A.C.C.B.: 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.C.B.
Largest movements
- Tangible fixed assets -€7,584
down €7,584 (-6.0%), from €127,135 to €119,551
- Cash -€5,010
down €5,010 (-79.9%), from €6,271 to €1,261
mainly Other debts (-€25,725) and Tax, wage and social debts (-€3,279)
- Other debts -€25,725
no longer reported in 2025 (was €25,725)
- Debts after one year +€10,781
up €10,781 (+11.4%), from €94,881 to €105,662
of which Other amounts payable: +€19,620
- Profit (loss) carried forward +€7,739
up €7,739 (+34.3%), from -€22,577 to -€14,838
- Tax, wage and social debts -€3,279
no longer reported in 2025 (was €3,279)
- Trade debts -€1,548
down €1,548 (-65.3%), from €2,370 to €822
- Gross operating margin +€5,841
up €5,841 (+47.3%), from €12,358 to €18,199
- Staff costs -€1,792
no longer reported in 2025 (was €1,792)
- Other operating charges -€1,229
down €1,229 (-61.9%), from €1,984 to €755
- Financial charges -€396
down €396 (-15.5%), from €2,551 to €2,154
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.
Derived cash bridge
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 | €133,405 | €121,120 | -€12,285 | -9.2% |
| Fixed assets | 21/28 | €127,135 | €119,551 | -€7,584 | -6.0% |
| Tangible fixed assets | 22/27 | €127,135 | €119,551 | -€7,584 | -6.0% |
| Land and buildings | 22 | €127,135 | €119,551 | -€7,584 | -6.0% |
| Current assets | 29/58 | €6,271 | €1,569 | -€4,701 | -75.0% |
| Amounts receivable within one year | 40/41 | - | €308 | +€308 | |
| Other amounts receivable | 41 | - | €308 | +€308 | |
| Cash at bank and in hand | 54/58 | €6,271 | €1,261 | -€5,010 | -79.9% |
| Total equity and liabilities | 10/49 | €133,405 | €121,120 | -€12,285 | -9.2% |
| Equity | 10/15 | -€20,077 | -€12,338 | +€7,739 | +38.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,577 | -€14,838 | +€7,739 | +34.3% |
| Amounts payable | 17/49 | €153,482 | €133,458 | -€20,024 | -13.0% |
| Amounts payable after more than one year | 17 | €94,881 | €105,662 | +€10,781 | +11.4% |
| Financial debts | 170/4 | €94,881 | €86,042 | -€8,839 | -9.3% |
| Other amounts payable | 178/9 | - | €19,620 | +€19,620 | |
| Amounts payable within one year | 42/48 | €58,205 | €26,496 | -€31,709 | -54.5% |
| Current portion of amounts payable after more than one year | 42 | €10,726 | €9,569 | -€1,157 | -10.8% |
| Trade debts | 44 | €2,370 | €822 | -€1,548 | -65.3% |
| Suppliers | 440/4 | €2,370 | €822 | -€1,548 | -65.3% |
| Advances received on contracts in progress | 46 | €16,105 | €16,105 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,279 | - | -€3,279 | |
| Taxes | 450/3 | €3,279 | - | -€3,279 | |
| Other amounts payable | 47/48 | €25,725 | - | -€25,725 | |
| Accrued charges and deferred income | 492/3 | €396 | €1,300 | +€904 | +228% |
| Remuneration, social security and pensions | 62 | €1,792 | - | -€1,792 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,584 | €7,584 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,984 | €755 | -€1,229 | -61.9% |
| Gross operating margin | 9900 | €12,358 | €18,199 | +€5,841 | +47.3% |
| Operating profit (loss) | 9901 | €997 | €9,860 | +€8,863 | +889% |
| Financial income | 75/76B | €4 | €33 | +€29 | +729% |
| Recurring financial income | 75 | €4 | €33 | +€29 | +729% |
| Financial charges | 65/66B | €2,551 | €2,154 | -€396 | -15.5% |
| Recurring financial charges | 65 | €2,551 | €2,154 | -€396 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,549 | €7,739 | +€9,288 | |
| Profit (loss) for the period | 9904 | -€1,549 | €7,739 | +€9,288 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,549 | €7,739 | +€9,288 |
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 17 October 2026 via checked.be.