ACMJB 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.
ACMJB Consult
Largest movements
- Receivables within one year -€18,100
no longer reported in 2025 (was €18,100)
- Cash -€7,978
down €7,978 (-56.2%), from €14,194 to €6,216
mainly Contributions, distributions and other (-€18,500) and Trade debts (-€4,908)
- Contributions -€14,800
down €14,800 (-74.0%), from €20,000 to €5,200
- Profit (loss) carried forward -€6,280
down €6,280 (-87.2%), from €7,204 to €924
- Trade debts -€4,908
down €4,908 (-98.2%), from €5,000 to €92
- Gross operating margin -€2,950
down €2,950, from €953 to -€1,997
- Financial charges +€158
up €158 (+718%), from €22 to €180
- Taxes -€95
down €95 (-97.2%), from €98 to €3
- Other operating charges -€68
down €68 (-14.5%), from €467 to €400
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 | €32,294 | €6,216 | -€26,078 | -80.8% |
| Current assets | 29/58 | €32,294 | €6,216 | -€26,078 | -80.8% |
| Amounts receivable within one year | 40/41 | €18,100 | - | -€18,100 | |
| Trade receivables | 40 | €18,100 | - | -€18,100 | |
| Cash at bank and in hand | 54/58 | €14,194 | €6,216 | -€7,978 | -56.2% |
| Total equity and liabilities | 10/49 | €32,294 | €6,216 | -€26,078 | -80.8% |
| Equity | 10/15 | €27,204 | €6,124 | -€21,080 | -77.5% |
| Contributions | 10/11 | €20,000 | €5,200 | -€14,800 | -74.0% |
| Profit (loss) carried forward | 14 | €7,204 | €924 | -€6,280 | -87.2% |
| Amounts payable | 17/49 | €5,090 | €92 | -€4,998 | -98.2% |
| Amounts payable within one year | 42/48 | €5,090 | €92 | -€4,998 | -98.2% |
| Trade debts | 44 | €5,000 | €92 | -€4,908 | -98.2% |
| Suppliers | 440/4 | €5,000 | €92 | -€4,908 | -98.2% |
| Taxes, remuneration and social security | 45 | €90 | - | -€90 | |
| Taxes | 450/3 | €90 | - | -€90 | |
| Other operating charges | 640/8 | €467 | €400 | -€68 | -14.5% |
| Gross operating margin | 9900 | €953 | -€1,997 | -€2,950 | |
| Operating profit (loss) | 9901 | €486 | -€2,397 | -€2,883 | |
| Financial charges | 65/66B | €22 | €180 | +€158 | +718% |
| Recurring financial charges | 65 | €22 | €180 | +€158 | +718% |
| Profit (loss) for the period before taxes | 9903 | €464 | -€2,577 | -€3,041 | |
| Income taxes | 67/77 | €98 | €3 | -€95 | -97.2% |
| Profit (loss) for the period | 9904 | €366 | -€2,580 | -€2,946 | |
| Profit (loss) for the period to be appropriated | 9905 | €366 | -€2,580 | -€2,946 |
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 13 October 2026 via checked.be.