ACSENT 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.
ACSENT CONSULTING
Largest movements
- Tangible fixed assets -€61,230
down €61,230 (-20.8%), from €294,435 to €233,205
of which Land and buildings: -€35,580
- Receivables within one year -€29,391
down €29,391 (-38.2%), from €76,842 to €47,452
of which Trade receivables: -€35,531
- Deferred charges and accrued income +€9,604
up €9,604 (+2,426%), from €396 to €10,000
- Debts after one year -€39,651
down €39,651 (-22.3%), from €177,545 to €137,894
- Other debts -€18,737
down €18,737 (-16.7%), from €112,277 to €93,540
- Profit (loss) carried forward -€13,679
down €13,679, from €6,715 to -€6,964
- Trade debts -€11,116
down €11,116 (-49.1%), from €22,661 to €11,545
- Current portion of long-term debt -€7,389
down €7,389 (-14.2%), from €52,040 to €44,651
- Gross operating margin -€15,489
down €15,489 (-19.7%), from €78,603 to €63,114
- Financial charges -€1,701
down €1,701 (-16.9%), from €10,061 to €8,360
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 | €379,299 | €294,570 | -€84,729 | -22.3% |
| Fixed assets | 21/28 | €294,435 | €233,205 | -€61,230 | -20.8% |
| Tangible fixed assets | 22/27 | €294,435 | €233,205 | -€61,230 | -20.8% |
| Land and buildings | 22 | €207,901 | €172,321 | -€35,580 | -17.1% |
| Plant, machinery and equipment | 23 | €6,196 | €4,215 | -€1,981 | -32.0% |
| Furniture and vehicles | 24 | €80,338 | €56,669 | -€23,669 | -29.5% |
| Current assets | 29/58 | €84,863 | €61,365 | -€23,498 | -27.7% |
| Amounts receivable within one year | 40/41 | €76,842 | €47,452 | -€29,391 | -38.2% |
| Trade receivables | 40 | €63,618 | €28,087 | -€35,531 | -55.9% |
| Other amounts receivable | 41 | €13,225 | €19,365 | +€6,140 | +46.4% |
| Cash at bank and in hand | 54/58 | €7,625 | €3,913 | -€3,712 | -48.7% |
| Deferred charges and accrued income | 490/1 | €396 | €10,000 | +€9,604 | +2,426% |
| Total equity and liabilities | 10/49 | €379,299 | €294,570 | -€84,729 | -22.3% |
| Equity | 10/15 | €14,775 | €1,096 | -€13,679 | -92.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,715 | -€6,964 | -€13,679 | |
| Amounts payable | 17/49 | €364,523 | €293,474 | -€71,050 | -19.5% |
| Amounts payable after more than one year | 17 | €177,545 | €137,894 | -€39,651 | -22.3% |
| Financial debts | 170/4 | €177,545 | €137,894 | -€39,651 | -22.3% |
| Amounts payable within one year | 42/48 | €186,978 | €155,579 | -€31,399 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €52,040 | €44,651 | -€7,389 | -14.2% |
| Trade debts | 44 | €22,661 | €11,545 | -€11,116 | -49.1% |
| Suppliers | 440/4 | €22,661 | €11,545 | -€11,116 | -49.1% |
| Taxes, remuneration and social security | 45 | - | €5,843 | +€5,843 | |
| Taxes | 450/3 | - | €5,843 | +€5,843 | |
| Other amounts payable | 47/48 | €112,277 | €93,540 | -€18,737 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,670 | €61,230 | +€560 | +0.9% |
| Other operating charges | 640/8 | €7,053 | €6,896 | -€157 | -2.2% |
| Gross operating margin | 9900 | €78,603 | €63,114 | -€15,489 | -19.7% |
| Operating profit (loss) | 9901 | €10,880 | -€5,012 | -€15,892 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €10,061 | €8,360 | -€1,701 | -16.9% |
| Recurring financial charges | 65 | €10,061 | €8,360 | -€1,701 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €820 | -€13,372 | -€14,192 | |
| Income taxes | 67/77 | €328 | €307 | -€21 | -6.4% |
| Profit (loss) for the period | 9904 | €492 | -€13,679 | -€14,171 | |
| Profit (loss) for the period to be appropriated | 9905 | €492 | -€13,679 | -€14,171 |
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 28 October 2026 via checked.be.