A.C.C.K: 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.K
Largest movements
- Cash +€12,605
up €12,605 (+37.5%), from €33,648 to €46,253
mainly Net result for the year (+€9,560) and Receivables within one year (+€4,298)
- Receivables within one year -€4,298
down €4,298 (-40.0%), from €10,741 to €6,443
of which Other amounts receivable: -€2,714
- Deferred charges and accrued income -€911
down €911 (-9.4%), from €9,643 to €8,733
- Profit (loss) carried forward +€9,560
up €9,560 (+23.1%), from €41,335 to €50,894
- Trade debts -€2,893
down €2,893 (-97.7%), from €2,961 to €68
- Tax, wage and social debts +€981
up €981 (+19.8%), from €4,954 to €5,935
of which Taxes: +€2,831
- Gross operating margin +€22,130
up €22,130, from -€10,438 to €11,693
- Taxes +€813
up €813 (+1,233%), from €66 to €879
- Financial charges +€367
up €367 (+70.4%), from €521 to €888
- Financial income +€127
new in 2025: €127
- Depreciation +€117
up €117 (+31.2%), from €376 to €493
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 | €55,410 | €62,990 | +€7,580 | +13.7% |
| Fixed assets | 21/28 | €1,377 | €1,561 | +€184 | +13.3% |
| Tangible fixed assets | 22/27 | €1,257 | €1,441 | +€184 | +14.6% |
| Furniture and vehicles | 24 | €1,257 | €1,441 | +€184 | +14.6% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €54,033 | €61,429 | +€7,396 | +13.7% |
| Amounts receivable within one year | 40/41 | €10,741 | €6,443 | -€4,298 | -40.0% |
| Trade receivables | 40 | €8,027 | €6,443 | -€1,584 | -19.7% |
| Other amounts receivable | 41 | €2,714 | - | -€2,714 | |
| Cash at bank and in hand | 54/58 | €33,648 | €46,253 | +€12,605 | +37.5% |
| Deferred charges and accrued income | 490/1 | €9,643 | €8,733 | -€911 | -9.4% |
| Total equity and liabilities | 10/49 | €55,410 | €62,990 | +€7,580 | +13.7% |
| Equity | 10/15 | €47,335 | €56,894 | +€9,560 | +20.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,335 | €50,894 | +€9,560 | +23.1% |
| Amounts payable | 17/49 | €8,076 | €6,096 | -€1,980 | -24.5% |
| Amounts payable within one year | 42/48 | €8,076 | €6,096 | -€1,980 | -24.5% |
| Trade debts | 44 | €2,961 | €68 | -€2,893 | -97.7% |
| Suppliers | 440/4 | €2,961 | €68 | -€2,893 | -97.7% |
| Taxes, remuneration and social security | 45 | €4,954 | €5,935 | +€981 | +19.8% |
| Taxes | 450/3 | €3,104 | €5,935 | +€2,831 | +91.2% |
| Remuneration and social security | 454/9 | €1,850 | - | -€1,850 | |
| Other amounts payable | 47/48 | €160 | €93 | -€67 | -42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €376 | €493 | +€117 | +31.2% |
| Gross operating margin | 9900 | -€10,438 | €11,693 | +€22,130 | |
| Operating profit (loss) | 9901 | -€10,814 | €11,199 | +€22,013 | |
| Financial income | 75/76B | - | €127 | +€127 | |
| Recurring financial income | 75 | - | €127 | +€127 | |
| Financial charges | 65/66B | €521 | €888 | +€367 | +70.4% |
| Recurring financial charges | 65 | €521 | €888 | +€367 | +70.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,335 | €10,439 | +€21,773 | |
| Income taxes | 67/77 | €66 | €879 | +€813 | +1,233% |
| Profit (loss) for the period | 9904 | -€11,401 | €9,560 | +€20,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,401 | €9,560 | +€20,961 |
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 14 October 2026 via checked.be.