A.C.D.D.: 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.D.D.
Largest movements
- Cash +€27,480
up €27,480 (+40.7%), from €67,499 to €94,979
mainly Net result for the year (+€64,632) and Short-term financial debts (+€10,080)
- Receivables within one year -€7,000
down €7,000 (-94.3%), from €7,424 to €424
of which Other amounts receivable: -€7,000
- Short-term financial debts +€10,080
new in 2025: €10,080
- Profit (loss) carried forward +€4,632
up €4,632 (+71.7%), from €6,465 to €11,097
- Other debts +€4,000
up €4,000 (+6.8%), from €58,500 to €62,500
- Trade debts +€2,895
up €2,895 (+2326.2%), from €124 to €3,019
- Taxes -€7,718
down €7,718 (-26.1%), from €29,573 to €21,855
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 | €124,923 | €145,403 | +€20,480 | +16.4% |
| Fixed assets | 21/28 | €50,000 | €50,000 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €74,923 | €95,403 | +€20,480 | +27.3% |
| Amounts receivable within one year | 40/41 | €7,424 | €424 | -€7,000 | -94.3% |
| Trade receivables | 40 | €424 | €424 | = | 0.0% |
| Other amounts receivable | 41 | €7,000 | - | -€7,000 | |
| Cash at bank and in hand | 54/58 | €67,499 | €94,979 | +€27,480 | +40.7% |
| Total equity and liabilities | 10/49 | €124,923 | €145,403 | +€20,480 | +16.4% |
| Equity | 10/15 | €50,465 | €55,097 | +€4,632 | +9.2% |
| Contributions | 10/11 | €44,000 | €44,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,465 | €11,097 | +€4,632 | +71.7% |
| Amounts payable | 17/49 | €74,458 | €90,306 | +€15,848 | +21.3% |
| Amounts payable within one year | 42/48 | €73,783 | €89,631 | +€15,848 | +21.5% |
| Financial debts | 43 | - | €10,080 | +€10,080 | |
| Credit institutions | 430/8 | - | €10,080 | +€10,080 | |
| Trade debts | 44 | €124 | €3,019 | +€2,895 | +2326.2% |
| Suppliers | 440/4 | €124 | €3,019 | +€2,895 | +2326.2% |
| Taxes, remuneration and social security | 45 | €15,158 | €14,031 | -€1,127 | -7.4% |
| Taxes | 450/3 | €15,158 | €14,031 | -€1,127 | -7.4% |
| Other amounts payable | 47/48 | €58,500 | €62,500 | +€4,000 | +6.8% |
| Accrued charges and deferred income | 492/3 | €675 | €675 | = | 0.0% |
| Other operating charges | 640/8 | €457 | €471 | +€15 | +3.2% |
| Gross operating margin | 9900 | €87,599 | €87,528 | -€71 | -0.1% |
| Operating profit (loss) | 9901 | €87,142 | €87,057 | -€85 | -0.1% |
| Financial charges | 65/66B | €447 | €569 | +€122 | +27.4% |
| Recurring financial charges | 65 | €447 | €569 | +€122 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €86,695 | €86,488 | -€208 | -0.2% |
| Income taxes | 67/77 | €29,573 | €21,855 | -€7,718 | -26.1% |
| Profit (loss) for the period | 9904 | €57,122 | €64,632 | +€7,510 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,122 | €64,632 | +€7,510 | +13.1% |
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 12 October 2026 via checked.be.