ACJ 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.
ACJ Consulting
Largest movements
- Cash +€15,995
up €15,995 (+227%), from €7,034 to €23,029
mainly Net result for the year (+€12,958) and Tax, wage and social debts (+€1,570)
- Tangible fixed assets -€1,114
down €1,114 (-13.1%), from €8,498 to €7,384
of which Land and buildings: -€600
- Receivables within one year -€535
down €535 (-5.2%), from €10,253 to €9,718
- Profit (loss) carried forward +€12,958
up €12,958 (+94.2%), from €13,751 to €26,709
- Tax, wage and social debts +€1,570
up €1,570 (+17.2%), from €9,111 to €10,681
- Depreciation +€1,043
up €1,043 (+1,476%), from €71 to €1,114
- Gross operating margin -€507
down €507 (-1.8%), from €27,448 to €26,941
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 | €25,785 | €40,130 | +€14,346 | +55.6% |
| Fixed assets | 21/28 | €8,498 | €7,384 | -€1,114 | -13.1% |
| Tangible fixed assets | 22/27 | €8,498 | €7,384 | -€1,114 | -13.1% |
| Land and buildings | 22 | €5,997 | €5,397 | -€600 | -10.0% |
| Furniture and vehicles | 24 | €2,501 | €1,987 | -€514 | -20.5% |
| Current assets | 29/58 | €17,287 | €32,746 | +€15,459 | +89.4% |
| Amounts receivable within one year | 40/41 | €10,253 | €9,718 | -€535 | -5.2% |
| Trade receivables | 40 | €10,253 | €9,718 | -€535 | -5.2% |
| Cash at bank and in hand | 54/58 | €7,034 | €23,029 | +€15,995 | +227% |
| Total equity and liabilities | 10/49 | €25,785 | €40,130 | +€14,346 | +55.6% |
| Equity | 10/15 | €14,751 | €27,709 | +€12,958 | +87.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,751 | €26,709 | +€12,958 | +94.2% |
| Amounts payable | 17/49 | €11,034 | €12,422 | +€1,388 | +12.6% |
| Amounts payable within one year | 42/48 | €11,034 | €12,422 | +€1,388 | +12.6% |
| Trade debts | 44 | €982 | €659 | -€323 | -32.9% |
| Suppliers | 440/4 | €982 | €659 | -€323 | -32.9% |
| Taxes, remuneration and social security | 45 | €9,111 | €10,681 | +€1,570 | +17.2% |
| Taxes | 450/3 | €9,111 | €10,681 | +€1,570 | +17.2% |
| Other amounts payable | 47/48 | €941 | €1,082 | +€141 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €1,114 | +€1,043 | +1,476% |
| Other operating charges | 640/8 | €107 | €102 | -€5 | -4.8% |
| Non-recurring operating charges | 66A | - | €6,849 | +€6,849 | |
| Gross operating margin | 9900 | €27,448 | €26,941 | -€507 | -1.8% |
| Operating profit (loss) | 9901 | €27,270 | €18,876 | -€8,394 | -30.8% |
| Financial income | 75/76B | €2 | €27 | +€25 | +1,084% |
| Recurring financial income | 75 | €2 | €27 | +€25 | +1,084% |
| Financial charges | 65/66B | €1,562 | €1,397 | -€165 | -10.6% |
| Recurring financial charges | 65 | €1,562 | €1,397 | -€165 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €25,710 | €17,506 | -€8,204 | -31.9% |
| Income taxes | 67/77 | €4,300 | €4,548 | +€248 | +5.8% |
| Profit (loss) for the period | 9904 | €21,410 | €12,958 | -€8,452 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,410 | €12,958 | -€8,452 | -39.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.