A.C. SOLUTION: 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. SOLUTION
Largest movements
- Receivables within one year +€23,328
up €23,328 (+40.6%), from €57,400 to €80,728
of which Other amounts receivable: +€18,062
- Cash -€15,985
down €15,985 (-77.5%), from €20,615 to €4,630
mainly Tax, wage and social debts (-€26,681) and Receivables within one year (-€23,328)
- Tangible fixed assets -€12,232
down €12,232 (-22.8%), from €53,754 to €41,522
- Deferred charges and accrued income +€2,259
up €2,259 (+375%), from €603 to €2,862
- Tax, wage and social debts -€26,681
down €26,681 (-84.1%), from €31,718 to €5,037
- Profit (loss) carried forward +€20,252
up €20,252 (+23.4%), from €86,416 to €106,668
- Trade debts +€10,866
up €10,866 (+2,851%), from €381 to €11,248
- Current portion of long-term debt -€7,035
no longer reported in 2025 (was €7,035)
- Gross operating margin -€22,797
down €22,797 (-32.5%), from €70,076 to €47,279
- Taxes -€9,259
down €9,259 (-58.2%), from €15,912 to €6,653
- Depreciation +€3,309
up €3,309 (+20.8%), from €15,941 to €19,250
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.
Derived cash bridge
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 | €132,373 | €129,742 | -€2,631 | -2.0% |
| Fixed assets | 21/28 | €53,754 | €41,522 | -€12,232 | -22.8% |
| Tangible fixed assets | 22/27 | €53,754 | €41,522 | -€12,232 | -22.8% |
| Plant, machinery and equipment | 23 | €30,226 | €24,682 | -€5,544 | -18.3% |
| Furniture and vehicles | 24 | €14,341 | €8,703 | -€5,638 | -39.3% |
| Other tangible fixed assets | 26 | €9,188 | €8,138 | -€1,050 | -11.4% |
| Current assets | 29/58 | €78,618 | €88,220 | +€9,601 | +12.2% |
| Amounts receivable within one year | 40/41 | €57,400 | €80,728 | +€23,328 | +40.6% |
| Trade receivables | 40 | €19,795 | €25,061 | +€5,266 | +26.6% |
| Other amounts receivable | 41 | €37,605 | €55,667 | +€18,062 | +48.0% |
| Cash at bank and in hand | 54/58 | €20,615 | €4,630 | -€15,985 | -77.5% |
| Deferred charges and accrued income | 490/1 | €603 | €2,862 | +€2,259 | +375% |
| Total equity and liabilities | 10/49 | €132,373 | €129,742 | -€2,631 | -2.0% |
| Equity | 10/15 | €88,916 | €109,168 | +€20,252 | +22.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,416 | €106,668 | +€20,252 | +23.4% |
| Amounts payable | 17/49 | €43,456 | €20,574 | -€22,883 | -52.7% |
| Amounts payable within one year | 42/48 | €43,400 | €20,574 | -€22,826 | -52.6% |
| Current portion of amounts payable after more than one year | 42 | €7,035 | - | -€7,035 | |
| Trade debts | 44 | €381 | €11,248 | +€10,866 | +2,851% |
| Suppliers | 440/4 | €381 | €11,248 | +€10,866 | +2,851% |
| Taxes, remuneration and social security | 45 | €31,718 | €5,037 | -€26,681 | -84.1% |
| Taxes | 450/3 | €31,718 | €5,037 | -€26,681 | -84.1% |
| Other amounts payable | 47/48 | €4,265 | €4,289 | +€24 | +0.6% |
| Accrued charges and deferred income | 492/3 | €57 | - | -€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,941 | €19,250 | +€3,309 | +20.8% |
| Other operating charges | 640/8 | €775 | €602 | -€173 | -22.3% |
| Gross operating margin | 9900 | €70,076 | €47,279 | -€22,797 | -32.5% |
| Operating profit (loss) | 9901 | €53,360 | €27,427 | -€25,933 | -48.6% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €773 | €541 | -€232 | -30.0% |
| Recurring financial charges | 65 | €773 | €541 | -€232 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €52,586 | €26,905 | -€25,681 | -48.8% |
| Income taxes | 67/77 | €15,912 | €6,653 | -€9,259 | -58.2% |
| Profit (loss) for the period | 9904 | €36,674 | €20,252 | -€16,422 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,674 | €20,252 | -€16,422 | -44.8% |
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 17 October 2026 via checked.be.