ACP CONSEIL: 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.
ACP CONSEIL
Largest movements
- Cash +€25,427
up €25,427 (+38.9%), from €65,425 to €90,852
mainly Other debts (+€102,307) and Net result for the year (+€69,988)
- Receivables within one year +€24,677
up €24,677 (+400%), from €6,167 to €30,843
of which Trade receivables: +€21,080
- Tangible fixed assets -€2,242
down €2,242 (-33.8%), from €6,632 to €4,390
- Other debts +€102,307
up €102,307 (+1,055%), from €9,693 to €112,000
- Profit (loss) carried forward -€42,012
down €42,012 (-63.2%), from €66,464 to €24,452
- Tax, wage and social debts -€8,330
down €8,330 (-53.1%), from €15,699 to €7,369
- Trade debts -€3,048
down €3,048 (-57.6%), from €5,290 to €2,242
- Gross operating margin +€49,205
up €49,205 (+111%), from €44,134 to €93,339
- Taxes +€7,541
up €7,541 (+75.4%), from €9,998 to €17,539
- Financial charges +€2,878
up €2,878 (+610%), from €472 to €3,350
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 | €100,146 | €149,063 | +€48,917 | +48.8% |
| Fixed assets | 21/28 | €6,632 | €4,390 | -€2,242 | -33.8% |
| Tangible fixed assets | 22/27 | €6,632 | €4,390 | -€2,242 | -33.8% |
| Furniture and vehicles | 24 | €6,632 | €4,390 | -€2,242 | -33.8% |
| Current assets | 29/58 | €93,514 | €144,673 | +€51,159 | +54.7% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,167 | €30,843 | +€24,677 | +400% |
| Trade receivables | 40 | €6,167 | €27,247 | +€21,080 | +342% |
| Other amounts receivable | 41 | - | €3,597 | +€3,597 | |
| Cash at bank and in hand | 54/58 | €65,425 | €90,852 | +€25,427 | +38.9% |
| Deferred charges and accrued income | 490/1 | €1,922 | €2,978 | +€1,055 | +54.9% |
| Total equity and liabilities | 10/49 | €100,146 | €149,063 | +€48,917 | +48.8% |
| Equity | 10/15 | €69,464 | €27,452 | -€42,012 | -60.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,464 | €24,452 | -€42,012 | -63.2% |
| Amounts payable | 17/49 | €30,682 | €121,611 | +€90,928 | +296% |
| Amounts payable within one year | 42/48 | €30,682 | €121,611 | +€90,928 | +296% |
| Trade debts | 44 | €5,290 | €2,242 | -€3,048 | -57.6% |
| Suppliers | 440/4 | €5,290 | €2,242 | -€3,048 | -57.6% |
| Taxes, remuneration and social security | 45 | €15,699 | €7,369 | -€8,330 | -53.1% |
| Taxes | 450/3 | €15,699 | €7,369 | -€8,330 | -53.1% |
| Other amounts payable | 47/48 | €9,693 | €112,000 | +€102,307 | +1,055% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,212 | €2,849 | +€636 | +28.8% |
| Other operating charges | 640/8 | €241 | €244 | +€4 | +1.5% |
| Gross operating margin | 9900 | €44,134 | €93,339 | +€49,205 | +111% |
| Operating profit (loss) | 9901 | €41,682 | €90,246 | +€48,565 | +117% |
| Financial income | 75/76B | €573 | €631 | +€59 | +10.2% |
| Recurring financial income | 75 | €573 | €631 | +€59 | +10.2% |
| Financial charges | 65/66B | €472 | €3,350 | +€2,878 | +610% |
| Recurring financial charges | 65 | €472 | €3,350 | +€2,878 | +610% |
| Profit (loss) for the period before taxes | 9903 | €41,782 | €87,527 | +€45,745 | +109% |
| Income taxes | 67/77 | €9,998 | €17,539 | +€7,541 | +75.4% |
| Profit (loss) for the period | 9904 | €31,784 | €69,988 | +€38,205 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €31,784 | €69,988 | +€38,205 | +120% |
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 17 October 2026 via checked.be.