A.C.C.S.: 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.S.
Largest movements
- Current investments +€100,022
new in 2025: €100,022
- Cash +€30,446
up €30,446 (+1,678%), from €1,814 to €32,260
mainly Net result for the year (+€107,747) and Tax, wage and social debts (+€39,897)
- Receivables within one year +€18,150
up €18,150 (+96.7%), from €18,771 to €36,921
- Tangible fixed assets +€5,176
new in 2025: €5,176
- Profit (loss) carried forward +€107,747
up €107,747 (+1,722%), from €6,257 to €114,004
- Tax, wage and social debts +€39,897
up €39,897 (+877%), from €4,551 to €44,448
- Other debts +€6,388
up €6,388 (+178%), from €3,582 to €9,970
- Gross operating margin +€131,727
up €131,727 (+1,666%), from €7,908 to €139,635
- Taxes +€28,826
up €28,826 (+1,759%), from €1,639 to €30,464
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 | €20,585 | €174,591 | +€154,006 | +748% |
| Fixed assets | 21/28 | - | €5,176 | +€5,176 | |
| Tangible fixed assets | 22/27 | - | €5,176 | +€5,176 | |
| Furniture and vehicles | 24 | - | €5,176 | +€5,176 | |
| Current assets | 29/58 | €20,585 | €169,415 | +€148,830 | +723% |
| Amounts receivable within one year | 40/41 | €18,771 | €36,921 | +€18,150 | +96.7% |
| Trade receivables | 40 | €18,771 | €36,921 | +€18,150 | +96.7% |
| Current investments | 50/53 | - | €100,022 | +€100,022 | |
| Cash at bank and in hand | 54/58 | €1,814 | €32,260 | +€30,446 | +1,678% |
| Deferred charges and accrued income | 490/1 | - | €212 | +€212 | |
| Total equity and liabilities | 10/49 | €20,585 | €174,591 | +€154,006 | +748% |
| Equity | 10/15 | €9,257 | €117,004 | +€107,747 | +1,164% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,257 | €114,004 | +€107,747 | +1,722% |
| Amounts payable | 17/49 | €11,328 | €57,587 | +€46,259 | +408% |
| Amounts payable within one year | 42/48 | €11,328 | €57,587 | +€46,259 | +408% |
| Trade debts | 44 | €3,195 | €3,169 | -€25 | -0.8% |
| Suppliers | 440/4 | €3,195 | €3,169 | -€25 | -0.8% |
| Taxes, remuneration and social security | 45 | €4,551 | €44,448 | +€39,897 | +877% |
| Taxes | 450/3 | €4,551 | €44,448 | +€39,897 | +877% |
| Other amounts payable | 47/48 | €3,582 | €9,970 | +€6,388 | +178% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €711 | +€711 | |
| Other operating charges | 640/8 | - | €648 | +€648 | |
| Gross operating margin | 9900 | €7,908 | €139,635 | +€131,727 | +1,666% |
| Operating profit (loss) | 9901 | €7,908 | €138,276 | +€130,368 | +1,649% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €12 | €72 | +€60 | +495% |
| Recurring financial charges | 65 | €12 | €72 | +€60 | +495% |
| Profit (loss) for the period before taxes | 9903 | €7,896 | €138,211 | +€130,315 | +1,650% |
| Income taxes | 67/77 | €1,639 | €30,464 | +€28,826 | +1,759% |
| Profit (loss) for the period | 9904 | €6,257 | €107,747 | +€101,490 | +1,622% |
| Profit (loss) for the period to be appropriated | 9905 | €6,257 | €107,747 | +€101,490 | +1,622% |
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 19 October 2026 via checked.be.