A.C.C.O. - CAR: what changed
A.C.C.O. - CAR
Largest movements
- Stocks and contracts -€12,304
down €12,304 (-20.0%), from €61,522 to €49,218
- Profit (loss) carried forward -€14,347
down €14,347 (-10.0%), from -€142,976 to -€157,323
- Trade debts +€1,046
up €1,046 (+44.2%), from €2,366 to €3,412
- Write-downs -€3,076
down €3,076 (-20.0%), from €15,380 to €12,304
- Gross operating margin -€1,076
down €1,076 (-328%), from -€328 to -€1,404
- Other operating charges -€333
down €333 (-41.7%), from €799 to €465
- Financial charges -€77
down €77 (-30.9%), from €250 to €173
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,127 | €49,218 | -€12,909 | -20.8% |
| Current assets | 29/58 | €62,127 | €49,218 | -€12,909 | -20.8% |
| Stocks and contracts in progress | 3 | €61,522 | €49,218 | -€12,304 | -20.0% |
| Stocks | 30/36 | €61,522 | €49,218 | -€12,304 | -20.0% |
| Amounts receivable within one year | 40/41 | €605 | €0 | -€605 | -100% |
| Trade receivables | 40 | €605 | €0 | -€605 | -100% |
| Total equity and liabilities | 10/49 | €62,127 | €49,218 | -€12,909 | -20.8% |
| Equity | 10/15 | -€99,384 | -€113,731 | -€14,347 | -14.4% |
| Contributions | 10/11 | €43,592 | €43,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,976 | -€157,323 | -€14,347 | -10.0% |
| Amounts payable | 17/49 | €161,511 | €162,949 | +€1,438 | +0.9% |
| Amounts payable within one year | 42/48 | €161,511 | €162,949 | +€1,438 | +0.9% |
| Trade debts | 44 | €2,366 | €3,412 | +€1,046 | +44.2% |
| Suppliers | 440/4 | €2,366 | €3,412 | +€1,046 | +44.2% |
| Other amounts payable | 47/48 | €159,145 | €159,537 | +€392 | +0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,380 | €12,304 | -€3,076 | -20.0% |
| Other operating charges | 640/8 | €799 | €465 | -€333 | -41.7% |
| Gross operating margin | 9900 | -€328 | -€1,404 | -€1,076 | -328% |
| Operating profit (loss) | 9901 | -€16,507 | -€14,174 | +€2,333 | +14.1% |
| Financial charges | 65/66B | €250 | €173 | -€77 | -30.9% |
| Recurring financial charges | 65 | €250 | €173 | -€77 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,757 | -€14,347 | +€2,410 | +14.4% |
| Profit (loss) for the period | 9904 | -€16,757 | -€14,347 | +€2,410 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,757 | -€14,347 | +€2,410 | +14.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.