ACSENT MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year -€9,723
down €9,723 (-83.3%), from €11,669 to €1,946
of which Trade receivables: -€11,669
- Cash -€5,294
down €5,294 (-9.0%), from €58,604 to €53,310
mainly Tax, wage and social debts (-€19,676) and Trade debts (-€732)
- Tax, wage and social debts -€19,676
down €19,676 (-88.1%), from €22,343 to €2,667
of which Taxes: -€17,176
- Profit (loss) carried forward +€4,785
up €4,785 (+11.5%), from €41,583 to €46,368
- Trade debts -€732
no longer reported in 2025 (was €732)
- Gross operating margin -€33,619
down €33,619 (-83.1%), from €40,454 to €6,835
- Taxes -€7,388
down €7,388 (-82.7%), from €8,932 to €1,544
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 | €70,857 | €55,256 | -€15,601 | -22.0% |
| Current assets | 29/58 | €70,857 | €55,256 | -€15,601 | -22.0% |
| Amounts receivable within one year | 40/41 | €11,669 | €1,946 | -€9,723 | -83.3% |
| Trade receivables | 40 | €11,669 | - | -€11,669 | |
| Other amounts receivable | 41 | - | €1,946 | +€1,946 | |
| Cash at bank and in hand | 54/58 | €58,604 | €53,310 | -€5,294 | -9.0% |
| Deferred charges and accrued income | 490/1 | €585 | - | -€585 | |
| Total equity and liabilities | 10/49 | €70,857 | €55,256 | -€15,601 | -22.0% |
| Equity | 10/15 | €47,783 | €52,568 | +€4,785 | +10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,583 | €46,368 | +€4,785 | +11.5% |
| Amounts payable | 17/49 | €23,074 | €2,688 | -€20,386 | -88.4% |
| Amounts payable within one year | 42/48 | €23,074 | €2,688 | -€20,386 | -88.4% |
| Trade debts | 44 | €732 | - | -€732 | |
| Suppliers | 440/4 | €732 | - | -€732 | |
| Taxes, remuneration and social security | 45 | €22,343 | €2,667 | -€19,676 | -88.1% |
| Taxes | 450/3 | €19,843 | €2,667 | -€17,176 | -86.6% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | - | €21 | +€21 | |
| Non-recurring operating income | 76A | - | €32,546 | +€32,546 | |
| Other operating charges | 640/8 | €62 | €396 | +€334 | +539% |
| Gross operating margin | 9900 | €40,454 | €6,835 | -€33,619 | -83.1% |
| Operating profit (loss) | 9901 | €40,392 | €6,439 | -€33,953 | -84.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €103 | €110 | +€7 | +6.9% |
| Recurring financial charges | 65 | €103 | €110 | +€7 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €40,290 | €6,329 | -€33,961 | -84.3% |
| Income taxes | 67/77 | €8,932 | €1,544 | -€7,388 | -82.7% |
| Profit (loss) for the period | 9904 | €31,358 | €4,785 | -€26,573 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,358 | €4,785 | -€26,573 | -84.7% |
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 1 November 2026 via checked.be.