ACES 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.
ACES CONSULTING
Largest movements
- Cash +€26,248
up €26,248 (+67.5%), from €38,857 to €65,104
mainly Other debts (+€75,514) and Net result for the year (+€28,006)
- Receivables within one year +€9,108
up €9,108 (+52.1%), from €17,467 to €26,575
of which Trade receivables: +€11,112
- Deferred charges and accrued income -€1,209
down €1,209 (-17.8%), from €6,795 to €5,586
- Tangible fixed assets -€1,077
down €1,077 (-36.3%), from €2,963 to €1,886
- Other debts +€75,514
new in 2025: €75,514
- Profit (loss) carried forward -€47,508
no longer reported in 2025 (was €47,508)
- Tax, wage and social debts +€8,994
up €8,994 (+69.9%), from €12,862 to €21,856
- Trade debts -€3,930
down €3,930 (-96.5%), from €4,074 to €144
- Taxes +€3,734
up €3,734 (+41.2%), from €9,061 to €12,795
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 | €66,445 | €99,514 | +€33,070 | +49.8% |
| Fixed assets | 21/28 | €3,326 | €2,249 | -€1,077 | -32.4% |
| Tangible fixed assets | 22/27 | €2,963 | €1,886 | -€1,077 | -36.3% |
| Furniture and vehicles | 24 | €2,963 | €1,886 | -€1,077 | -36.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €63,119 | €97,265 | +€34,146 | +54.1% |
| Amounts receivable within one year | 40/41 | €17,467 | €26,575 | +€9,108 | +52.1% |
| Trade receivables | 40 | €7,313 | €18,424 | +€11,112 | +152% |
| Other amounts receivable | 41 | €10,155 | €8,151 | -€2,004 | -19.7% |
| Cash at bank and in hand | 54/58 | €38,857 | €65,104 | +€26,248 | +67.5% |
| Deferred charges and accrued income | 490/1 | €6,795 | €5,586 | -€1,209 | -17.8% |
| Total equity and liabilities | 10/49 | €66,445 | €99,514 | +€33,070 | +49.8% |
| Equity | 10/15 | €49,508 | €2,000 | -€47,508 | -96.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,508 | - | -€47,508 | |
| Amounts payable | 17/49 | €16,937 | €97,514 | +€80,578 | +476% |
| Amounts payable within one year | 42/48 | €16,937 | €97,514 | +€80,578 | +476% |
| Trade debts | 44 | €4,074 | €144 | -€3,930 | -96.5% |
| Suppliers | 440/4 | €4,074 | €144 | -€3,930 | -96.5% |
| Taxes, remuneration and social security | 45 | €12,862 | €21,856 | +€8,994 | +69.9% |
| Taxes | 450/3 | €12,862 | €21,856 | +€8,994 | +69.9% |
| Other amounts payable | 47/48 | - | €75,514 | +€75,514 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,077 | €1,077 | = | 0.0% |
| Other operating charges | 640/8 | €500 | €579 | +€79 | +15.8% |
| Gross operating margin | 9900 | €42,317 | €42,338 | +€21 | 0.0% |
| Operating profit (loss) | 9901 | €40,740 | €40,682 | -€58 | -0.1% |
| Financial income | 75/76B | €286 | €269 | -€17 | -6.0% |
| Recurring financial income | 75 | €286 | €269 | -€17 | -6.0% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +10.9% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €40,891 | €40,801 | -€90 | -0.2% |
| Income taxes | 67/77 | €9,061 | €12,795 | +€3,734 | +41.2% |
| Profit (loss) for the period | 9904 | €31,830 | €28,006 | -€3,824 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,830 | €28,006 | -€3,824 | -12.0% |
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 13 October 2026 via checked.be.