ACOFISK 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.
ACOFISK CONSULT
Largest movements
- Receivables within one year +€13,722
up €13,722 (+25.6%), from €53,705 to €67,427
of which Trade receivables: +€19,222
- Cash -€7,166
down €7,166 (-10.6%), from €67,873 to €60,707
mainly Tax, wage and social debts (-€17,415) and Receivables within one year (-€13,722)
- Tax, wage and social debts -€17,415
down €17,415 (-33.1%), from €52,688 to €35,273
of which Remuneration and social security: -€11,663
- Trade debts +€9,386
up €9,386 (+225%), from €4,163 to €13,549
- Reserves +€6,951
up €6,951 (+48.2%), from €14,421 to €21,372
of which Distributable reserves: +€6,951
- Debts after one year +€4,299
new in 2025: €4,299
- Current portion of long-term debt +€3,302
new in 2025: €3,302
- Staff costs -€9,049
down €9,049 (-6.2%), from €146,981 to €137,932
- Taxes +€8,219
up €8,219 (+164%), from €5,008 to €13,227
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 | €124,849 | €131,372 | +€6,523 | +5.2% |
| Fixed assets | 21/28 | €3,271 | €3,238 | -€33 | -1.0% |
| Tangible fixed assets | 22/27 | €3,254 | €3,221 | -€33 | -1.0% |
| Plant, machinery and equipment | 23 | €756 | €1,671 | +€915 | +121% |
| Other tangible fixed assets | 26 | €2,498 | €1,550 | -€948 | -38.0% |
| Financial fixed assets | 28 | €17 | €17 | = | 0.0% |
| Current assets | 29/58 | €121,578 | €128,134 | +€6,556 | +5.4% |
| Amounts receivable within one year | 40/41 | €53,705 | €67,427 | +€13,722 | +25.6% |
| Trade receivables | 40 | €48,205 | €67,427 | +€19,222 | +39.9% |
| Other amounts receivable | 41 | €5,500 | - | -€5,500 | |
| Cash at bank and in hand | 54/58 | €67,873 | €60,707 | -€7,166 | -10.6% |
| Total equity and liabilities | 10/49 | €124,849 | €131,372 | +€6,523 | +5.2% |
| Equity | 10/15 | €66,987 | €73,938 | +€6,951 | +10.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,421 | €21,372 | +€6,951 | +48.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €12,562 | €19,513 | +€6,951 | +55.3% |
| Profit (loss) carried forward | 14 | €33,974 | €33,974 | = | 0.0% |
| Amounts payable | 17/49 | €57,862 | €57,434 | -€428 | -0.7% |
| Amounts payable after more than one year | 17 | - | €4,299 | +€4,299 | |
| Financial debts | 170/4 | - | €4,299 | +€4,299 | |
| Amounts payable within one year | 42/48 | €57,862 | €53,135 | -€4,727 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,302 | +€3,302 | |
| Trade debts | 44 | €4,163 | €13,549 | +€9,386 | +225% |
| Suppliers | 440/4 | €4,163 | €13,549 | +€9,386 | +225% |
| Taxes, remuneration and social security | 45 | €52,688 | €35,273 | -€17,415 | -33.1% |
| Taxes | 450/3 | €22,117 | €16,365 | -€5,752 | -26.0% |
| Remuneration and social security | 454/9 | €30,571 | €18,908 | -€11,663 | -38.2% |
| Other amounts payable | 47/48 | €1,011 | €1,011 | = | 0.0% |
| Non-recurring operating income | 76A | €8,737 | - | -€8,737 | |
| Remuneration, social security and pensions | 62 | €146,981 | €137,932 | -€9,049 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,439 | €1,913 | -€526 | -21.6% |
| Other operating charges | 640/8 | €3,165 | €2,286 | -€879 | -27.8% |
| Gross operating margin | 9900 | €162,135 | €162,969 | +€834 | +0.5% |
| Operating profit (loss) | 9901 | €9,550 | €20,838 | +€11,288 | +118% |
| Financial charges | 65/66B | €369 | €660 | +€291 | +78.9% |
| Recurring financial charges | 65 | €369 | €660 | +€291 | +78.9% |
| Profit (loss) for the period before taxes | 9903 | €9,181 | €20,178 | +€10,997 | +120% |
| Income taxes | 67/77 | €5,008 | €13,227 | +€8,219 | +164% |
| Profit (loss) for the period | 9904 | €4,173 | €6,951 | +€2,778 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,173 | €6,951 | +€2,778 | +66.6% |
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 16 October 2026 via checked.be.