ACOR Consult: what changed
Two fiscal 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.
ACOR Consult
Largest movements
- Current investments +€38,101
up €38,101 (+39.5%), from €96,474 to €134,574
- Receivables within one year +€19,482
up €19,482 (+157.7%), from €12,352 to €31,834
of which Trade receivables: +€21,099
- Cash +€8,208
up €8,208 (+23.9%), from €34,279 to €42,487
mainly Net result for the year (+€60,491) and Tax, wage and social debts (+€5,123)
- Reserves +€59,658
up €59,658 (+41.3%), from €144,366 to €204,024
- Tax, wage and social debts +€5,123
up €5,123 (+74.9%), from €6,841 to €11,963
- Gross operating margin +€30,642
up €30,642 (+53.3%), from €57,438 to €88,080
- Taxes +€8,703
up €8,703 (+59.5%), from €14,638 to €23,340
- Financial income +€945
up €945 (+113.4%), from €834 to €1,778
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 | €158,837 | €223,844 | +€65,007 | +40.9% |
| Fixed assets | 21/28 | €13,458 | €12,581 | -€877 | -6.5% |
| Tangible fixed assets | 22/27 | €13,458 | €12,581 | -€877 | -6.5% |
| Plant, machinery and equipment | 23 | €2,163 | €1,869 | -€294 | -13.6% |
| Furniture and vehicles | 24 | €8,968 | €9,425 | +€457 | +5.1% |
| Other tangible fixed assets | 26 | €2,328 | €1,288 | -€1,040 | -44.7% |
| Current assets | 29/58 | €145,379 | €211,263 | +€65,884 | +45.3% |
| Amounts receivable within one year | 40/41 | €12,352 | €31,834 | +€19,482 | +157.7% |
| Trade receivables | 40 | €8,742 | €29,842 | +€21,099 | +241.3% |
| Other amounts receivable | 41 | €3,610 | €1,993 | -€1,618 | -44.8% |
| Current investments | 50/53 | €96,474 | €134,574 | +€38,101 | +39.5% |
| Cash at bank and in hand | 54/58 | €34,279 | €42,487 | +€8,208 | +23.9% |
| Deferred charges and accrued income | 490/1 | €2,274 | €2,367 | +€93 | +4.1% |
| Total equity and liabilities | 10/49 | €158,837 | €223,844 | +€65,007 | +40.9% |
| Equity | 10/15 | €149,366 | €209,024 | +€59,658 | +39.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €144,366 | €204,024 | +€59,658 | +41.3% |
| Distributable reserves | 133 | €144,366 | €204,024 | +€59,658 | +41.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,471 | €14,820 | +€5,349 | +56.5% |
| Amounts payable within one year | 42/48 | €9,322 | €14,646 | +€5,325 | +57.1% |
| Financial debts | 43 | €129 | €23 | -€106 | -81.9% |
| Credit institutions | 430/8 | €129 | €23 | -€106 | -81.9% |
| Trade debts | 44 | €1,463 | €1,571 | +€109 | +7.4% |
| Suppliers | 440/4 | €1,463 | €1,571 | +€109 | +7.4% |
| Taxes, remuneration and social security | 45 | €6,841 | €11,963 | +€5,123 | +74.9% |
| Taxes | 450/3 | €6,841 | €11,963 | +€5,123 | +74.9% |
| Other amounts payable | 47/48 | €889 | €1,088 | +€199 | +22.4% |
| Accrued charges and deferred income | 492/3 | €150 | €174 | +€24 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,582 | €4,459 | -€124 | -2.7% |
| Other operating charges | 640/8 | €291 | €815 | +€525 | +180.6% |
| Gross operating margin | 9900 | €57,438 | €88,080 | +€30,642 | +53.3% |
| Operating profit (loss) | 9901 | €52,565 | €82,806 | +€30,241 | +57.5% |
| Financial income | 75/76B | €834 | €1,778 | +€945 | +113.4% |
| Recurring financial income | 75 | €834 | €1,778 | +€945 | +113.4% |
| Financial charges | 65/66B | €912 | €753 | -€158 | -17.4% |
| Recurring financial charges | 65 | €912 | €753 | -€158 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €52,487 | €83,832 | +€31,344 | +59.7% |
| Income taxes | 67/77 | €14,638 | €23,340 | +€8,703 | +59.5% |
| Profit (loss) for the period | 9904 | €37,850 | €60,491 | +€22,642 | +59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,850 | €60,491 | +€22,642 | +59.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.