Acceron Consulting: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Acceron Consulting
Largest movements
- Current investments +€14,411
up €14,411 (+107%), from €13,490 to €27,901
- Cash +€6,423
up €6,423 (+31.2%), from €20,564 to €26,988
mainly Net result for the year (+€17,051) and Tax, wage and social debts (+€6,263)
- Reserves +€17,051
up €17,051 (+26.3%), from €64,941 to €81,992
- Tax, wage and social debts +€6,263
up €6,263 (+51.8%), from €12,088 to €18,351
- Trade debts -€1,896
down €1,896 (-57.3%), from €3,311 to €1,415
- Other debts -€1,166
down €1,166 (-100%), from €1,166 to €0
- Gross operating margin +€8,874
up €8,874 (+51.1%), from €17,374 to €26,247
- Taxes +€1,974
up €1,974 (+48.2%), from €4,093 to €6,067
- Other operating charges +€400
up €400 (+645%), from €62 to €462
- Financial income +€338
up €338 (+25.7%), from €1,315 to €1,654
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,532 | €103,191 | +€20,659 | +25.0% |
| Fixed assets | 21/28 | €1,871 | €1,290 | -€581 | -31.0% |
| Tangible fixed assets | 22/27 | €1,871 | €1,290 | -€581 | -31.0% |
| Land and buildings | 22 | €1,871 | €1,290 | -€581 | -31.0% |
| Current assets | 29/58 | €80,661 | €101,901 | +€21,240 | +26.3% |
| Amounts receivable after more than one year | 29 | €29,612 | €29,612 | = | 0.0% |
| Other amounts receivable | 291 | €29,612 | €29,612 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,810 | €14,829 | +€19 | +0.1% |
| Trade receivables | 40 | €14,810 | €13,758 | -€1,053 | -7.1% |
| Other amounts receivable | 41 | €0 | €1,072 | +€1,072 | |
| Current investments | 50/53 | €13,490 | €27,901 | +€14,411 | +107% |
| Cash at bank and in hand | 54/58 | €20,564 | €26,988 | +€6,423 | +31.2% |
| Deferred charges and accrued income | 490/1 | €2,184 | €2,571 | +€386 | +17.7% |
| Total equity and liabilities | 10/49 | €82,532 | €103,191 | +€20,659 | +25.0% |
| Equity | 10/15 | €65,941 | €82,992 | +€17,051 | +25.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €64,941 | €81,992 | +€17,051 | +26.3% |
| Distributable reserves | 133 | €64,941 | €81,992 | +€17,051 | +26.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,591 | €20,199 | +€3,608 | +21.7% |
| Amounts payable within one year | 42/48 | €16,591 | €20,199 | +€3,608 | +21.7% |
| Financial debts | 43 | €25 | €432 | +€407 | +1,630% |
| Credit institutions | 430/8 | - | €432 | +€432 | |
| Other loans | 439 | €25 | €0 | -€25 | -100% |
| Trade debts | 44 | €3,311 | €1,415 | -€1,896 | -57.3% |
| Suppliers | 440/4 | €3,311 | €1,415 | -€1,896 | -57.3% |
| Taxes, remuneration and social security | 45 | €12,088 | €18,351 | +€6,263 | +51.8% |
| Taxes | 450/3 | €12,088 | €18,351 | +€6,263 | +51.8% |
| Other amounts payable | 47/48 | €1,166 | €0 | -€1,166 | -100% |
| Non-recurring operating income | 76A | - | €12,987 | +€12,987 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €581 | €581 | -€0 | 0.0% |
| Other operating charges | 640/8 | €62 | €462 | +€400 | +645% |
| Non-recurring operating charges | 66A | - | €1,650 | +€1,650 | |
| Gross operating margin | 9900 | €17,374 | €26,247 | +€8,874 | +51.1% |
| Operating profit (loss) | 9901 | €16,731 | €23,554 | +€6,824 | +40.8% |
| Financial income | 75/76B | €1,315 | €1,654 | +€338 | +25.7% |
| Recurring financial income | 75 | €1,315 | €1,654 | +€338 | +25.7% |
| Financial charges | 65/66B | €1,918 | €2,090 | +€173 | +9.0% |
| Recurring financial charges | 65 | €1,918 | €2,090 | +€173 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €16,128 | €23,118 | +€6,990 | +43.3% |
| Income taxes | 67/77 | €4,093 | €6,067 | +€1,974 | +48.2% |
| Profit (loss) for the period | 9904 | €12,036 | €17,051 | +€5,015 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,036 | €17,051 | +€5,015 | +41.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.