58 | €31 | €38 | +€8 | +24.9% |
| Deferred charges and accrued income | 490/1 | €2,132 | €2,132 | = | 0.0% |
| Total equity and liabilities | 10/49 | €754,597 | €784,210 | +€29,613 | +3.9% |
| Equity | 10/15 | €176,869 | €193,934 | +€17,065 | +9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €158,269 | €175,334 | +€17,065 | +10.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €156,409 | €173,474 | +€17,065 | +10.9% |
| Amounts payable | 17/49 | €577,728 | €590,276 | +€12,548 | +2.2% |
| Amounts payable after more than one year | 17 | €419,096 | €381,760 | -€37,336 | -8.9% |
| Financial debts | 170/4 | €419,096 | €381,760 | -€37,336 | -8.9% |
| Amounts payable within one year | 42/48 | €158,632 | €208,516 | +€49,884 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €39,482 | €76,112 | +€36,631 | +92.8% |
| Financial debts | 43 | €14,116 | €9,795 | -€4,321 | -30.6% |
| Credit institutions | 430/8 | €14,116 | €9,795 | -€4,321 | -30.6% |
| Trade debts | 44 | €90,487 | €104,016 | +€13,529 | +15.0% |
| Suppliers | 440/4 | €90,487 | €104,016 | +€13,529 | +15.0% |
| Taxes, remuneration and social security | 45 | €14,547 | €18,593 | +€4,046 | +27.8% |
| Taxes | 450/3 | €13,271 | €17,465 | +€4,195 | +31.6% |
| Remuneration and social security | 454/9 | €1,276 | €1,127 | -€149 | -11.7% |
| Remuneration, social security and pensions | 62 | €12,072 | €2,045 | -€10,027 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,278 | €58,684 | -€594 | -1.0% |
| Other operating charges | 640/8 | €1,236 | €3,115 | +€1,879 | +152% |
| Non-recurring operating charges | 66A | - | €131 | +€131 | |
| Gross operating margin | 9900 | €136,302 | €112,714 | -€23,588 | -17.3% |
| Operating profit (loss) | 9901 | €63,716 | €48,739 | -€14,978 | -23.5% |
| Financial income | 75/76B | €803 | €1,429 | +€626 | +77.9% |
| Recurring financial income | 75 | €803 | €1,429 | +€626 | +77.9% |
| Financial charges | 65/66B | €17,697 | €17,400 | -€296 | -1.7% |
| Recurring financial charges | 65 | €17,452 | €17,400 | -€51 | -0.3% |
| Non-recurring financial charges | 66B | €245 | - | -€245 | |
| Profit (loss) for the period before taxes | 9903 | €46,823 | €32,767 | -€14,056 | -30.0% |
| Income taxes | 67/77 | €15,197 | €15,702 | +€505 | +3.3% |
| Profit (loss) for the period | 9904 | €31,626 | €17,065 | -€14,561 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,626 | €17,065 | -€14,561 | -46.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.