ACISO 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.
ACISO Consulting
Largest movements
- Tangible fixed assets +€126,071
up €126,071 (+901%), from €13,996 to €140,067
of which Land and buildings: +€130,873
- Cash -€30,364
down €30,364 (-42.0%), from €72,378 to €42,014
mainly Investment in fixed assets (net) (-€137,904) and Contributions, distributions and other (-€60,409)
- Receivables within one year -€21,067
down €21,067 (-61.0%), from €34,509 to €13,442
of which Trade receivables: -€14,514
- Debts after one year +€126,987
new in 2025: €126,987
- Reserves -€28,195
down €28,195 (-35.6%), from €79,124 to €50,929
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Profit (loss) carried forward -€12,058
no longer reported in 2025 (was €12,058)
- Current portion of long-term debt +€8,041
new in 2025: €8,041
- Gross operating margin +€21,095
up €21,095 (+118%), from €17,852 to €38,947
- Other operating charges +€16,806
up €16,806 (+2,580%), from €651 to €17,457
- Depreciation +€6,292
up €6,292 (+114%), from €5,541 to €11,833
- Financial charges +€3,634
up €3,634 (+156%), from €2,333 to €5,967
- Taxes -€1,293
down €1,293 (-37.5%), from €3,447 to €2,154
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 | €120,883 | €195,523 | +€74,639 | +61.7% |
| Fixed assets | 21/28 | €13,996 | €140,067 | +€126,071 | +901% |
| Tangible fixed assets | 22/27 | €13,996 | €140,067 | +€126,071 | +901% |
| Land and buildings | 22 | €666 | €131,539 | +€130,873 | +19,646% |
| Plant, machinery and equipment | 23 | €9,193 | €8,073 | -€1,120 | -12.2% |
| Furniture and vehicles | 24 | €4,136 | €455 | -€3,682 | -89.0% |
| Current assets | 29/58 | €106,887 | €55,456 | -€51,432 | -48.1% |
| Amounts receivable within one year | 40/41 | €34,509 | €13,442 | -€21,067 | -61.0% |
| Trade receivables | 40 | €27,956 | €13,442 | -€14,514 | -51.9% |
| Other amounts receivable | 41 | €6,553 | - | -€6,553 | |
| Cash at bank and in hand | 54/58 | €72,378 | €42,014 | -€30,364 | -42.0% |
| Total equity and liabilities | 10/49 | €120,883 | €195,523 | +€74,639 | +61.7% |
| Equity | 10/15 | €109,783 | €50,929 | -€58,854 | -53.6% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €79,124 | €50,929 | -€28,195 | -35.6% |
| Distributable reserves | 133 | €79,124 | €50,929 | -€28,195 | -35.6% |
| Profit (loss) carried forward | 14 | €12,058 | - | -€12,058 | |
| Amounts payable | 17/49 | €11,100 | €144,594 | +€133,493 | +1,203% |
| Amounts payable after more than one year | 17 | - | €126,987 | +€126,987 | |
| Financial debts | 170/4 | - | €126,987 | +€126,987 | |
| Amounts payable within one year | 42/48 | €11,100 | €17,606 | +€6,506 | +58.6% |
| Current portion of amounts payable after more than one year | 42 | - | €8,041 | +€8,041 | |
| Trade debts | 44 | €1,551 | €1,154 | -€397 | -25.6% |
| Suppliers | 440/4 | €1,551 | €1,154 | -€397 | -25.6% |
| Taxes, remuneration and social security | 45 | €9,532 | €7,697 | -€1,834 | -19.2% |
| Taxes | 450/3 | €6,772 | €7,697 | +€926 | +13.7% |
| Remuneration and social security | 454/9 | €2,760 | - | -€2,760 | |
| Other amounts payable | 47/48 | €17 | €714 | +€697 | +4,007% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,541 | €11,833 | +€6,292 | +114% |
| Other operating charges | 640/8 | €651 | €17,457 | +€16,806 | +2,580% |
| Gross operating margin | 9900 | €17,852 | €38,947 | +€21,095 | +118% |
| Operating profit (loss) | 9901 | €11,660 | €9,658 | -€2,002 | -17.2% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €2,333 | €5,967 | +€3,634 | +156% |
| Recurring financial charges | 65 | €2,333 | €5,967 | +€3,634 | +156% |
| Profit (loss) for the period before taxes | 9903 | €9,327 | €3,709 | -€5,618 | -60.2% |
| Income taxes | 67/77 | €3,447 | €2,154 | -€1,293 | -37.5% |
| Profit (loss) for the period | 9904 | €5,880 | €1,555 | -€4,325 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,880 | €1,555 | -€4,325 | -73.6% |
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 28 October 2026 via checked.be.