ACL Consult: 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.
ACL Consult
Largest movements
- Stocks and contracts -€1.4m
down €1.4m (-100.0%), from €1.4m to €0
- Receivables within one year +€665,445
up €665,445 (+136.2%), from €488,742 to €1.2m
of which Other amounts receivable: +€730,973
- Tangible fixed assets -€342,630
down €342,630 (-93.8%), from €365,413 to €22,783
of which Land and buildings: -€352,429
- Cash +€100,769
up €100,769 (+662081.1%), from €15 to €100,784
mainly Stocks and contracts (+€1.4m) and Net result for the year (+€498,069)
- Debts after one year -€806,132
down €806,132 (-100.0%), from €806,132 to €0
- Current portion of long-term debt -€144,672
down €144,672 (-100.0%), from €144,672 to €0
- Other debts -€108,270
down €108,270 (-17.0%), from €638,270 to €530,000
- Tax, wage and social debts +€78,532
up €78,532 (+733.1%), from €10,712 to €89,245
- Profit (loss) carried forward +€48,069
up €48,069 (+11.1%), from €432,692 to €480,760
- Gross operating margin +€618,731
up €618,731 (+551.8%), from €112,130 to €730,861
- Taxes +€169,638
up €169,638 (+1272.0%), from €13,336 to €182,974
- Other operating charges +€28,954
up €28,954 (+777.4%), from €3,725 to €32,679
- Financial charges -€20,903
down €20,903 (-40.1%), from €52,154 to €31,251
- Financial income +€16,349
up €16,349 (+869639.9%), from €2 to €16,351
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 | €2,211,737 | €1,298,074 | -€913,663 | -41.3% |
| Fixed assets | 21/28 | €366,913 | €29,283 | -€337,630 | -92.0% |
| Tangible fixed assets | 22/27 | €365,413 | €22,783 | -€342,630 | -93.8% |
| Land and buildings | 22 | €352,429 | €0 | -€352,429 | -100.0% |
| Plant, machinery and equipment | 23 | €5,662 | €0 | -€5,662 | -100.0% |
| Furniture and vehicles | 24 | €7,323 | €4,949 | -€2,374 | -32.4% |
| Other tangible fixed assets | 26 | - | €17,835 | +€17,835 | |
| Financial fixed assets | 28 | €1,500 | €6,500 | +€5,000 | +333.3% |
| Current assets | 29/58 | €1,844,823 | €1,268,790 | -€576,033 | -31.2% |
| Stocks and contracts in progress | 3 | €1,356,067 | €0 | -€1.4m | -100.0% |
| Stocks | 30/36 | €1,356,067 | €0 | -€1.4m | -100.0% |
| Amounts receivable within one year | 40/41 | €488,742 | €1,154,187 | +€665,445 | +136.2% |
| Trade receivables | 40 | €155,107 | €89,580 | -€65,527 | -42.2% |
| Other amounts receivable | 41 | €333,634 | €1,064,607 | +€730,973 | +219.1% |
| Cash at bank and in hand | 54/58 | €15 | €100,784 | +€100,769 | +662081.1% |
| Deferred charges and accrued income | 490/1 | - | €13,819 | +€13,819 | |
| Total equity and liabilities | 10/49 | €2,211,737 | €1,298,074 | -€913,663 | -41.3% |
| Equity | 10/15 | €453,152 | €501,220 | +€48,069 | +10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €432,692 | €480,760 | +€48,069 | +11.1% |
| Amounts payable | 17/49 | €1,758,585 | €796,853 | -€961,732 | -54.7% |
| Amounts payable after more than one year | 17 | €806,132 | €0 | -€806,132 | -100.0% |
| Financial debts | 170/4 | €806,132 | €0 | -€806,132 | -100.0% |
| Amounts payable within one year | 42/48 | €952,453 | €796,853 | -€155,599 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €144,672 | €0 | -€144,672 | -100.0% |
| Financial debts | 43 | €103 | €0 | -€103 | -100.0% |
| Credit institutions | 430/8 | €103 | €0 | -€103 | -100.0% |
| Trade debts | 44 | €158,696 | €177,608 | +€18,913 | +11.9% |
| Suppliers | 440/4 | €158,696 | €177,608 | +€18,913 | +11.9% |
| Taxes, remuneration and social security | 45 | €10,712 | €89,245 | +€78,532 | +733.1% |
| Taxes | 450/3 | €10,712 | €89,245 | +€78,532 | +733.1% |
| Other amounts payable | 47/48 | €638,270 | €530,000 | -€108,270 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,410 | €2,240 | -€15,170 | -87.1% |
| Other operating charges | 640/8 | €3,725 | €32,679 | +€28,954 | +777.4% |
| Gross operating margin | 9900 | €112,130 | €730,861 | +€618,731 | +551.8% |
| Operating profit (loss) | 9901 | €90,995 | €695,942 | +€604,947 | +664.8% |
| Financial income | 75/76B | €2 | €16,351 | +€16,349 | +869639.9% |
| Recurring financial income | 75 | €2 | €16,351 | +€16,349 | +869639.9% |
| Financial charges | 65/66B | €52,154 | €31,251 | -€20,903 | -40.1% |
| Recurring financial charges | 65 | €52,154 | €31,251 | -€20,903 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €38,842 | €681,043 | +€642,200 | +1653.3% |
| Income taxes | 67/77 | €13,336 | €182,974 | +€169,638 | +1272.0% |
| Profit (loss) for the period | 9904 | €25,506 | €498,069 | +€472,562 | +1852.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,506 | €498,069 | +€472,562 | +1852.7% |
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.