A.C.B. TECHNICS: 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.B. TECHNICS
Largest movements
- Receivables within one year -€139,932
down €139,932 (-68.7%), from €203,593 to €63,661
of which Trade receivables: -€102,650
- Tangible fixed assets +€33,125
up €33,125 (+3.0%), from €1.1m to €1.1m
- Cash +€28,987
up €28,987 (+6.1%), from €475,731 to €504,717
mainly Receivables within one year (+€139,932) and Depreciation (+€40,166)
- Debts after one year -€95,627
down €95,627 (-6.6%), from €1.4m to €1.3m
- Tax, wage and social debts +€28,513
up €28,513 (+4247.9%), from €671 to €29,184
- Trade debts -€23,296
down €23,296 (-99.0%), from €23,525 to €229
- Depreciation +€2,958
up €2,958 (+8.0%), from €37,207 to €40,166
- Gross operating margin -€2,726
down €2,726 (-3.8%), from €71,576 to €68,850
- Other operating charges +€2,072
new in 2025: €2,072
- Financial charges -€1,996
down €1,996 (-8.5%), from €23,555 to €21,559
- Taxes -€1,921
down €1,921 (-71.9%), from €2,671 to €750
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 | €1,775,044 | €1,697,223 | -€77,821 | -4.4% |
| Fixed assets | 21/28 | €1,091,720 | €1,124,845 | +€33,125 | +3.0% |
| Tangible fixed assets | 22/27 | €1,091,720 | €1,124,845 | +€33,125 | +3.0% |
| Land and buildings | 22 | €1,091,720 | €1,124,845 | +€33,125 | +3.0% |
| Current assets | 29/58 | €683,324 | €572,379 | -€110,946 | -16.2% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €203,593 | €63,661 | -€139,932 | -68.7% |
| Trade receivables | 40 | €164,911 | €62,261 | -€102,650 | -62.2% |
| Other amounts receivable | 41 | €38,682 | €1,400 | -€37,282 | -96.4% |
| Cash at bank and in hand | 54/58 | €475,731 | €504,717 | +€28,987 | +6.1% |
| Total equity and liabilities | 10/49 | €1,775,044 | €1,697,223 | -€77,821 | -4.4% |
| Equity | 10/15 | €162,026 | €168,307 | +€6,281 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,336 | €94,229 | +€4,893 | +5.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €76,476 | €73,869 | -€2,607 | -3.4% |
| Distributable reserves | 133 | €11,000 | €18,500 | +€7,500 | +68.2% |
| Profit (loss) carried forward | 14 | €54,090 | €55,478 | +€1,388 | +2.6% |
| Provisions and deferred taxes | 16 | €39,379 | €38,037 | -€1,342 | -3.4% |
| Deferred taxes | 168 | €39,379 | €38,037 | -€1,342 | -3.4% |
| Amounts payable | 17/49 | €1,573,639 | €1,490,880 | -€82,759 | -5.3% |
| Amounts payable after more than one year | 17 | €1,440,209 | €1,344,583 | -€95,627 | -6.6% |
| Financial debts | 170/4 | €1,440,209 | €1,344,583 | -€95,627 | -6.6% |
| Amounts payable within one year | 42/48 | €133,430 | €146,297 | +€12,868 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €94,126 | €95,627 | +€1,501 | +1.6% |
| Trade debts | 44 | €23,525 | €229 | -€23,296 | -99.0% |
| Suppliers | 440/4 | €23,525 | €229 | -€23,296 | -99.0% |
| Taxes, remuneration and social security | 45 | €671 | €29,184 | +€28,513 | +4247.9% |
| Taxes | 450/3 | €671 | €29,184 | +€28,513 | +4247.9% |
| Other amounts payable | 47/48 | €15,108 | €21,258 | +€6,150 | +40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,207 | €40,166 | +€2,958 | +8.0% |
| Other operating charges | 640/8 | - | €2,072 | +€2,072 | |
| Non-recurring operating charges | 66A | €6,355 | - | -€6,355 | |
| Gross operating margin | 9900 | €71,576 | €68,850 | -€2,726 | -3.8% |
| Operating profit (loss) | 9901 | €28,014 | €26,613 | -€1,401 | -5.0% |
| Financial income | 75/76B | - | €635 | +€635 | |
| Recurring financial income | 75 | - | €635 | +€635 | |
| Financial charges | 65/66B | €23,555 | €21,559 | -€1,996 | -8.5% |
| Recurring financial charges | 65 | €23,555 | €21,559 | -€1,996 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €4,459 | €5,688 | +€1,230 | +27.6% |
| Transfer from deferred taxes | 780 | €1,342 | €1,342 | = | 0.0% |
| Income taxes | 67/77 | €2,671 | €750 | -€1,921 | -71.9% |
| Profit (loss) for the period | 9904 | €3,130 | €6,281 | +€3,151 | +100.7% |
| Transfer from tax-exempt reserves | 789 | €2,607 | €2,607 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,737 | €8,888 | +€3,151 | +54.9% |
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.