A.C. AUDIT: 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.
A.C. AUDIT
Largest movements
- Tangible fixed assets +€3,391
up €3,391 (+111.9%), from €3,031 to €6,422
of which Furniture and vehicles: +€3,665
- Deferred charges and accrued income +€1,716
new in 2025: €1,716
- Cash +€1,193
up €1,193 (+4.9%), from €24,346 to €25,539
mainly Net result for the year (+€4,507) and Other debts (+€1,648)
- Receivables within one year -€1,056
down €1,056 (-50.4%), from €2,096 to €1,040
of which Other amounts receivable: -€806
- Reserves +€4,500
up €4,500 (+29.1%), from €15,488 to €19,988
of which Distributable reserves: +€4,500
- Other debts +€1,648
up €1,648 (+1963.8%), from €84 to €1,732
- Trade debts -€1,202
down €1,202 (-88.2%), from €1,363 to €161
- Gross operating margin +€2,833
up €2,833 (+55.5%), from €5,103 to €7,936
- Taxes +€1,120
up €1,120 (+89.5%), from €1,251 to €2,371
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Depreciation +€223
up €223 (+21.3%), from €1,049 to €1,273
- Financial income +€149
up €149 (+78.8%), from €190 to €339
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 | €29,473 | €34,717 | +€5,244 | +17.8% |
| Fixed assets | 21/28 | €3,031 | €6,422 | +€3,391 | +111.9% |
| Tangible fixed assets | 22/27 | €3,031 | €6,422 | +€3,391 | +111.9% |
| Plant, machinery and equipment | 23 | €1,792 | €1,518 | -€274 | -15.3% |
| Furniture and vehicles | 24 | €1,239 | €4,904 | +€3,665 | +295.9% |
| Current assets | 29/58 | €26,442 | €28,294 | +€1,853 | +7.0% |
| Amounts receivable within one year | 40/41 | €2,096 | €1,040 | -€1,056 | -50.4% |
| Trade receivables | 40 | €1,290 | €1,040 | -€250 | -19.4% |
| Other amounts receivable | 41 | €806 | - | -€806 | |
| Cash at bank and in hand | 54/58 | €24,346 | €25,539 | +€1,193 | +4.9% |
| Deferred charges and accrued income | 490/1 | - | €1,716 | +€1,716 | |
| Total equity and liabilities | 10/49 | €29,473 | €34,717 | +€5,244 | +17.8% |
| Equity | 10/15 | €28,025 | €32,532 | +€4,507 | +16.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €15,488 | €19,988 | +€4,500 | +29.1% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €14,248 | €18,748 | +€4,500 | +31.6% |
| Profit (loss) carried forward | 14 | €137 | €144 | +€7 | +4.9% |
| Amounts payable | 17/49 | €1,447 | €2,185 | +€737 | +50.9% |
| Amounts payable within one year | 42/48 | €1,447 | €2,185 | +€737 | +50.9% |
| Trade debts | 44 | €1,363 | €161 | -€1,202 | -88.2% |
| Suppliers | 440/4 | €1,363 | €161 | -€1,202 | -88.2% |
| Taxes, remuneration and social security | 45 | €0 | €291 | +€291 | |
| Taxes | 450/3 | €0 | €291 | +€291 | |
| Other amounts payable | 47/48 | €84 | €1,732 | +€1,648 | +1963.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,049 | €1,273 | +€223 | +21.3% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €5,103 | €7,936 | +€2,833 | +55.5% |
| Operating profit (loss) | 9901 | €3,667 | €6,663 | +€2,997 | +81.7% |
| Financial income | 75/76B | €190 | €339 | +€149 | +78.8% |
| Recurring financial income | 75 | €190 | €339 | +€149 | +78.8% |
| Financial charges | 65/66B | €126 | €125 | -€1 | -0.7% |
| Recurring financial charges | 65 | €126 | €125 | -€1 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €3,731 | €6,878 | +€3,147 | +84.4% |
| Income taxes | 67/77 | €1,251 | €2,371 | +€1,120 | +89.5% |
| Profit (loss) for the period | 9904 | €2,480 | €4,507 | +€2,027 | +81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,480 | €4,507 | +€2,027 | +81.8% |
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 7 October 2026 via checked.be.