ACUERDO CONSULTANCY: 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.
ACUERDO CONSULTANCY
Largest movements
- Current investments +€61,600
up €61,600 (+22.2%), from €277,880 to €339,480
- Receivables within one year -€16,908
down €16,908 (-47.3%), from €35,774 to €18,866
- Other debts +€86,242
up €86,242 (+1465.2%), from €5,886 to €92,128
- Reserves -€36,851
down €36,851 (-10.4%), from €352,643 to €315,792
- Gross operating margin +€3,900
up €3,900 (+5.0%), from €77,831 to €81,731
- Taxes +€2,125
up €2,125 (+9.4%), from €22,618 to €24,743
- Depreciation +€1,351
up €1,351 (+91.8%), from €1,472 to €2,823
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 | €381,651 | €433,053 | +€51,402 | +13.5% |
| Fixed assets | 21/28 | €8,147 | €10,708 | +€2,561 | +31.4% |
| Tangible fixed assets | 22/27 | €8,147 | €10,623 | +€2,476 | +30.4% |
| Furniture and vehicles | 24 | €2,649 | €6,305 | +€3,656 | +138.0% |
| Other tangible fixed assets | 26 | €5,498 | €4,318 | -€1,180 | -21.5% |
| Financial fixed assets | 28 | - | €85 | +€85 | |
| Current assets | 29/58 | €373,504 | €422,345 | +€48,841 | +13.1% |
| Amounts receivable within one year | 40/41 | €35,774 | €18,866 | -€16,908 | -47.3% |
| Trade receivables | 40 | €35,774 | €18,866 | -€16,908 | -47.3% |
| Current investments | 50/53 | €277,880 | €339,480 | +€61,600 | +22.2% |
| Cash at bank and in hand | 54/58 | €57,428 | €61,632 | +€4,204 | +7.3% |
| Deferred charges and accrued income | 490/1 | €2,422 | €2,367 | -€55 | -2.3% |
| Total equity and liabilities | 10/49 | €381,651 | €433,053 | +€51,402 | +13.5% |
| Equity | 10/15 | €365,043 | €328,192 | -€36,851 | -10.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €352,643 | €315,792 | -€36,851 | -10.4% |
| Distributable reserves | 133 | €352,643 | €315,792 | -€36,851 | -10.4% |
| Amounts payable | 17/49 | €16,608 | €104,861 | +€88,253 | +531.4% |
| Amounts payable within one year | 42/48 | €16,530 | €104,777 | +€88,247 | +533.9% |
| Trade debts | 44 | €708 | €991 | +€283 | +40.0% |
| Suppliers | 440/4 | €708 | €991 | +€283 | +40.0% |
| Taxes, remuneration and social security | 45 | €9,936 | €11,658 | +€1,722 | +17.3% |
| Taxes | 450/3 | €9,936 | €11,658 | +€1,722 | +17.3% |
| Other amounts payable | 47/48 | €5,886 | €92,128 | +€86,242 | +1465.2% |
| Accrued charges and deferred income | 492/3 | €78 | €84 | +€6 | +7.7% |
| Non-recurring operating income | 76A | €28,117 | - | -€28,117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,472 | €2,823 | +€1,351 | +91.8% |
| Other operating charges | 640/8 | €742 | €708 | -€34 | -4.6% |
| Non-recurring operating charges | 66A | €391 | - | -€391 | |
| Gross operating margin | 9900 | €77,831 | €81,731 | +€3,900 | +5.0% |
| Operating profit (loss) | 9901 | €75,226 | €78,200 | +€2,974 | +4.0% |
| Financial income | 75/76B | €516 | €403 | -€113 | -21.9% |
| Recurring financial income | 75 | €516 | €403 | -€113 | -21.9% |
| Financial charges | 65/66B | €121 | €132 | +€11 | +9.1% |
| Recurring financial charges | 65 | €121 | €132 | +€11 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €75,621 | €78,471 | +€2,850 | +3.8% |
| Income taxes | 67/77 | €22,618 | €24,743 | +€2,125 | +9.4% |
| Profit (loss) for the period | 9904 | €53,003 | €53,728 | +€725 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,003 | €53,728 | +€725 | +1.4% |
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 4 October 2026 via checked.be.