A.C.I.: 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.I.
Largest movements
- Cash -€1,834
down €1,834 (-88.5%), from €2,072 to €238
mainly Other debts (-€6,775) and Contributions, distributions and other (-€1)
- Tangible fixed assets -€776
down €776 (-3.5%), from €22,328 to €21,552
- Other debts -€6,775
down €6,775 (-23.0%), from €29,461 to €22,686
- Profit (loss) carried forward +€4,166
up €4,166 (+5.4%), from -€77,155 to -€72,989
- Gross operating margin +€2,070
up €2,070 (+53.9%), from -€3,837 to -€1,767
- Purchases and services -€2,070
down €2,070 (-53.9%), from €3,837 to €1,767
- Other operating charges -€682
down €682 (-35.2%), from €1,940 to €1,258
- Taxes +€251
new in 2025: €251
- Financial charges +€42
up €42 (+23.9%), from €176 to €218
of which Financial charges: +€42
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 | €24,400 | €21,790 | -€2,610 | -10.7% |
| Fixed assets | 21/28 | €22,328 | €21,552 | -€776 | -3.5% |
| Tangible fixed assets | 22/27 | €22,328 | €21,552 | -€776 | -3.5% |
| Land and buildings | 22 | €22,328 | €21,552 | -€776 | -3.5% |
| Current assets | 29/58 | €2,072 | €238 | -€1,834 | -88.5% |
| Cash at bank and in hand | 54/58 | €2,072 | €238 | -€1,834 | -88.5% |
| Total equity and liabilities | 10/49 | €24,400 | €21,790 | -€2,610 | -10.7% |
| Equity | 10/15 | -€5,061 | -€896 | +€4,165 | +82.3% |
| Contributions | 10/11 | €61,973 | €61,972 | -€1 | 0.0% |
| Capital | 10 | €61,973 | €61,972 | -€1 | 0.0% |
| Issued capital | 100 | €61,973 | €61,972 | -€1 | 0.0% |
| Reserves | 13 | €10,121 | €10,121 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €3,924 | €3,924 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,155 | -€72,989 | +€4,166 | +5.4% |
| Amounts payable | 17/49 | €29,461 | €22,686 | -€6,775 | -23.0% |
| Amounts payable within one year | 42/48 | €29,461 | €22,686 | -€6,775 | -23.0% |
| Other amounts payable | 47/48 | €29,461 | €22,686 | -€6,775 | -23.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,837 | €1,767 | -€2,070 | -53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €776 | €776 | = | 0.0% |
| Other operating charges | 640/8 | €1,940 | €1,258 | -€682 | -35.2% |
| Gross operating margin | 9900 | -€3,837 | -€1,767 | +€2,070 | +53.9% |
| Operating profit (loss) | 9901 | -€6,553 | -€3,801 | +€2,752 | +42.0% |
| Financial income | 75/76B | €8,400 | €8,436 | +€36 | +0.4% |
| Recurring financial income | 75 | €8,400 | €8,436 | +€36 | +0.4% |
| Non-recurring financial income | 76B | €8,400 | €8,436 | +€36 | +0.4% |
| Financial charges | 65/66B | €176 | €218 | +€42 | +23.9% |
| Recurring financial charges | 65 | €176 | €218 | +€42 | +23.9% |
| Non-recurring financial charges | 66B | €176 | €218 | +€42 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €1,671 | €4,417 | +€2,746 | +164.3% |
| Income taxes | 67/77 | - | €251 | +€251 | |
| Profit (loss) for the period | 9904 | €1,671 | €4,166 | +€2,495 | +149.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,671 | €4,166 | +€2,495 | +149.3% |
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 10 October 2026 via checked.be.