ACM 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.
ACM Consulting
Largest movements
- Receivables within one year +€120,332
up €120,332 (+24,383%), from €494 to €120,825
of which Other amounts receivable: +€96,132
- Cash -€30,232
no longer reported in 2025 (was €30,232)
mainly Receivables within one year (-€120,332) and Other debts (-€3,652)
- Tangible fixed assets -€1,516
no longer reported in 2025 (was €1,516)
- Trade debts +€71,912
up €71,912 (+795%), from €9,048 to €80,960
- Tax, wage and social debts +€19,596
up €19,596 (+4,676%), from €419 to €20,015
- Other debts -€3,652
no longer reported in 2025 (was €3,652)
- Gross operating margin +€1,878
up €1,878 (+566%), from €332 to €2,210
- Depreciation -€715
no longer reported in 2025 (was €715)
- Financial charges +€295
up €295 (+59.9%), from €492 to €787
of which Non-recurring financial charges: +€636
- Taxes +€277
up €277 (+66.1%), from €419 to €696
- Other operating charges -€75
no longer reported in 2025 (was €75)
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 | €32,242 | €120,825 | +€88,584 | +275% |
| Fixed assets | 21/28 | €1,516 | - | -€1,516 | |
| Tangible fixed assets | 22/27 | €1,516 | - | -€1,516 | |
| Furniture and vehicles | 24 | €1,516 | - | -€1,516 | |
| Current assets | 29/58 | €30,725 | €120,825 | +€90,100 | +293% |
| Amounts receivable within one year | 40/41 | €494 | €120,825 | +€120,332 | +24,383% |
| Trade receivables | 40 | - | €24,200 | +€24,200 | |
| Other amounts receivable | 41 | €494 | €96,625 | +€96,132 | +19,480% |
| Cash at bank and in hand | 54/58 | €30,232 | - | -€30,232 | |
| Total equity and liabilities | 10/49 | €32,242 | €120,825 | +€88,584 | +275% |
| Equity | 10/15 | €19,123 | €19,850 | +€727 | +3.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,123 | €16,850 | +€727 | +4.5% |
| Amounts payable | 17/49 | €13,119 | €100,975 | +€87,857 | +670% |
| Amounts payable within one year | 42/48 | €13,119 | €100,975 | +€87,857 | +670% |
| Trade debts | 44 | €9,048 | €80,960 | +€71,912 | +795% |
| Suppliers | 440/4 | €9,048 | €80,960 | +€71,912 | +795% |
| Taxes, remuneration and social security | 45 | €419 | €20,015 | +€19,596 | +4,676% |
| Taxes | 450/3 | €419 | €20,015 | +€19,596 | +4,676% |
| Other amounts payable | 47/48 | €3,652 | - | -€3,652 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €715 | - | -€715 | |
| Other operating charges | 640/8 | €75 | - | -€75 | |
| Gross operating margin | 9900 | €332 | €2,210 | +€1,878 | +566% |
| Operating profit (loss) | 9901 | -€458 | €2,210 | +€2,668 | |
| Financial charges | 65/66B | €492 | €787 | +€295 | +59.9% |
| Recurring financial charges | 65 | €492 | €151 | -€341 | -69.4% |
| Non-recurring financial charges | 66B | - | €636 | +€636 | |
| Profit (loss) for the period before taxes | 9903 | -€950 | €1,423 | +€2,373 | |
| Income taxes | 67/77 | €419 | €696 | +€277 | +66.1% |
| Profit (loss) for the period | 9904 | -€1,369 | €727 | +€2,096 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,369 | €727 | +€2,096 |
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 22 October 2026 via checked.be.