A.C.I. CONCEPT: 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.I. CONCEPT
Largest movements
- Tangible fixed assets -€7,801
down €7,801 (-6.3%), from €123,510 to €115,709
- Cash -€1,515
down €1,515 (-18.1%), from €8,361 to €6,846
mainly Debts after one year (-€12,624) and Trade debts (-€3,107)
- Debts after one year -€12,624
down €12,624 (-12.1%), from €104,486 to €91,862
of which Financial debts: -€12,624
- Profit (loss) carried forward +€5,990
up €5,990 (+8.6%), from -€69,963 to -€63,974
- Trade debts -€3,107
down €3,107 (-85.9%), from €3,617 to €510
- Turnover -€22,960
no longer reported in 2025 (was €22,960)
- Purchases and services -€4,992
no longer reported in 2025 (was €4,992)
- Gross operating margin -€3,107
down €3,107 (-16.4%), from €18,955 to €15,848
- Financial charges -€232
down €232 (-13.3%), from €1,744 to €1,512
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 | €132,013 | €122,705 | -€9,308 | -7.1% |
| Fixed assets | 21/28 | €123,510 | €115,709 | -€7,801 | -6.3% |
| Tangible fixed assets | 22/27 | €123,510 | €115,709 | -€7,801 | -6.3% |
| Land and buildings | 22 | €123,510 | €115,709 | -€7,801 | -6.3% |
| Current assets | 29/58 | €8,503 | €6,996 | -€1,507 | -17.7% |
| Cash at bank and in hand | 54/58 | €8,361 | €6,846 | -€1,515 | -18.1% |
| Deferred charges and accrued income | 490/1 | €142 | €151 | +€8 | +5.9% |
| Total equity and liabilities | 10/49 | €132,013 | €122,705 | -€9,308 | -7.1% |
| Equity | 10/15 | -€51,363 | -€45,374 | +€5,990 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,963 | -€63,974 | +€5,990 | +8.6% |
| Amounts payable | 17/49 | €183,376 | €168,079 | -€15,298 | -8.3% |
| Amounts payable after more than one year | 17 | €104,486 | €91,862 | -€12,624 | -12.1% |
| Financial debts | 170/4 | €64,430 | €51,806 | -€12,624 | -19.6% |
| Other amounts payable | 178/9 | €40,056 | €40,056 | = | 0.0% |
| Amounts payable within one year | 42/48 | €78,891 | €76,217 | -€2,674 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €12,387 | €12,624 | +€236 | +1.9% |
| Trade debts | 44 | €3,617 | €510 | -€3,107 | -85.9% |
| Suppliers | 440/4 | €3,617 | €510 | -€3,107 | -85.9% |
| Other amounts payable | 47/48 | €62,887 | €63,083 | +€197 | +0.3% |
| Turnover | 70 | €22,960 | - | -€22,960 | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,992 | - | -€4,992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,576 | €7,801 | +€225 | +3.0% |
| Other operating charges | 640/8 | €641 | €545 | -€96 | -14.9% |
| Gross operating margin | 9900 | €18,955 | €15,848 | -€3,107 | -16.4% |
| Operating profit (loss) | 9901 | €10,738 | €7,502 | -€3,237 | -30.1% |
| Financial charges | 65/66B | €1,744 | €1,512 | -€232 | -13.3% |
| Recurring financial charges | 65 | €1,744 | €1,512 | -€232 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €8,994 | €5,990 | -€3,005 | -33.4% |
| Profit (loss) for the period | 9904 | €8,994 | €5,990 | -€3,005 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,994 | €5,990 | -€3,005 | -33.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.