A.C.K.: 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.K.
Largest movements
- Tangible fixed assets +€15,454
up €15,454 (+72.4%), from €21,350 to €36,804
of which Furniture and vehicles: +€18,872
- Cash +€7,056
up €7,056 (+105.6%), from €6,683 to €13,739
mainly Net result for the year (+€21,181) and Debts after one year (+€17,916)
- Receivables within one year +€6,264
up €6,264 (+134.7%), from €4,650 to €10,914
of which Trade receivables: +€6,814
- Debts after one year +€17,916
up €17,916 (+4029.9%), from €445 to €18,361
- Reserves +€15,000
up €15,000 (+806.5%), from €1,860 to €16,860
of which Tax-exempt reserves: +€15,000
- Tax, wage and social debts -€6,348
down €6,348 (-41.1%), from €15,463 to €9,115
- Profit (loss) carried forward +€6,181
up €6,181, from -€1,415 to €4,766
- Other debts -€2,345
no longer reported in 2025 (was €2,345)
- Purchases and services -€28,680
down €28,680 (-24.3%), from €117,804 to €89,124
- Turnover -€23,940
down €23,940 (-17.4%), from €137,662 to €113,722
- Gross operating margin +€10,226
up €10,226 (+42.7%), from €23,958 to €34,184
- Other operating charges -€7,472
down €7,472 (-94.9%), from €7,872 to €400
- Depreciation -€4,702
down €4,702 (-49.7%), from €9,454 to €4,752
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 | €32,983 | €61,457 | +€28,474 | +86.3% |
| Fixed assets | 21/28 | €21,650 | €36,804 | +€15,154 | +70.0% |
| Tangible fixed assets | 22/27 | €21,350 | €36,804 | +€15,454 | +72.4% |
| Land and buildings | 22 | €2,732 | - | -€2,732 | |
| Furniture and vehicles | 24 | €14,679 | €33,551 | +€18,872 | +128.6% |
| Other tangible fixed assets | 26 | €3,938 | €3,253 | -€685 | -17.4% |
| Financial fixed assets | 28 | €300 | - | -€300 | |
| Current assets | 29/58 | €11,333 | €24,653 | +€13,320 | +117.5% |
| Amounts receivable within one year | 40/41 | €4,650 | €10,914 | +€6,264 | +134.7% |
| Trade receivables | 40 | €4,100 | €10,914 | +€6,814 | +166.2% |
| Other amounts receivable | 41 | €550 | - | -€550 | |
| Cash at bank and in hand | 54/58 | €6,683 | €13,739 | +€7,056 | +105.6% |
| Total equity and liabilities | 10/49 | €32,983 | €61,457 | +€28,474 | +86.3% |
| Equity | 10/15 | €6,645 | €27,826 | +€21,181 | +318.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €16,860 | +€15,000 | +806.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | -€1,415 | €4,766 | +€6,181 | |
| Amounts payable | 17/49 | €26,338 | €33,631 | +€7,293 | +27.7% |
| Amounts payable after more than one year | 17 | €445 | €18,361 | +€17,916 | +4029.9% |
| Financial debts | 170/4 | €445 | €18,361 | +€17,916 | +4029.9% |
| Amounts payable within one year | 42/48 | €24,131 | €15,270 | -€8,861 | -36.7% |
| Current portion of amounts payable after more than one year | 42 | €5,206 | €4,974 | -€232 | -4.5% |
| Trade debts | 44 | €1,117 | €1,181 | +€64 | +5.7% |
| Suppliers | 440/4 | €1,117 | €1,181 | +€64 | +5.7% |
| Taxes, remuneration and social security | 45 | €15,463 | €9,115 | -€6,348 | -41.1% |
| Taxes | 450/3 | €15,463 | €9,115 | -€6,348 | -41.1% |
| Other amounts payable | 47/48 | €2,345 | - | -€2,345 | |
| Accrued charges and deferred income | 492/3 | €1,762 | - | -€1,762 | |
| Turnover | 70 | €137,662 | €113,722 | -€23,940 | -17.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €117,804 | €89,124 | -€28,680 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,454 | €4,752 | -€4,702 | -49.7% |
| Other operating charges | 640/8 | €7,872 | €400 | -€7,472 | -94.9% |
| Gross operating margin | 9900 | €23,958 | €34,184 | +€10,226 | +42.7% |
| Operating profit (loss) | 9901 | €6,632 | €29,032 | +€22,400 | +337.8% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €2,657 | €1,031 | -€1,626 | -61.2% |
| Recurring financial charges | 65 | €2,657 | €1,031 | -€1,626 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | €3,975 | €28,014 | +€24,039 | +604.7% |
| Income taxes | 67/77 | €3,028 | €6,833 | +€3,805 | +125.6% |
| Profit (loss) for the period | 9904 | €947 | €21,181 | +€20,234 | +2137.0% |
| Transfer to tax-exempt reserves | 689 | - | €15,000 | +€15,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €947 | €6,181 | +€5,234 | +552.8% |
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.