ACM CONSULT: 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.
ACM CONSULT
Largest movements
- Cash -€1,871
down €1,871 (-68.6%), from €2,726 to €855
mainly Net result for the year (-€7,636) and Other debts (-€246)
- Receivables within one year -€294
down €294 (-21.9%), from €1,338 to €1,045
of which Trade receivables: -€1,338
- Profit (loss) carried forward -€7,636
down €7,636 (-7.3%), from -€104,062 to -€111,698
- Tax, wage and social debts +€4,971
up €4,971 (+129%), from €3,848 to €8,819
- Accrued charges and deferred income +€775
up €775, from €0 to €775
- Other debts -€246
down €246 (-0.3%), from €97,801 to €97,555
- Taxes +€4,752
up €4,752 (+2,071%), from €229 to €4,981
- Gross operating margin -€2,751
down €2,751, from €963 to -€1,788
- Other operating charges +€675
up €675 (+701%), from €96 to €772
- Financial income -€171
no longer reported in 2025 (was €171)
- Financial charges -€70
down €70 (-42.5%), from €165 to €95
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 | €4,064 | €1,899 | -€2,165 | -53.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €4,064 | €1,899 | -€2,165 | -53.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,338 | €1,045 | -€294 | -21.9% |
| Trade receivables | 40 | €1,338 | €0 | -€1,338 | -100% |
| Other amounts receivable | 41 | €0 | €1,045 | +€1,045 | |
| Cash at bank and in hand | 54/58 | €2,726 | €855 | -€1,871 | -68.6% |
| Total equity and liabilities | 10/49 | €4,064 | €1,899 | -€2,165 | -53.3% |
| Equity | 10/15 | -€97,862 | -€105,498 | -€7,636 | -7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,062 | -€111,698 | -€7,636 | -7.3% |
| Amounts payable | 17/49 | €101,927 | €107,397 | +€5,471 | +5.4% |
| Amounts payable within one year | 42/48 | €101,927 | €106,623 | +€4,696 | +4.6% |
| Trade debts | 44 | €277 | €248 | -€29 | -10.5% |
| Suppliers | 440/4 | €277 | €248 | -€29 | -10.5% |
| Taxes, remuneration and social security | 45 | €3,848 | €8,819 | +€4,971 | +129% |
| Taxes | 450/3 | €3,848 | €8,819 | +€4,971 | +129% |
| Other amounts payable | 47/48 | €97,801 | €97,555 | -€246 | -0.3% |
| Accrued charges and deferred income | 492/3 | €0 | €775 | +€775 | |
| Other operating charges | 640/8 | €96 | €772 | +€675 | +701% |
| Gross operating margin | 9900 | €963 | -€1,788 | -€2,751 | |
| Operating profit (loss) | 9901 | €867 | -€2,560 | -€3,427 | |
| Financial income | 75/76B | €171 | - | -€171 | |
| Recurring financial income | 75 | €171 | - | -€171 | |
| Financial charges | 65/66B | €165 | €95 | -€70 | -42.5% |
| Recurring financial charges | 65 | €165 | €95 | -€70 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €872 | -€2,655 | -€3,527 | |
| Income taxes | 67/77 | €229 | €4,981 | +€4,752 | +2,071% |
| Profit (loss) for the period | 9904 | €643 | -€7,636 | -€8,279 | |
| Profit (loss) for the period to be appropriated | 9905 | €643 | -€7,636 | -€8,279 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.