ACN 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.
ACN Consulting
Largest movements
- Tangible fixed assets -€23,330
down €23,330 (-15.3%), from €152,631 to €129,301
of which Land and buildings: -€13,929
- Receivables within one year +€6,667
up €6,667 (+5.2%), from €129,445 to €136,113
of which Other amounts receivable: +€14,026
- Cash -€5,258
down €5,258 (-58.1%), from €9,046 to €3,788
mainly Debts after one year (-€26,461) and Receivables within one year (-€6,667)
- Debts after one year -€26,461
down €26,461 (-23.6%), from €112,108 to €85,648
- Reserves +€13,060
up €13,060 (+10.5%), from €124,960 to €138,020
of which Distributable reserves: +€13,060
- Tax, wage and social debts -€5,530
down €5,530 (-39.7%), from €13,920 to €8,390
- Gross operating margin -€25,826
down €25,826 (-35.9%), from €71,944 to €46,117
- Taxes -€7,566
down €7,566 (-48.2%), from €15,701 to €8,135
- Financial income +€1,754
up €1,754 (+32.0%), from €5,475 to €7,229
- Financial charges -€1,358
down €1,358 (-17.5%), from €7,772 to €6,414
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 | €297,820 | €277,590 | -€20,230 | -6.8% |
| Fixed assets | 21/28 | €152,631 | €129,301 | -€23,330 | -15.3% |
| Tangible fixed assets | 22/27 | €152,631 | €129,301 | -€23,330 | -15.3% |
| Land and buildings | 22 | €139,637 | €125,708 | -€13,929 | -10.0% |
| Furniture and vehicles | 24 | €12,994 | €3,592 | -€9,401 | -72.4% |
| Current assets | 29/58 | €145,190 | €148,289 | +€3,100 | +2.1% |
| Amounts receivable within one year | 40/41 | €129,445 | €136,113 | +€6,667 | +5.2% |
| Trade receivables | 40 | €19,591 | €12,233 | -€7,358 | -37.6% |
| Other amounts receivable | 41 | €109,854 | €123,880 | +€14,026 | +12.8% |
| Cash at bank and in hand | 54/58 | €9,046 | €3,788 | -€5,258 | -58.1% |
| Deferred charges and accrued income | 490/1 | €6,699 | €8,389 | +€1,690 | +25.2% |
| Total equity and liabilities | 10/49 | €297,820 | €277,590 | -€20,230 | -6.8% |
| Equity | 10/15 | €131,327 | €144,396 | +€13,069 | +10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €124,960 | €138,020 | +€13,060 | +10.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €123,100 | €136,160 | +€13,060 | +10.6% |
| Profit (loss) carried forward | 14 | €167 | €176 | +€9 | +5.1% |
| Amounts payable | 17/49 | €166,493 | €133,194 | -€33,299 | -20.0% |
| Amounts payable after more than one year | 17 | €112,108 | €85,648 | -€26,461 | -23.6% |
| Financial debts | 170/4 | €112,108 | €85,648 | -€26,461 | -23.6% |
| Amounts payable within one year | 42/48 | €53,531 | €46,753 | -€6,778 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €32,699 | €31,146 | -€1,553 | -4.7% |
| Trade debts | 44 | €6,112 | €7,217 | +€1,105 | +18.1% |
| Suppliers | 440/4 | €6,112 | €7,217 | +€1,105 | +18.1% |
| Taxes, remuneration and social security | 45 | €13,920 | €8,390 | -€5,530 | -39.7% |
| Taxes | 450/3 | €13,920 | €8,390 | -€5,530 | -39.7% |
| Other amounts payable | 47/48 | €800 | - | -€800 | |
| Accrued charges and deferred income | 492/3 | €854 | €794 | -€60 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,756 | €23,330 | +€575 | +2.5% |
| Other operating charges | 640/8 | €2,920 | €2,398 | -€521 | -17.8% |
| Gross operating margin | 9900 | €71,944 | €46,117 | -€25,826 | -35.9% |
| Operating profit (loss) | 9901 | €46,268 | €20,389 | -€25,880 | -55.9% |
| Financial income | 75/76B | €5,475 | €7,229 | +€1,754 | +32.0% |
| Recurring financial income | 75 | €5,475 | €7,229 | +€1,754 | +32.0% |
| Financial charges | 65/66B | €7,772 | €6,414 | -€1,358 | -17.5% |
| Recurring financial charges | 65 | €7,772 | €6,414 | -€1,358 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €43,971 | €21,204 | -€22,767 | -51.8% |
| Income taxes | 67/77 | €15,701 | €8,135 | -€7,566 | -48.2% |
| Profit (loss) for the period | 9904 | €28,270 | €13,069 | -€15,202 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,270 | €13,069 | -€15,202 | -53.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.