ACK CONSULTING: what changed
ACK CONSULTING
Largest movements
- Cash -€62,071
no longer reported in 2025 (was €62,071)
mainly Current investments (-€51,552) and Receivables within one year (-€20,000)
- Current investments +€51,552
up €51,552 (+348%), from €14,803 to €66,355
- Receivables within one year +€20,000
new in 2025: €20,000
- Financial fixed assets +€14,803
new in 2025: €14,803
- Stocks and contracts +€8,405
up €8,405 (+8.8%), from €95,951 to €104,357
- Profit (loss) carried forward +€31,317
up €31,317 (+120%), from €26,057 to €57,373
- Current portion of long-term debt -€14,263
down €14,263 (-67.3%), from €21,184 to €6,921
- Trade debts +€14,098
up €14,098 (+39.1%), from €36,057 to €50,155
- Debts after one year -€6,921
down €6,921 (-7.9%), from €87,769 to €80,849
- Tax, wage and social debts +€4,340
up €4,340 (+29.0%), from €14,981 to €19,322
- Gross operating margin +€13,257
up €13,257 (+32.6%), from €40,632 to €53,889
- Other operating charges -€11,002
down €11,002 (-90.9%), from €12,104 to €1,102
- Taxes +€3,771
up €3,771 (+72.6%), from €5,195 to €8,966
- Financial charges -€996
down €996 (-13.8%), from €7,226 to €6,230
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,039 | €218,405 | +€27,366 | +14.3% |
| Fixed assets | 21/28 | €18,214 | €26,734 | +€8,519 | +46.8% |
| Tangible fixed assets | 22/27 | €18,214 | €11,931 | -€6,283 | -34.5% |
| Plant, machinery and equipment | 23 | €1,031 | €683 | -€347 | -33.7% |
| Furniture and vehicles | 24 | €17,184 | €11,248 | -€5,936 | -34.5% |
| Financial fixed assets | 28 | - | €14,803 | +€14,803 | |
| Current assets | 29/58 | €172,825 | €191,671 | +€18,847 | +10.9% |
| Stocks and contracts in progress | 3 | €95,951 | €104,357 | +€8,405 | +8.8% |
| Stocks | 30/36 | €95,951 | €104,357 | +€8,405 | +8.8% |
| Amounts receivable within one year | 40/41 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 41 | - | €20,000 | +€20,000 | |
| Current investments | 50/53 | €14,803 | €66,355 | +€51,552 | +348% |
| Cash at bank and in hand | 54/58 | €62,071 | - | -€62,071 | |
| Deferred charges and accrued income | 490/1 | - | €960 | +€960 | |
| Total equity and liabilities | 10/49 | €191,039 | €218,405 | +€27,366 | +14.3% |
| Equity | 10/15 | €27,557 | €58,873 | +€31,317 | +114% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,057 | €57,373 | +€31,317 | +120% |
| Amounts payable | 17/49 | €163,482 | €159,532 | -€3,951 | -2.4% |
| Amounts payable after more than one year | 17 | €87,769 | €80,849 | -€6,921 | -7.9% |
| Financial debts | 170/4 | €87,769 | €80,849 | -€6,921 | -7.9% |
| Amounts payable within one year | 42/48 | €75,713 | €78,683 | +€2,970 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €21,184 | €6,921 | -€14,263 | -67.3% |
| Trade debts | 44 | €36,057 | €50,155 | +€14,098 | +39.1% |
| Suppliers | 440/4 | €36,057 | €50,155 | +€14,098 | +39.1% |
| Taxes, remuneration and social security | 45 | €14,981 | €19,322 | +€4,340 | +29.0% |
| Taxes | 450/3 | €14,981 | €19,322 | +€4,340 | +29.0% |
| Other amounts payable | 47/48 | €3,491 | €2,286 | -€1,205 | -34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,947 | €6,283 | +€336 | +5.6% |
| Other operating charges | 640/8 | €12,104 | €1,102 | -€11,002 | -90.9% |
| Gross operating margin | 9900 | €40,632 | €53,889 | +€13,257 | +32.6% |
| Operating profit (loss) | 9901 | €22,580 | €46,503 | +€23,923 | +106% |
| Financial income | 75/76B | €100 | €9 | -€91 | -91.0% |
| Recurring financial income | 75 | €100 | €9 | -€91 | -91.0% |
| Financial charges | 65/66B | €7,226 | €6,230 | -€996 | -13.8% |
| Recurring financial charges | 65 | €7,226 | €6,230 | -€996 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €15,455 | €40,282 | +€24,828 | +161% |
| Income taxes | 67/77 | €5,195 | €8,966 | +€3,771 | +72.6% |
| Profit (loss) for the period | 9904 | €10,260 | €31,317 | +€21,057 | +205% |
| Profit (loss) for the period to be appropriated | 9905 | €10,260 | €31,317 | +€21,057 | +205% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.