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.
ACE-CONSULTING
Largest movements
- 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
- 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
- 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
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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| 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.