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ACE-CONSULTING: 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.

What changed

ACE-CONSULTING

BE 0866.280.769
NACE 69.201, Certified accountants and tax accountants
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€28,395
2023 · €42,842-€14,447
Equity
€281,349
2023 · €292,304-€10,955
Cash
€106,221
2023 · €149,476-€43,255
Balance sheet total
€307,146
2023 · €345,095-€37,949

Largest movements

2023 to 2024
Assets
  • Cash -€43,255

    down €43,255 (-28.9%), from €149,476 to €106,221

    mainly Contributions, distributions and other (-€39,349) and Receivables within one year (-€26,180)

  • Receivables within one year +€26,180

    up €26,180 (+48.6%), from €53,910 to €80,091

    of which Other amounts receivable: +€40,868

  • Tangible fixed assets -€21,434

    down €21,434 (-15.1%), from €141,603 to €120,169

Equity and liabilities
  • Provisions -€14,000

    down €14,000 (-58.3%), from €24,000 to €10,000

  • Reserves -€10,955

    down €10,955 (-4.1%), from €264,804 to €253,849

  • Short-term financial debts -€8,834

    no longer reported in 2024 (was €8,834)

  • Tax, wage and social debts -€4,242

    down €4,242 (-31.9%), from €13,291 to €9,050

Income statement
  • Gross operating margin -€32,558

    down €32,558 (-39.3%), from €82,915 to €50,357

  • Provisions -€10,000

    down €10,000 (-250%), from -€4,000 to -€14,000

  • Taxes -€6,222

    down €6,222 (-31.8%), from €19,580 to €13,357

  • Financial income +€2,005

    up €2,005 (+184%), from €1,090 to €3,095

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €42,842
Gross operating margin -€32,558
Provisions +€10,000
Other operating charges +€314
Financial income +€2,005
Financial charges -€431
Taxes +€6,222
Result 2024 €28,395
raises the resultlowers the result

Derived cash bridge

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€4,929
Investment €0
Financing -€48,184
Cash 2023 €149,476
Net result for the year +€28,395
Depreciation +€21,434
Receivables within one year -€26,180
Deferred charges and accrued income -€560
Provisions -€14,000
Trade debts +€82
Tax, wage and social debts -€4,242
Short-term financial debts -€8,834
Contributions, distributions and other -€39,349
Cash 2024 €106,221
brings cash intakes cash out
Every line side by side 40 lines
Line Code 2023 2024 Change %
Total assets 20/58 €345,095 €307,146 -€37,949 -11.0%
Fixed assets 21/28 €141,628 €120,194 -€21,434 -15.1%
Tangible fixed assets 22/27 €141,603 €120,169 -€21,434 -15.1%
Other tangible fixed assets 26 €141,603 €120,169 -€21,434 -15.1%
Financial fixed assets 28 €25 €25 = 0.0%
Current assets 29/58 €203,467 €186,952 -€16,515 -8.1%
Amounts receivable within one year 40/41 €53,910 €80,091 +€26,180 +48.6%
Trade receivables 40 €33,005 €18,318 -€14,688 -44.5%
Other amounts receivable 41 €20,905 €61,773 +€40,868 +195%
Cash at bank and in hand 54/58 €149,476 €106,221 -€43,255 -28.9%
Deferred charges and accrued income 490/1 €80 €640 +€560 +700%
Total equity and liabilities 10/49 €345,095 €307,146 -€37,949 -11.0%
Equity 10/15 €292,304 €281,349 -€10,955 -3.7%
Contributions 10/11 €27,500 €27,500 = 0.0%
Reserves 13 €264,804 €253,849 -€10,955 -4.1%
Distributable reserves 133 €264,804 €253,849 -€10,955 -4.1%
Provisions and deferred taxes 16 €24,000 €10,000 -€14,000 -58.3%
Provisions for liabilities and charges 160/5 €24,000 €10,000 -€14,000 -58.3%
Pensions and similar obligations 160 €24,000 €10,000 -€14,000 -58.3%
Amounts payable 17/49 €28,791 €15,797 -€12,994 -45.1%
Amounts payable within one year 42/48 €28,791 €15,797 -€12,994 -45.1%
Financial debts 43 €8,834 - -€8,834
Credit institutions 430/8 €8,834 - -€8,834
Trade debts 44 €6,665 €6,747 +€82 +1.2%
Suppliers 440/4 €6,665 €6,747 +€82 +1.2%
Taxes, remuneration and social security 45 €13,291 €9,050 -€4,242 -31.9%
Taxes 450/3 €13,291 €9,050 -€4,242 -31.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €21,434 €21,434 = 0.0%
Provisions for liabilities and charges: additions (uses and reversals) 635/8 -€4,000 -€14,000 -€10,000 -250%
Other operating charges 640/8 €3,354 €3,040 -€314 -9.4%
Gross operating margin 9900 €82,915 €50,357 -€32,558 -39.3%
Operating profit (loss) 9901 €62,127 €39,884 -€22,243 -35.8%
Financial income 75/76B €1,090 €3,095 +€2,005 +184%
Recurring financial income 75 €1,090 €3,095 +€2,005 +184%
Financial charges 65/66B €796 €1,227 +€431 +54.2%
Recurring financial charges 65 €796 €1,227 +€431 +54.2%
Profit (loss) for the period before taxes 9903 €62,421 €41,752 -€20,670 -33.1%
Income taxes 67/77 €19,580 €13,357 -€6,222 -31.8%
Profit (loss) for the period 9904 €42,842 €28,395 -€14,447 -33.7%
Profit (loss) for the period to be appropriated 9905 €42,842 €28,395 -€14,447 -33.7%

Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.