ACE-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.
ACE-Consult
Largest movements
- Receivables within one year +€30,920
up €30,920 (+2,679%), from €1,154 to €32,074
of which Other amounts receivable: +€32,074
- Tangible fixed assets -€16,714
down €16,714 (-38.8%), from €43,093 to €26,380
of which Furniture and vehicles: -€16,714
- Cash +€9,670
up €9,670 (+27.6%), from €35,029 to €44,699
mainly Net result for the year (+€109,598) and Current portion of long-term debt (+€56,230)
- Reserves +€75,000
up €75,000 (+32.5%), from €230,625 to €305,625
- Current portion of long-term debt +€56,230
up €56,230 (+313%), from €17,987 to €74,217
- Tax, wage and social debts -€49,427
down €49,427 (-48.6%), from €101,734 to €52,307
- Other debts -€42,828
down €42,828 (-33.5%), from €127,828 to €85,000
- Debts after one year -€18,643
no longer reported in 2025 (was €18,643)
- Gross operating margin -€68,413
down €68,413 (-30.5%), from €224,336 to €155,922
- Taxes -€3,070
down €3,070 (-10.4%), from €29,594 to €26,524
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 | €537,989 | €558,648 | +€20,658 | +3.8% |
| Fixed assets | 21/28 | €43,093 | €26,380 | -€16,714 | -38.8% |
| Tangible fixed assets | 22/27 | €43,093 | €26,380 | -€16,714 | -38.8% |
| Furniture and vehicles | 24 | €39,866 | €23,152 | -€16,714 | -41.9% |
| Other tangible fixed assets | 26 | €3,227 | €3,227 | = | 0.0% |
| Current assets | 29/58 | €494,896 | €532,268 | +€37,372 | +7.6% |
| Amounts receivable after more than one year | 29 | €458,712 | €455,495 | -€3,217 | -0.7% |
| Other amounts receivable | 291 | €458,712 | €455,495 | -€3,217 | -0.7% |
| Amounts receivable within one year | 40/41 | €1,154 | €32,074 | +€30,920 | +2,679% |
| Trade receivables | 40 | €1,154 | - | -€1,154 | |
| Other amounts receivable | 41 | - | €32,074 | +€32,074 | |
| Cash at bank and in hand | 54/58 | €35,029 | €44,699 | +€9,670 | +27.6% |
| Total equity and liabilities | 10/49 | €537,989 | €558,648 | +€20,658 | +3.8% |
| Equity | 10/15 | €251,235 | €325,833 | +€74,598 | +29.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €230,625 | €305,625 | +€75,000 | +32.5% |
| Distributable reserves | 133 | €230,625 | €305,625 | +€75,000 | +32.5% |
| Profit (loss) carried forward | 14 | €2,010 | €1,608 | -€402 | -20.0% |
| Amounts payable | 17/49 | €286,755 | €232,815 | -€53,940 | -18.8% |
| Amounts payable after more than one year | 17 | €18,643 | - | -€18,643 | |
| Financial debts | 170/4 | €18,643 | - | -€18,643 | |
| Amounts payable within one year | 42/48 | €268,111 | €232,815 | -€35,297 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €17,987 | €74,217 | +€56,230 | +313% |
| Trade debts | 44 | €20,562 | €21,290 | +€728 | +3.5% |
| Suppliers | 440/4 | €20,562 | €21,290 | +€728 | +3.5% |
| Taxes, remuneration and social security | 45 | €101,734 | €52,307 | -€49,427 | -48.6% |
| Taxes | 450/3 | €101,734 | €52,307 | -€49,427 | -48.6% |
| Other amounts payable | 47/48 | €127,828 | €85,000 | -€42,828 | -33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,787 | €16,714 | +€927 | +5.9% |
| Other operating charges | 640/8 | €3,503 | €3,478 | -€25 | -0.7% |
| Gross operating margin | 9900 | €224,336 | €155,922 | -€68,413 | -30.5% |
| Operating profit (loss) | 9901 | €205,045 | €135,730 | -€69,315 | -33.8% |
| Financial income | 75/76B | €2,895 | €3,584 | +€689 | +23.8% |
| Recurring financial income | 75 | €2,895 | €3,584 | +€689 | +23.8% |
| Financial charges | 65/66B | €1,536 | €3,193 | +€1,657 | +108% |
| Recurring financial charges | 65 | €1,536 | €3,193 | +€1,657 | +108% |
| Profit (loss) for the period before taxes | 9903 | €206,404 | €136,122 | -€70,282 | -34.1% |
| Income taxes | 67/77 | €29,594 | €26,524 | -€3,070 | -10.4% |
| Profit (loss) for the period | 9904 | €176,810 | €109,598 | -€67,212 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €176,810 | €109,598 | -€67,212 | -38.0% |
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 15 October 2026 via checked.be.