ACONSILIO: 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.
ACONSILIO
Largest movements
- Receivables within one year -€27,383
no longer reported in 2025 (was €27,383)
of which Trade receivables: -€27,301
- Cash +€26,113
up €26,113 (+55.5%), from €47,032 to €73,145
mainly Net result for the year (+€54,894) and Receivables within one year (+€27,383)
- Tangible fixed assets +€6,179
up €6,179 (+102.2%), from €6,047 to €12,226
of which Furniture and vehicles: +€6,544
- Tax, wage and social debts +€1,887
up €1,887 (+19.7%), from €9,599 to €11,486
- Trade debts +€1,593
up €1,593 (+206.0%), from €773 to €2,366
- Profit (loss) carried forward +€894
up €894 (+1292.2%), from €69 to €963
- Gross operating margin +€4,837
up €4,837 (+7.0%), from €69,316 to €74,153
- Depreciation +€1,754
up €1,754 (+156.5%), from €1,120 to €2,874
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 | €83,218 | €87,790 | +€4,572 | +5.5% |
| Fixed assets | 21/28 | €6,197 | €12,376 | +€6,179 | +99.7% |
| Tangible fixed assets | 22/27 | €6,047 | €12,226 | +€6,179 | +102.2% |
| Furniture and vehicles | 24 | €3,815 | €10,358 | +€6,544 | +171.5% |
| Other tangible fixed assets | 26 | €2,232 | €1,868 | -€364 | -16.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €77,021 | €75,414 | -€1,607 | -2.1% |
| Amounts receivable within one year | 40/41 | €27,383 | - | -€27,383 | |
| Trade receivables | 40 | €27,301 | - | -€27,301 | |
| Other amounts receivable | 41 | €82 | - | -€82 | |
| Cash at bank and in hand | 54/58 | €47,032 | €73,145 | +€26,113 | +55.5% |
| Deferred charges and accrued income | 490/1 | €2,606 | €2,269 | -€337 | -12.9% |
| Total equity and liabilities | 10/49 | €83,218 | €87,790 | +€4,572 | +5.5% |
| Equity | 10/15 | €18,669 | €19,563 | +€894 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69 | €963 | +€894 | +1292.2% |
| Amounts payable | 17/49 | €64,549 | €68,227 | +€3,678 | +5.7% |
| Amounts payable within one year | 42/48 | €64,496 | €68,203 | +€3,708 | +5.7% |
| Trade debts | 44 | €773 | €2,366 | +€1,593 | +206.0% |
| Suppliers | 440/4 | €773 | €2,366 | +€1,593 | +206.0% |
| Taxes, remuneration and social security | 45 | €9,599 | €11,486 | +€1,887 | +19.7% |
| Taxes | 450/3 | €9,599 | €11,486 | +€1,887 | +19.7% |
| Other amounts payable | 47/48 | €54,124 | €54,352 | +€228 | +0.4% |
| Accrued charges and deferred income | 492/3 | €53 | €24 | -€29 | -55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,120 | €2,874 | +€1,754 | +156.5% |
| Other operating charges | 640/8 | €636 | €656 | +€20 | +3.2% |
| Gross operating margin | 9900 | €69,316 | €74,153 | +€4,837 | +7.0% |
| Operating profit (loss) | 9901 | €67,560 | €70,623 | +€3,063 | +4.5% |
| Financial income | 75/76B | €342 | - | -€342 | |
| Recurring financial income | 75 | €342 | - | -€342 | |
| Financial charges | 65/66B | €231 | €123 | -€108 | -46.7% |
| Recurring financial charges | 65 | €231 | €123 | -€108 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €67,671 | €70,500 | +€2,829 | +4.2% |
| Income taxes | 67/77 | €15,191 | €15,606 | +€415 | +2.7% |
| Profit (loss) for the period | 9904 | €52,480 | €54,894 | +€2,413 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,480 | €54,894 | +€2,413 | +4.6% |
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 11 October 2026 via checked.be.