Acies Consulting: what changed
Two fiscal 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.
Acies Consulting
Largest movements
- Receivables within one year -€152,173
down €152,173 (-93.2%), from €163,190 to €11,017
of which Trade receivables: -€110,392
- Tangible fixed assets -€15,418
down €15,418 (-44.4%), from €34,730 to €19,311
- Cash -€4,813
down €4,813 (-4.1%), from €115,990 to €111,177
mainly Contributions, distributions and other (-€160,000) and Trade debts (-€57,365)
- Reserves -€106,713
down €106,713 (-52.5%), from €203,259 to €96,547
- Trade debts -€57,365
down €57,365 (-74.8%), from €76,718 to €19,352
- Current portion of long-term debt -€9,862
no longer reported in 2025 (was €9,862)
- Gross operating margin -€36,107
down €36,107 (-15.6%), from €231,320 to €195,213
- Staff costs -€27,397
down €27,397 (-20.4%), from €134,525 to €107,128
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.
Cash bridge derived
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 | €315,328 | €142,928 | -€172,400 | -54.7% |
| Fixed assets | 21/28 | €34,730 | €19,311 | -€15,418 | -44.4% |
| Tangible fixed assets | 22/27 | €34,730 | €19,311 | -€15,418 | -44.4% |
| Furniture and vehicles | 24 | €34,730 | €19,311 | -€15,418 | -44.4% |
| Current assets | 29/58 | €280,599 | €123,617 | -€156,982 | -55.9% |
| Amounts receivable within one year | 40/41 | €163,190 | €11,017 | -€152,173 | -93.2% |
| Trade receivables | 40 | €119,397 | €9,004 | -€110,392 | -92.5% |
| Other amounts receivable | 41 | €43,794 | €2,013 | -€41,780 | -95.4% |
| Cash at bank and in hand | 54/58 | €115,990 | €111,177 | -€4,813 | -4.1% |
| Deferred charges and accrued income | 490/1 | €1,418 | €1,423 | +€4 | +0.3% |
| Total equity and liabilities | 10/49 | €315,328 | €142,928 | -€172,400 | -54.7% |
| Equity | 10/15 | €208,259 | €101,547 | -€106,713 | -51.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €203,259 | €96,547 | -€106,713 | -52.5% |
| Distributable reserves | 133 | €203,259 | €96,547 | -€106,713 | -52.5% |
| Amounts payable | 17/49 | €107,069 | €41,381 | -€65,688 | -61.4% |
| Amounts payable within one year | 42/48 | €107,069 | €41,381 | -€65,688 | -61.4% |
| Current portion of amounts payable after more than one year | 42 | €9,862 | - | -€9,862 | |
| Trade debts | 44 | €76,718 | €19,352 | -€57,365 | -74.8% |
| Suppliers | 440/4 | €76,718 | €19,352 | -€57,365 | -74.8% |
| Taxes, remuneration and social security | 45 | €20,490 | €21,987 | +€1,497 | +7.3% |
| Taxes | 450/3 | €3,807 | €6,285 | +€2,477 | +65.1% |
| Remuneration and social security | 454/9 | €16,682 | €15,702 | -€980 | -5.9% |
| Other amounts payable | 47/48 | - | €42 | +€42 | |
| Remuneration, social security and pensions | 62 | €134,525 | €107,128 | -€27,397 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,418 | €15,418 | = | 0.0% |
| Other operating charges | 640/8 | €1,426 | €1,225 | -€202 | -14.1% |
| Gross operating margin | 9900 | €231,320 | €195,213 | -€36,107 | -15.6% |
| Operating profit (loss) | 9901 | €79,951 | €71,443 | -€8,508 | -10.6% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €664 | €172 | -€491 | -74.0% |
| Recurring financial charges | 65 | €664 | €172 | -€491 | -74.0% |
| Profit (loss) for the period before taxes | 9903 | €79,287 | €71,274 | -€8,012 | -10.1% |
| Income taxes | 67/77 | €19,601 | €17,987 | -€1,614 | -8.2% |
| Profit (loss) for the period | 9904 | €59,685 | €53,287 | -€6,398 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,685 | €53,287 | -€6,398 | -10.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.