ACE CONSULTANTS: 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 CONSULTANTS
Largest movements
- Cash -€8,292
down €8,292 (-74.8%), from €11,082 to €2,790
mainly Tax, wage and social debts (-€3,285) and Other debts (-€2,093)
- Receivables within one year +€1,295
up €1,295 (+112%), from €1,160 to €2,455
of which Trade receivables: +€1,018
- Tangible fixed assets -€453
down €453 (-98.3%), from €460 to €8
- Tax, wage and social debts -€3,285
down €3,285 (-78.1%), from €4,208 to €923
- Other debts -€2,093
down €2,093 (-89.8%), from €2,330 to €237
- Profit (loss) carried forward -€1,968
down €1,968 (-10.7%), from €18,405 to €16,437
- Contributions +€497
up €497 (+8.0%), from €6,200 to €6,697
- Reserves -€497
down €497 (-100%), from €497 to €0
- Gross operating margin -€8,124
down €8,124, from €7,752 to -€372
- Taxes -€1,925
down €1,925 (-83.6%), from €2,302 to €377
- Other operating charges +€349
up €349 (+155%), from €225 to €574
- Financial charges -€180
down €180 (-23.8%), from €758 to €578
- Depreciation -€176
down €176 (-28.0%), from €629 to €453
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 | €32,650 | €24,929 | -€7,721 | -23.6% |
| Fixed assets | 21/28 | €460 | €8 | -€453 | -98.3% |
| Tangible fixed assets | 22/27 | €460 | €8 | -€453 | -98.3% |
| Furniture and vehicles | 24 | €460 | €8 | -€453 | -98.3% |
| Current assets | 29/58 | €32,190 | €24,922 | -€7,268 | -22.6% |
| Amounts receivable after more than one year | 29 | €17,000 | €17,000 | = | 0.0% |
| Other amounts receivable | 291 | €17,000 | €17,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,160 | €2,455 | +€1,295 | +112% |
| Trade receivables | 40 | €1,160 | €2,178 | +€1,018 | +87.8% |
| Other amounts receivable | 41 | - | €277 | +€277 | |
| Cash at bank and in hand | 54/58 | €11,082 | €2,790 | -€8,292 | -74.8% |
| Deferred charges and accrued income | 490/1 | €2,948 | €2,677 | -€271 | -9.2% |
| Total equity and liabilities | 10/49 | €32,650 | €24,929 | -€7,721 | -23.6% |
| Equity | 10/15 | €25,101 | €23,133 | -€1,968 | -7.8% |
| Contributions | 10/11 | €6,200 | €6,697 | +€497 | +8.0% |
| Reserves | 13 | €497 | €0 | -€497 | -100% |
| Non-distributable reserves | 130/1 | €497 | €0 | -€497 | -100% |
| Reserves not available under the articles | 1311 | €497 | €0 | -€497 | -100% |
| Profit (loss) carried forward | 14 | €18,405 | €16,437 | -€1,968 | -10.7% |
| Amounts payable | 17/49 | €7,549 | €1,796 | -€5,753 | -76.2% |
| Amounts payable within one year | 42/48 | €7,549 | €1,796 | -€5,753 | -76.2% |
| Trade debts | 44 | €1,011 | €636 | -€375 | -37.1% |
| Suppliers | 440/4 | €1,011 | €636 | -€375 | -37.1% |
| Taxes, remuneration and social security | 45 | €4,208 | €923 | -€3,285 | -78.1% |
| Taxes | 450/3 | €4,208 | €923 | -€3,285 | -78.1% |
| Other amounts payable | 47/48 | €2,330 | €237 | -€2,093 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €629 | €453 | -€176 | -28.0% |
| Other operating charges | 640/8 | €225 | €574 | +€349 | +155% |
| Gross operating margin | 9900 | €7,752 | -€372 | -€8,124 | |
| Operating profit (loss) | 9901 | €6,898 | -€1,399 | -€8,297 | |
| Financial income | 75/76B | €377 | €387 | +€10 | +2.6% |
| Recurring financial income | 75 | €377 | €387 | +€10 | +2.6% |
| Financial charges | 65/66B | €758 | €578 | -€180 | -23.8% |
| Recurring financial charges | 65 | €758 | €578 | -€180 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €6,516 | -€1,591 | -€8,107 | |
| Income taxes | 67/77 | €2,302 | €377 | -€1,925 | -83.6% |
| Profit (loss) for the period | 9904 | €4,214 | -€1,968 | -€6,182 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,214 | -€1,968 | -€6,182 |
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 20 October 2026 via checked.be.