ACD CONSULT: what changed
Two fiscal 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.
ACD CONSULT
Largest movements
- Receivables within one year -€16,302
down €16,302 (-12.7%), from €128,740 to €112,438
of which Trade receivables: -€16,631
- Cash -€5,486
down €5,486 (-98.4%), from €5,577 to €92
mainly Tax, wage and social debts (-€28,719) and Trade debts (-€1,504)
- Tax, wage and social debts -€28,719
down €28,719 (-73.1%), from €39,284 to €10,565
- Reserves +€9,736
up €9,736 (+11.2%), from €86,577 to €96,313
of which Distributable reserves: +€9,736
- Trade debts -€1,504
down €1,504 (-65.2%), from €2,308 to €804
- Gross operating margin -€50,081
down €50,081 (-78.8%), from €63,566 to €13,485
- Taxes -€16,565
down €16,565 (-78.5%), from €21,107 to €4,542
- Financial income +€1,300
new in 2025: €1,300
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.
Cash bridge derived
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 | €134,367 | €113,879 | -€20,488 | -15.2% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €134,317 | €113,829 | -€20,488 | -15.3% |
| Amounts receivable within one year | 40/41 | €128,740 | €112,438 | -€16,302 | -12.7% |
| Trade receivables | 40 | €85,044 | €68,413 | -€16,631 | -19.6% |
| Other amounts receivable | 41 | €43,695 | €44,025 | +€329 | +0.8% |
| Cash at bank and in hand | 54/58 | €5,577 | €92 | -€5,486 | -98.4% |
| Deferred charges and accrued income | 490/1 | - | €1,300 | +€1,300 | |
| Total equity and liabilities | 10/49 | €134,367 | €113,879 | -€20,488 | -15.2% |
| Equity | 10/15 | €92,775 | €102,510 | +€9,736 | +10.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €86,577 | €96,313 | +€9,736 | +11.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €84,718 | €94,454 | +€9,736 | +11.5% |
| Amounts payable | 17/49 | €41,593 | €11,369 | -€30,224 | -72.7% |
| Amounts payable within one year | 42/48 | €41,593 | €11,369 | -€30,224 | -72.7% |
| Trade debts | 44 | €2,308 | €804 | -€1,504 | -65.2% |
| Suppliers | 440/4 | €2,308 | €804 | -€1,504 | -65.2% |
| Taxes, remuneration and social security | 45 | €39,284 | €10,565 | -€28,719 | -73.1% |
| Taxes | 450/3 | €39,284 | €10,565 | -€28,719 | -73.1% |
| Other operating charges | 640/8 | €526 | €465 | -€61 | -11.5% |
| Gross operating margin | 9900 | €63,566 | €13,485 | -€50,081 | -78.8% |
| Operating profit (loss) | 9901 | €63,040 | €13,020 | -€50,020 | -79.3% |
| Financial income | 75/76B | - | €1,300 | +€1,300 | |
| Recurring financial income | 75 | - | €1,300 | +€1,300 | |
| Financial charges | 65/66B | €29 | €42 | +€13 | +43.6% |
| Recurring financial charges | 65 | €29 | €42 | +€13 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €63,011 | €14,278 | -€48,733 | -77.3% |
| Income taxes | 67/77 | €21,107 | €4,542 | -€16,565 | -78.5% |
| Profit (loss) for the period | 9904 | €41,904 | €9,736 | -€32,168 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,904 | €9,736 | -€32,168 | -76.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.