ACUL-Business Analysis & Development Consulting: what changed
What changed
ACUL-Business Analysis & Development Consulting
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
-€11,446
2024 · -€13,467+€2,021
Equity
-€16,645
2024 · -€5,199-€11,446
Cash
-
2024 · €0
Balance sheet total
€4,370
2024 · €15,014-€10,644
Largest movements
Assets
- Tangible fixed assets -€10,344
down €10,344 (-70.4%), from €14,685 to €4,341
- Receivables within one year -€300
down €300 (-91.1%), from €329 to €29
Equity and liabilities
- Profit (loss) carried forward -€11,446
down €11,446 (-140%), from -€8,199 to -€19,645
- Other debts +€5,018
up €5,018 (+676%), from €742 to €5,760
- Debts after one year -€4,500
down €4,500 (-38.5%), from €11,679 to €7,180
- Tax, wage and social debts +€390
up €390 (+21.6%), from €1,804 to €2,194
- Current portion of long-term debt -€300
down €300 (-6.2%), from €4,800 to €4,500
Income statement
- Purchases and services -€3,119
no longer reported in 2025 (was €3,119)
- Turnover -€1,722
no longer reported in 2025 (was €1,722)
- Gross operating margin +€1,258
up €1,258 (+90.1%), from -€1,397 to -€139
- Financial charges -€474
down €474 (-40.2%), from €1,179 to €706
- Other operating charges -€143
no longer reported in 2025 (was €143)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€13,467
Gross operating margin
+€1,258
Depreciation
+€110
Other operating charges
+€143
Financial charges
+€474
Taxes
+€36
Result 2025
-€11,446
raises the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€4,641
Investment
+€132
Financing
-€4,773
Cash 2024
€0
From operations (derived)
+€4,641
Net result for the year
-€11,446
Depreciation
+€10,212
Receivables within one year
+€300
Trade debts
+€168
Tax, wage and social debts
+€390
Other debts
+€5,018
Investment (derived)
+€132
Investment in fixed assets (net)
+€132
Financing
-€4,773
Debts after one year
-€4,500
Current portion of long-term debt
-€300
Short-term financial debts
+€27
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,014 | €4,370 | -€10,644 | -70.9% |
| Fixed assets | 21/28 | €14,685 | €4,341 | -€10,344 | -70.4% |
| Tangible fixed assets | 22/27 | €14,685 | €4,341 | -€10,344 | -70.4% |
| Furniture and vehicles | 24 | €14,685 | €4,341 | -€10,344 | -70.4% |
| Current assets | 29/58 | €329 | €29 | -€300 | -91.1% |
| Amounts receivable within one year | 40/41 | €329 | €29 | -€300 | -91.1% |
| Other amounts receivable | 41 | €329 | €29 | -€300 | -91.1% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €15,014 | €4,370 | -€10,644 | -70.9% |
| Equity | 10/15 | -€5,199 | -€16,645 | -€11,446 | -220% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,199 | -€19,645 | -€11,446 | -140% |
| Amounts payable | 17/49 | €20,213 | €21,015 | +€802 | +4.0% |
| Amounts payable after more than one year | 17 | €11,679 | €7,180 | -€4,500 | -38.5% |
| Financial debts | 170/4 | €11,679 | €7,180 | -€4,500 | -38.5% |
| Amounts payable within one year | 42/48 | €8,534 | €13,836 | +€5,302 | +62.1% |
| Current portion of amounts payable after more than one year | 42 | €4,800 | €4,500 | -€300 | -6.2% |
| Financial debts | 43 | €19 | €46 | +€27 | +137% |
| Credit institutions | 430/8 | €19 | €46 | +€27 | +137% |
| Trade debts | 44 | €1,168 | €1,336 | +€168 | +14.4% |
| Suppliers | 440/4 | €1,168 | €1,336 | +€168 | +14.4% |
| Taxes, remuneration and social security | 45 | €1,804 | €2,194 | +€390 | +21.6% |
| Taxes | 450/3 | €1,804 | €2,194 | +€390 | +21.6% |
| Other amounts payable | 47/48 | €742 | €5,760 | +€5,018 | +676% |
| Turnover | 70 | €1,722 | - | -€1,722 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,119 | - | -€3,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,322 | €10,212 | -€110 | -1.1% |
| Other operating charges | 640/8 | €143 | - | -€143 | |
| Gross operating margin | 9900 | -€1,397 | -€139 | +€1,258 | +90.1% |
| Operating profit (loss) | 9901 | -€11,862 | -€10,351 | +€1,511 | +12.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,179 | €706 | -€474 | -40.2% |
| Recurring financial charges | 65 | €1,179 | €706 | -€474 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,041 | -€11,057 | +€1,985 | +15.2% |
| Income taxes | 67/77 | €426 | €390 | -€36 | -8.5% |
| Profit (loss) for the period | 9904 | -€13,467 | -€11,446 | +€2,021 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,467 | -€11,446 | +€2,021 | +15.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.