A&C Beheer: what changed
Two financial 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 Beheer
Largest movements
- Cash +€5,797
new in 2025: €5,797
mainly Other debts (+€9,432) and Net result for the year (+€9,095)
- Debts after one year -€11,766
down €11,766 (-10.4%), from €113,256 to €101,490
- Other debts +€9,432
up €9,432 (+29.0%), from €32,558 to €41,990
- Reserves +€9,000
up €9,000 (+7.1%), from €126,680 to €135,680
- Gross operating margin +€15,809
up €15,809 (+1134.1%), from €1,394 to €17,203
- Financial charges +€4,706
up €4,706 (+516.0%), from €912 to €5,618
- Depreciation +€1,048
up €1,048 (+4763.6%), from €22 to €1,070
- Taxes +€882
up €882 (+4900.0%), from €18 to €900
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 | €315,553 | €324,426 | +€8,873 | +2.8% |
| Formation expenses | 20 | €3,081 | €5,369 | +€2,288 | +74.3% |
| Fixed assets | 21/28 | €310,000 | €310,000 | = | 0.0% |
| Financial fixed assets | 28 | €310,000 | €310,000 | = | 0.0% |
| Current assets | 29/58 | €2,472 | €9,057 | +€6,585 | +266.4% |
| Amounts receivable within one year | 40/41 | €2,472 | €3,260 | +€788 | +31.9% |
| Trade receivables | 40 | €1,500 | €560 | -€940 | -62.7% |
| Other amounts receivable | 41 | €972 | €2,700 | +€1,728 | +177.8% |
| Cash at bank and in hand | 54/58 | - | €5,797 | +€5,797 | |
| Total equity and liabilities | 10/49 | €315,553 | €324,426 | +€8,873 | +2.8% |
| Equity | 10/15 | €156,957 | €166,052 | +€9,095 | +5.8% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €126,680 | €135,680 | +€9,000 | +7.1% |
| Distributable reserves | 133 | €126,680 | €135,680 | +€9,000 | +7.1% |
| Profit (loss) carried forward | 14 | €20,977 | €21,072 | +€95 | +0.5% |
| Amounts payable | 17/49 | €158,596 | €158,374 | -€222 | -0.1% |
| Amounts payable after more than one year | 17 | €113,256 | €101,490 | -€11,766 | -10.4% |
| Financial debts | 170/4 | €113,256 | €101,490 | -€11,766 | -10.4% |
| Amounts payable within one year | 42/48 | €45,340 | €56,884 | +€11,544 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €12,227 | €14,276 | +€2,049 | +16.8% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Taxes, remuneration and social security | 45 | €168 | €618 | +€450 | +267.9% |
| Taxes | 450/3 | €168 | €618 | +€450 | +267.9% |
| Other amounts payable | 47/48 | €32,558 | €41,990 | +€9,432 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22 | €1,070 | +€1,048 | +4763.6% |
| Other operating charges | 640/8 | €387 | €520 | +€133 | +34.4% |
| Gross operating margin | 9900 | €1,394 | €17,203 | +€15,809 | +1134.1% |
| Operating profit (loss) | 9901 | €985 | €15,613 | +€14,628 | +1485.1% |
| Financial charges | 65/66B | €912 | €5,618 | +€4,706 | +516.0% |
| Recurring financial charges | 65 | €912 | €5,618 | +€4,706 | +516.0% |
| Profit (loss) for the period before taxes | 9903 | €73 | €9,995 | +€9,922 | +13591.8% |
| Income taxes | 67/77 | €18 | €900 | +€882 | +4900.0% |
| Profit (loss) for the period | 9904 | €55 | €9,095 | +€9,040 | +16436.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55 | €9,095 | +€9,040 | +16436.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.