ACYCONSULT: what changed
Two fiscal 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.
ACYCONSULT
Largest movements
- Cash +€24,403
up €24,403 (+28.6%), from €85,358 to €109,761
mainly Other debts (+€29,519) and Receivables within one year (+€21,355)
- Receivables within one year -€21,355
down €21,355 (-44.6%), from €47,828 to €26,473
of which Trade receivables: -€35,933
- Tangible fixed assets -€9,452
down €9,452 (-34.4%), from €27,454 to €18,002
of which Furniture and vehicles: -€9,354
- Other debts +€29,519
up €29,519 (+311.4%), from €9,481 to €39,000
- Reserves -€19,000
down €19,000 (-23.5%), from €80,860 to €61,860
of which Distributable reserves: -€19,000
- Tax, wage and social debts -€10,570
down €10,570 (-45.1%), from €23,430 to €12,860
- Debts after one year -€7,210
down €7,210 (-74.8%), from €9,642 to €2,432
- Gross operating margin -€30,514
down €30,514 (-43.3%), from €70,493 to €39,979
- Taxes -€8,624
down €8,624 (-50.6%), from €17,052 to €8,428
- Depreciation +€800
up €800 (+8.2%), from €9,765 to €10,566
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.
Cash bridge derived
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 | €161,315 | €154,857 | -€6,459 | -4.0% |
| Fixed assets | 21/28 | €27,454 | €18,002 | -€9,452 | -34.4% |
| Tangible fixed assets | 22/27 | €27,454 | €18,002 | -€9,452 | -34.4% |
| Land and buildings | 22 | €3,366 | €3,372 | +€6 | +0.2% |
| Plant, machinery and equipment | 23 | €245 | €140 | -€104 | -42.7% |
| Furniture and vehicles | 24 | €23,844 | €14,490 | -€9,354 | -39.2% |
| Current assets | 29/58 | €133,861 | €136,855 | +€2,993 | +2.2% |
| Amounts receivable within one year | 40/41 | €47,828 | €26,473 | -€21,355 | -44.6% |
| Trade receivables | 40 | €35,933 | - | -€35,933 | |
| Other amounts receivable | 41 | €11,895 | €26,473 | +€14,579 | +122.6% |
| Cash at bank and in hand | 54/58 | €85,358 | €109,761 | +€24,403 | +28.6% |
| Deferred charges and accrued income | 490/1 | €675 | €620 | -€54 | -8.1% |
| Total equity and liabilities | 10/49 | €161,315 | €154,857 | -€6,459 | -4.0% |
| Equity | 10/15 | €111,681 | €93,355 | -€18,326 | -16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,860 | €61,860 | -€19,000 | -23.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €79,000 | €60,000 | -€19,000 | -24.1% |
| Profit (loss) carried forward | 14 | €12,221 | €12,895 | +€674 | +5.5% |
| Amounts payable | 17/49 | €49,635 | €61,502 | +€11,867 | +23.9% |
| Amounts payable after more than one year | 17 | €9,642 | €2,432 | -€7,210 | -74.8% |
| Financial debts | 170/4 | €9,642 | €2,432 | -€7,210 | -74.8% |
| Amounts payable within one year | 42/48 | €39,992 | €59,070 | +€19,078 | +47.7% |
| Current portion of amounts payable after more than one year | 42 | €7,082 | €7,210 | +€128 | +1.8% |
| Taxes, remuneration and social security | 45 | €23,430 | €12,860 | -€10,570 | -45.1% |
| Taxes | 450/3 | €23,430 | €12,860 | -€10,570 | -45.1% |
| Other amounts payable | 47/48 | €9,481 | €39,000 | +€29,519 | +311.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,765 | €10,566 | +€800 | +8.2% |
| Other operating charges | 640/8 | €1,094 | €837 | -€258 | -23.5% |
| Gross operating margin | 9900 | €70,493 | €39,979 | -€30,514 | -43.3% |
| Operating profit (loss) | 9901 | €59,633 | €28,576 | -€31,057 | -52.1% |
| Financial income | 75/76B | €469 | €978 | +€510 | +108.7% |
| Recurring financial income | 75 | €469 | €978 | +€510 | +108.7% |
| Financial charges | 65/66B | €703 | €453 | -€250 | -35.5% |
| Recurring financial charges | 65 | €703 | €453 | -€250 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €59,399 | €29,102 | -€30,298 | -51.0% |
| Income taxes | 67/77 | €17,052 | €8,428 | -€8,624 | -50.6% |
| Profit (loss) for the period | 9904 | €42,348 | €20,674 | -€21,674 | -51.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,348 | €20,674 | -€21,674 | -51.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.