ACE ACCOUNTANCY: 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.
ACE ACCOUNTANCY
Largest movements
- Cash -€54,232
down €54,232 (-80.3%), from €67,568 to €13,336
mainly Contributions, distributions and other (-€73,704) and Current investments (-€26,765)
- Current investments +€26,765
up €26,765, from €0 to €26,765
- Tangible fixed assets -€17,553
down €17,553 (-34.8%), from €50,437 to €32,884
of which Furniture and vehicles: -€16,115
- Receivables within one year +€2,085
up €2,085 (+10.4%), from €20,123 to €22,208
of which Trade receivables: +€5,038
- Reserves -€17,916
down €17,916 (-39.6%), from €45,215 to €27,299
- Debts after one year -€12,242
down €12,242 (-51.7%), from €23,667 to €11,425
- Other debts -€7,642
down €7,642 (-14.9%), from €51,346 to €43,704
- Tax, wage and social debts -€3,564
down €3,564 (-58.5%), from €6,095 to €2,531
- Accrued charges and deferred income -€1,474
down €1,474 (-99.4%), from €1,482 to €8
- Gross operating margin +€23,369
up €23,369 (+31.9%), from €73,218 to €96,587
- Taxes +€9,899
up €9,899 (+83.8%), from €11,807 to €21,706
- Financial income -€7,211
down €7,211 (-99.6%), from €7,239 to €28
- Financial charges -€1,690
down €1,690 (-67.5%), from €2,504 to €814
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 | €140,335 | €97,950 | -€42,385 | -30.2% |
| Fixed assets | 21/28 | €50,437 | €32,884 | -€17,553 | -34.8% |
| Tangible fixed assets | 22/27 | €50,437 | €32,884 | -€17,553 | -34.8% |
| Plant, machinery and equipment | 23 | €4,853 | €3,415 | -€1,438 | -29.6% |
| Furniture and vehicles | 24 | €45,584 | €29,469 | -€16,115 | -35.4% |
| Current assets | 29/58 | €89,898 | €65,066 | -€24,832 | -27.6% |
| Amounts receivable within one year | 40/41 | €20,123 | €22,208 | +€2,085 | +10.4% |
| Trade receivables | 40 | €16,930 | €21,968 | +€5,038 | +29.8% |
| Other amounts receivable | 41 | €3,193 | €240 | -€2,953 | -92.5% |
| Current investments | 50/53 | €0 | €26,765 | +€26,765 | |
| Cash at bank and in hand | 54/58 | €67,568 | €13,336 | -€54,232 | -80.3% |
| Deferred charges and accrued income | 490/1 | €2,207 | €2,757 | +€550 | +24.9% |
| Total equity and liabilities | 10/49 | €140,335 | €97,950 | -€42,385 | -30.2% |
| Equity | 10/15 | €45,215 | €27,299 | -€17,916 | -39.6% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €45,215 | €27,299 | -€17,916 | -39.6% |
| Distributable reserves | 133 | €45,215 | €27,299 | -€17,916 | -39.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €95,120 | €70,651 | -€24,469 | -25.7% |
| Amounts payable after more than one year | 17 | €23,667 | €11,425 | -€12,242 | -51.7% |
| Financial debts | 170/4 | €23,667 | €11,425 | -€12,242 | -51.7% |
| Amounts payable within one year | 42/48 | €69,971 | €59,217 | -€10,754 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €12,015 | €12,242 | +€227 | +1.9% |
| Trade debts | 44 | €516 | €740 | +€225 | +43.6% |
| Suppliers | 440/4 | €516 | €740 | +€225 | +43.6% |
| Taxes, remuneration and social security | 45 | €6,095 | €2,531 | -€3,564 | -58.5% |
| Taxes | 450/3 | €6,095 | €2,531 | -€3,564 | -58.5% |
| Other amounts payable | 47/48 | €51,346 | €43,704 | -€7,642 | -14.9% |
| Accrued charges and deferred income | 492/3 | €1,482 | €8 | -€1,474 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,602 | €17,553 | -€49 | -0.3% |
| Other operating charges | 640/8 | €1,147 | €754 | -€394 | -34.3% |
| Gross operating margin | 9900 | €73,218 | €96,587 | +€23,369 | +31.9% |
| Operating profit (loss) | 9901 | €54,469 | €78,280 | +€23,812 | +43.7% |
| Financial income | 75/76B | €7,239 | €28 | -€7,211 | -99.6% |
| Recurring financial income | 75 | €7,239 | €28 | -€7,211 | -99.6% |
| Financial charges | 65/66B | €2,504 | €814 | -€1,690 | -67.5% |
| Recurring financial charges | 65 | €2,504 | €814 | -€1,690 | -67.5% |
| Profit (loss) for the period before taxes | 9903 | €59,204 | €77,494 | +€18,291 | +30.9% |
| Income taxes | 67/77 | €11,807 | €21,706 | +€9,899 | +83.8% |
| Profit (loss) for the period | 9904 | €47,396 | €55,788 | +€8,392 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,396 | €55,788 | +€8,392 | +17.7% |
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 26 October 2026 via checked.be.