A.C.GROUP: what changed
Two fiscal 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.GROUP
Largest movements
- Receivables after one year +€318,039
new in 2026: €318,039
- Financial fixed assets -€75,000
down €75,000 (-99.9%), from €75,101 to €101
of which Affiliated companies: -€75,000
- Receivables within one year +€26,334
up €26,334 (+68.7%), from €38,319 to €64,653
of which Other amounts receivable: +€29,697
- Other debts +€160,857
up €160,857 (+951.7%), from €16,901 to €177,759
- Reserves +€124,000
new in 2026: €124,000
- Debts after one year -€20,000
down €20,000 (-33.3%), from €60,000 to €40,000
- Tax, wage and social debts +€6,472
up €6,472 (+109.7%), from €5,899 to €12,371
of which Taxes: +€6,452
- Financial income +€289,086
up €289,086 (+1091.9%), from €26,475 to €315,561
of which Non-recurring financial income: +€293,039
- Other operating income -€70,261
down €70,261 (-58.8%), from €119,538 to €49,277
- Staff costs -€69,507
down €69,507 (-99.7%), from €69,734 to €228
- Services and other goods -€27,368
down €27,368 (-20.2%), from €135,788 to €108,420
- Financial charges +€22,738
up €22,738 (+309.1%), from €7,356 to €30,094
of which Non-recurring financial charges: +€25,000
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,563 | €406,116 | +€269,552 | +197.4% |
| Fixed assets | 21/28 | €75,442 | €1,153 | -€74,289 | -98.5% |
| Tangible fixed assets | 22/27 | €341 | €1,052 | +€711 | +208.2% |
| Furniture and vehicles | 24 | €341 | €1,052 | +€711 | +208.2% |
| Financial fixed assets | 28 | €75,101 | €101 | -€75,000 | -99.9% |
| Affiliated companies | 280/1 | €75,000 | - | -€75,000 | |
| Participating interests | 280 | €75,000 | - | -€75,000 | |
| Other financial fixed assets | 284/8 | €101 | €101 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €101 | €101 | = | 0.0% |
| Current assets | 29/58 | €61,121 | €404,962 | +€343,841 | +562.6% |
| Amounts receivable after more than one year | 29 | - | €318,039 | +€318,039 | |
| Other amounts receivable | 291 | - | €318,039 | +€318,039 | |
| Amounts receivable within one year | 40/41 | €38,319 | €64,653 | +€26,334 | +68.7% |
| Trade receivables | 40 | €3,585 | €222 | -€3,363 | -93.8% |
| Other amounts receivable | 41 | €34,734 | €64,431 | +€29,697 | +85.5% |
| Cash at bank and in hand | 54/58 | €21,848 | €21,549 | -€299 | -1.4% |
| Deferred charges and accrued income | 490/1 | €954 | €721 | -€233 | -24.4% |
| Total equity and liabilities | 10/49 | €136,563 | €406,116 | +€269,552 | +197.4% |
| Equity | 10/15 | €50,000 | €174,265 | +€124,265 | +248.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | - | €124,000 | +€124,000 | |
| Distributable reserves | 133 | - | €124,000 | +€124,000 | |
| Profit (loss) carried forward | 14 | - | €265 | +€265 | |
| Amounts payable | 17/49 | €86,563 | €231,850 | +€145,287 | +167.8% |
| Amounts payable after more than one year | 17 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Other amounts payable | 178/9 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Amounts payable within one year | 42/48 | €26,563 | €191,850 | +€165,287 | +622.2% |
| Trade debts | 44 | €3,763 | €1,721 | -€2,042 | -54.3% |
| Suppliers | 440/4 | €3,763 | €1,721 | -€2,042 | -54.3% |
| Taxes, remuneration and social security | 45 | €5,899 | €12,371 | +€6,472 | +109.7% |
| Taxes | 450/3 | €3,588 | €10,039 | +€6,452 | +179.8% |
| Remuneration and social security | 454/9 | €2,311 | €2,331 | +€20 | +0.9% |
| Other amounts payable | 47/48 | €16,901 | €177,759 | +€160,857 | +951.7% |
| Operating income | 70/76A | €204,744 | €134,483 | -€70,261 | -34.3% |
| Turnover | 70 | €85,207 | €85,207 | = | 0.0% |
| Other operating income | 74 | €119,538 | €49,277 | -€70,261 | -58.8% |
| Operating charges | 60/66A | €211,153 | €110,017 | -€101,136 | -47.9% |
| Services and other goods | 61 | €135,788 | €108,420 | -€27,368 | -20.2% |
| Remuneration, social security and pensions | 62 | €69,734 | €228 | -€69,507 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,082 | €748 | -€334 | -30.9% |
| Other operating charges | 640/8 | €4,549 | €622 | -€3,927 | -86.3% |
| Operating profit (loss) | 9901 | -€6,408 | €24,466 | +€30,875 | |
| Financial income | 75/76B | €26,475 | €315,561 | +€289,086 | +1091.9% |
| Recurring financial income | 75 | €26,475 | €22,522 | -€3,953 | -14.9% |
| Income from current assets | 751 | €1,475 | €2,522 | +€1,047 | +71.0% |
| Other financial income | 752/9 | €25,000 | €20,000 | -€5,000 | -20.0% |
| Non-recurring financial income | 76B | - | €293,039 | +€293,039 | |
| Financial charges | 65/66B | €7,356 | €30,094 | +€22,738 | +309.1% |
| Recurring financial charges | 65 | €7,356 | €5,094 | -€2,262 | -30.8% |
| Debt charges | 650 | €7,356 | €4,974 | -€2,382 | -32.4% |
| Other financial charges | 652/9 | - | €120 | +€120 | |
| Non-recurring financial charges | 66B | - | €25,000 | +€25,000 | |
| Profit (loss) for the period before taxes | 9903 | €12,711 | €309,934 | +€297,223 | +2338.4% |
| Income taxes | 67/77 | €569 | €7,910 | +€7,340 | +1289.6% |
| Taxes | 670/3 | €569 | €7,910 | +€7,340 | +1289.6% |
| Profit (loss) for the period | 9904 | €12,141 | €302,024 | +€289,883 | +2387.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,141 | €302,024 | +€289,883 | +2387.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.