ACN CONSULT & ADVICE: 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.
ACN CONSULT & ADVICE
Largest movements
- Cash -€8,531
down €8,531 (-83.3%), from €10,247 to €1,716
mainly Net result for the year (-€7,422) and Receivables within one year (-€4,847)
- Receivables within one year +€4,847
up €4,847 (+429%), from €1,130 to €5,976
of which Trade receivables: +€4,214
- Tangible fixed assets -€436
no longer reported in 2025 (was €436)
- Profit (loss) carried forward -€7,422
down €7,422, from €2,259 to -€5,162
- Trade debts +€3,673
up €3,673 (+158%), from €2,318 to €5,991
- Short-term financial debts +€705
new in 2025: €705
- Other debts -€696
no longer reported in 2025 (was €696)
- Tax, wage and social debts -€380
down €380 (-6.9%), from €5,539 to €5,159
of which Taxes: -€3,380
- Gross operating margin -€14,585
down €14,585 (-28.0%), from €52,073 to €37,487
- Staff costs -€7,359
down €7,359 (-14.4%), from €50,989 to €43,631
- Financial charges -€710
down €710 (-60.9%), from €1,166 to €456
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 | €11,812 | €7,693 | -€4,120 | -34.9% |
| Fixed assets | 21/28 | €436 | - | -€436 | |
| Tangible fixed assets | 22/27 | €436 | - | -€436 | |
| Furniture and vehicles | 24 | €436 | - | -€436 | |
| Current assets | 29/58 | €11,377 | €7,693 | -€3,684 | -32.4% |
| Amounts receivable within one year | 40/41 | €1,130 | €5,976 | +€4,847 | +429% |
| Trade receivables | 40 | €1,130 | €5,344 | +€4,214 | +373% |
| Other amounts receivable | 41 | - | €633 | +€633 | |
| Cash at bank and in hand | 54/58 | €10,247 | €1,716 | -€8,531 | -83.3% |
| Total equity and liabilities | 10/49 | €11,812 | €7,693 | -€4,120 | -34.9% |
| Equity | 10/15 | €3,259 | -€4,162 | -€7,422 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,259 | -€5,162 | -€7,422 | |
| Amounts payable | 17/49 | €8,553 | €11,855 | +€3,302 | +38.6% |
| Amounts payable within one year | 42/48 | €8,553 | €11,855 | +€3,302 | +38.6% |
| Financial debts | 43 | - | €705 | +€705 | |
| Credit institutions | 430/8 | - | €705 | +€705 | |
| Trade debts | 44 | €2,318 | €5,991 | +€3,673 | +158% |
| Suppliers | 440/4 | €2,318 | €5,991 | +€3,673 | +158% |
| Taxes, remuneration and social security | 45 | €5,539 | €5,159 | -€380 | -6.9% |
| Taxes | 450/3 | €5,539 | €2,159 | -€3,380 | -61.0% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €696 | - | -€696 | |
| Remuneration, social security and pensions | 62 | €50,989 | €43,631 | -€7,359 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €574 | €436 | -€138 | -24.1% |
| Other operating charges | 640/8 | €408 | €387 | -€21 | -5.2% |
| Gross operating margin | 9900 | €52,073 | €37,487 | -€14,585 | -28.0% |
| Operating profit (loss) | 9901 | €101 | -€6,966 | -€7,067 | |
| Financial charges | 65/66B | €1,166 | €456 | -€710 | -60.9% |
| Recurring financial charges | 65 | €1,166 | €456 | -€710 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,064 | -€7,422 | -€6,358 | -597% |
| Income taxes | 67/77 | €50 | - | -€50 | |
| Profit (loss) for the period | 9904 | -€1,114 | -€7,422 | -€6,308 | -566% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,114 | -€7,422 | -€6,308 | -566% |
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 19 October 2026 via checked.be.