A3C: 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.
A3C
Largest movements
- Cash +€32,409
up €32,409 (+186%), from €17,470 to €49,878
mainly Net result for the year (+€31,355) and Other debts (+€20,583)
- Receivables within one year -€4,997
down €4,997 (-35.7%), from €13,997 to €9,000
of which Other amounts receivable: -€13,997
- Tangible fixed assets -€3,899
down €3,899 (-54.4%), from €7,170 to €3,271
of which Furniture and vehicles: -€2,927
- Other debts +€20,583
up €20,583 (+44.3%), from €46,425 to €67,008
- Tax, wage and social debts +€5,281
up €5,281 (+350%), from €1,510 to €6,790
- Debts after one year -€4,500
down €4,500 (-75.0%), from €6,000 to €1,500
- Gross operating margin +€27,527
up €27,527 (+96.9%), from €28,410 to €55,937
- Taxes +€8,281
up €8,281 (+97.3%), from €8,510 to €16,790
- Staff costs +€1,253
up €1,253 (+81.1%), from €1,546 to €2,799
- Financial income -€838
down €838 (-67.1%), from €1,250 to €411
- Other operating charges +€643
up €643 (+167%), from €384 to €1,027
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 | €243,238 | €267,197 | +€23,959 | +9.8% |
| Fixed assets | 21/28 | €211,170 | €207,271 | -€3,899 | -1.8% |
| Tangible fixed assets | 22/27 | €7,170 | €3,271 | -€3,899 | -54.4% |
| Plant, machinery and equipment | 23 | €1,783 | €811 | -€972 | -54.5% |
| Furniture and vehicles | 24 | €5,387 | €2,460 | -€2,927 | -54.3% |
| Financial fixed assets | 28 | €204,000 | €204,000 | = | 0.0% |
| Current assets | 29/58 | €32,069 | €59,926 | +€27,857 | +86.9% |
| Amounts receivable within one year | 40/41 | €13,997 | €9,000 | -€4,997 | -35.7% |
| Trade receivables | 40 | - | €9,000 | +€9,000 | |
| Other amounts receivable | 41 | €13,997 | - | -€13,997 | |
| Cash at bank and in hand | 54/58 | €17,470 | €49,878 | +€32,409 | +186% |
| Deferred charges and accrued income | 490/1 | €603 | €1,048 | +€445 | +73.9% |
| Total equity and liabilities | 10/49 | €243,238 | €267,197 | +€23,959 | +9.8% |
| Equity | 10/15 | €188,581 | €191,136 | +€2,555 | +1.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €170,030 | €172,530 | +€2,500 | +1.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €168,170 | €170,670 | +€2,500 | +1.5% |
| Profit (loss) carried forward | 14 | €6,151 | €6,206 | +€55 | +0.9% |
| Amounts payable | 17/49 | €54,658 | €76,061 | +€21,404 | +39.2% |
| Amounts payable after more than one year | 17 | €6,000 | €1,500 | -€4,500 | -75.0% |
| Financial debts | 170/4 | €6,000 | €1,500 | -€4,500 | -75.0% |
| Amounts payable within one year | 42/48 | €48,658 | €74,561 | +€25,904 | +53.2% |
| Trade debts | 44 | €723 | €763 | +€40 | +5.6% |
| Suppliers | 440/4 | €723 | €763 | +€40 | +5.6% |
| Taxes, remuneration and social security | 45 | €1,510 | €6,790 | +€5,281 | +350% |
| Taxes | 450/3 | €1,510 | €6,790 | +€5,281 | +350% |
| Other amounts payable | 47/48 | €46,425 | €67,008 | +€20,583 | +44.3% |
| Remuneration, social security and pensions | 62 | €1,546 | €2,799 | +€1,253 | +81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,033 | €3,899 | -€135 | -3.3% |
| Other operating charges | 640/8 | €384 | €1,027 | +€643 | +167% |
| Gross operating margin | 9900 | €28,410 | €55,937 | +€27,527 | +96.9% |
| Operating profit (loss) | 9901 | €22,447 | €48,213 | +€25,766 | +115% |
| Financial income | 75/76B | €1,250 | €411 | -€838 | -67.1% |
| Recurring financial income | 75 | €1,250 | €411 | -€838 | -67.1% |
| Financial charges | 65/66B | €483 | €479 | -€4 | -0.8% |
| Recurring financial charges | 65 | €483 | €479 | -€4 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €23,214 | €48,145 | +€24,932 | +107% |
| Income taxes | 67/77 | €8,510 | €16,790 | +€8,281 | +97.3% |
| Profit (loss) for the period | 9904 | €14,704 | €31,355 | +€16,651 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €14,704 | €31,355 | +€16,651 | +113% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.