ACS 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.
ACS Consulting
Largest movements
- Financial fixed assets +€823,000
up €823,000 (+552%), from €149,077 to €972,077
- Cash -€307,422
down €307,422 (-89.4%), from €343,919 to €36,497
mainly Investment in fixed assets (net) (-€823,000) and Trade debts (-€25,866)
- Current investments -€243,925
down €243,925 (-47.8%), from €510,823 to €266,898
- Tangible fixed assets -€26,879
down €26,879 (-33.3%), from €80,605 to €53,726
of which Furniture and vehicles: -€23,808
- Other debts +€280,866
up €280,866 (+78.5%), from €358,006 to €638,872
- Trade debts -€25,866
down €25,866 (-96.7%), from €26,758 to €892
- Reserves +€23,764
up €23,764 (+3.1%), from €760,393 to €784,158
- Gross operating margin -€53,635
down €53,635 (-61.5%), from €87,147 to €33,512
- Financial charges -€25,736
down €25,736 (-87.0%), from €29,578 to €3,842
- Financial income +€4,975
up €4,975 (+14.0%), from €35,475 to €40,450
- Taxes -€2,106
down €2,106 (-11.1%), from €19,050 to €16,944
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 | €1,558,616 | €1,815,970 | +€257,354 | +16.5% |
| Fixed assets | 21/28 | €229,682 | €1,025,803 | +€796,121 | +347% |
| Tangible fixed assets | 22/27 | €80,605 | €53,726 | -€26,879 | -33.3% |
| Plant, machinery and equipment | 23 | €9,106 | €6,036 | -€3,071 | -33.7% |
| Furniture and vehicles | 24 | €71,499 | €47,691 | -€23,808 | -33.3% |
| Financial fixed assets | 28 | €149,077 | €972,077 | +€823,000 | +552% |
| Current assets | 29/58 | €1,328,933 | €790,167 | -€538,766 | -40.5% |
| Amounts receivable within one year | 40/41 | €474,191 | €486,772 | +€12,581 | +2.7% |
| Trade receivables | 40 | €29,476 | - | -€29,476 | |
| Other amounts receivable | 41 | €444,716 | €486,772 | +€42,056 | +9.5% |
| Current investments | 50/53 | €510,823 | €266,898 | -€243,925 | -47.8% |
| Cash at bank and in hand | 54/58 | €343,919 | €36,497 | -€307,422 | -89.4% |
| Total equity and liabilities | 10/49 | €1,558,616 | €1,815,970 | +€257,354 | +16.5% |
| Equity | 10/15 | €1,101,261 | €1,125,025 | +€23,764 | +2.2% |
| Contributions | 10/11 | €59,092 | €59,092 | = | 0.0% |
| Reserves | 13 | €760,393 | €784,158 | +€23,764 | +3.1% |
| Distributable reserves | 133 | €760,393 | €784,158 | +€23,764 | +3.1% |
| Profit (loss) carried forward | 14 | €281,775 | €281,775 | = | 0.0% |
| Amounts payable | 17/49 | €457,355 | €690,945 | +€233,590 | +51.1% |
| Amounts payable after more than one year | 17 | €43,462 | €26,047 | -€17,415 | -40.1% |
| Financial debts | 170/4 | €43,462 | €26,047 | -€17,415 | -40.1% |
| Amounts payable within one year | 42/48 | €413,893 | €664,899 | +€251,006 | +60.6% |
| Current portion of amounts payable after more than one year | 42 | €16,652 | €17,415 | +€763 | +4.6% |
| Financial debts | 43 | €161 | €221 | +€60 | +37.1% |
| Credit institutions | 430/8 | €161 | €221 | +€60 | +37.1% |
| Trade debts | 44 | €26,758 | €892 | -€25,866 | -96.7% |
| Suppliers | 440/4 | €26,758 | €892 | -€25,866 | -96.7% |
| Taxes, remuneration and social security | 45 | €12,316 | €7,499 | -€4,817 | -39.1% |
| Taxes | 450/3 | €12,316 | €7,499 | -€4,817 | -39.1% |
| Other amounts payable | 47/48 | €358,006 | €638,872 | +€280,866 | +78.5% |
| Non-recurring operating income | 76A | - | €17,493 | +€17,493 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,849 | €26,879 | +€31 | +0.1% |
| Other operating charges | 640/8 | €1,702 | €2,533 | +€830 | +48.8% |
| Non-recurring operating charges | 66A | €1,351 | - | -€1,351 | |
| Gross operating margin | 9900 | €87,147 | €33,512 | -€53,635 | -61.5% |
| Operating profit (loss) | 9901 | €57,245 | €4,100 | -€53,145 | -92.8% |
| Financial income | 75/76B | €35,475 | €40,450 | +€4,975 | +14.0% |
| Recurring financial income | 75 | €35,475 | €40,450 | +€4,975 | +14.0% |
| Financial charges | 65/66B | €29,578 | €3,842 | -€25,736 | -87.0% |
| Recurring financial charges | 65 | €29,578 | €3,842 | -€25,736 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | €63,142 | €40,708 | -€22,434 | -35.5% |
| Income taxes | 67/77 | €19,050 | €16,944 | -€2,106 | -11.1% |
| Profit (loss) for the period | 9904 | €44,092 | €23,764 | -€20,328 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,092 | €23,764 | -€20,328 | -46.1% |
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 22 October 2026 via checked.be.