ACMP 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.
ACMP Consulting
Largest movements
- Cash +€9,046
up €9,046 (+28.0%), from €32,341 to €41,388
mainly Provisions (+€86,374) and Tax, wage and social debts (+€4,238)
- Receivables within one year +€6,931
up €6,931 (+20.7%), from €33,509 to €40,440
of which Other amounts receivable: +€3,965
- Tangible fixed assets -€894
down €894 (-16.4%), from €5,459 to €4,565
- Provisions +€86,374
new in 2025: €86,374
- Profit (loss) carried forward -€76,234
down €76,234, from €58,258 to -€17,976
- Tax, wage and social debts +€4,238
up €4,238 (+47.3%), from €8,956 to €13,194
- Other debts +€3,999
up €3,999 (+9356.7%), from €43 to €4,042
- Trade debts -€2,979
down €2,979 (-78.2%), from €3,812 to €832
- Provisions +€86,374
new in 2025: €86,374
- Gross operating margin -€18,254
down €18,254 (-43.9%), from €41,611 to €23,357
- Taxes -€4,354
down €4,354 (-41.9%), from €10,389 to €6,035
- Financial charges +€3,029
up €3,029 (+124.9%), from €2,425 to €5,454
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 | €72,068 | €87,466 | +€15,398 | +21.4% |
| Fixed assets | 21/28 | €5,859 | €4,965 | -€894 | -15.3% |
| Tangible fixed assets | 22/27 | €5,459 | €4,565 | -€894 | -16.4% |
| Furniture and vehicles | 24 | €5,459 | €4,565 | -€894 | -16.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €66,209 | €82,501 | +€16,292 | +24.6% |
| Amounts receivable within one year | 40/41 | €33,509 | €40,440 | +€6,931 | +20.7% |
| Trade receivables | 40 | €33,509 | €36,475 | +€2,966 | +8.9% |
| Other amounts receivable | 41 | €0 | €3,965 | +€3,965 | |
| Cash at bank and in hand | 54/58 | €32,341 | €41,388 | +€9,046 | +28.0% |
| Deferred charges and accrued income | 490/1 | €359 | €674 | +€315 | +87.6% |
| Total equity and liabilities | 10/49 | €72,068 | €87,466 | +€15,398 | +21.4% |
| Equity | 10/15 | €59,258 | -€16,976 | -€76,234 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,258 | -€17,976 | -€76,234 | |
| Provisions and deferred taxes | 16 | - | €86,374 | +€86,374 | |
| Provisions for liabilities and charges | 160/5 | - | €86,374 | +€86,374 | |
| Other liabilities and charges | 164/5 | - | €86,374 | +€86,374 | |
| Amounts payable | 17/49 | €12,810 | €18,068 | +€5,258 | +41.0% |
| Amounts payable within one year | 42/48 | €12,810 | €18,068 | +€5,258 | +41.0% |
| Trade debts | 44 | €3,812 | €832 | -€2,979 | -78.2% |
| Suppliers | 440/4 | €3,812 | €832 | -€2,979 | -78.2% |
| Taxes, remuneration and social security | 45 | €8,956 | €13,194 | +€4,238 | +47.3% |
| Taxes | 450/3 | €8,956 | €13,194 | +€4,238 | +47.3% |
| Other amounts payable | 47/48 | €43 | €4,042 | +€3,999 | +9356.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €547 | €894 | +€347 | +63.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €86,374 | +€86,374 | |
| Other operating charges | 640/8 | €844 | €835 | -€9 | -1.1% |
| Gross operating margin | 9900 | €41,611 | €23,357 | -€18,254 | -43.9% |
| Operating profit (loss) | 9901 | €40,221 | -€64,745 | -€104,966 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.2% |
| Financial charges | 65/66B | €2,425 | €5,454 | +€3,029 | +124.9% |
| Recurring financial charges | 65 | €2,425 | €5,454 | +€3,029 | +124.9% |
| Profit (loss) for the period before taxes | 9903 | €37,796 | -€70,199 | -€107,995 | |
| Income taxes | 67/77 | €10,389 | €6,035 | -€4,354 | -41.9% |
| Profit (loss) for the period | 9904 | €27,407 | -€76,234 | -€103,641 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,407 | -€76,234 | -€103,641 |
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 11 October 2026 via checked.be.