A5CC: 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.
A5CC
Largest movements
- Receivables within one year +€73,522
up €73,522 (+39.8%), from €184,720 to €258,241
of which Trade receivables: +€67,049
- Cash +€9,378
up €9,378 (+167%), from €5,620 to €14,998
mainly Advances received (+€43,806) and Trade debts (+€15,016)
- Advances received +€43,806
up €43,806 (+58.6%), from €74,729 to €118,535
- Profit (loss) carried forward +€17,665
up €17,665, from -€16,870 to €796
- Trade debts +€15,016
up €15,016 (+22.5%), from €66,745 to €81,761
- Tax, wage and social debts +€11,024
up €11,024 (+1,959%), from €563 to €11,586
- Reserves -€6,000
down €6,000 (-10.9%), from €54,860 to €48,860
of which Distributable reserves: -€6,000
- Gross operating margin +€15,202
up €15,202 (+191%), from €7,976 to €23,178
- Taxes +€11,024
new in 2025: €11,024
- Other operating charges -€1,296
no longer reported in 2025 (was €1,296)
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 | €192,027 | €273,538 | +€81,511 | +42.4% |
| Fixed assets | 21/28 | €620 | €299 | -€321 | -51.8% |
| Tangible fixed assets | 22/27 | €570 | €292 | -€278 | -48.7% |
| Plant, machinery and equipment | 23 | €570 | €292 | -€278 | -48.7% |
| Financial fixed assets | 28 | €50 | €7 | -€43 | -86.6% |
| Current assets | 29/58 | €191,407 | €273,239 | +€81,832 | +42.8% |
| Amounts receivable within one year | 40/41 | €184,720 | €258,241 | +€73,522 | +39.8% |
| Trade receivables | 40 | €143,955 | €211,004 | +€67,049 | +46.6% |
| Other amounts receivable | 41 | €40,765 | €47,238 | +€6,473 | +15.9% |
| Cash at bank and in hand | 54/58 | €5,620 | €14,998 | +€9,378 | +167% |
| Deferred charges and accrued income | 490/1 | €1,067 | - | -€1,067 | |
| Total equity and liabilities | 10/49 | €192,027 | €273,538 | +€81,511 | +42.4% |
| Equity | 10/15 | €49,990 | €61,656 | +€11,665 | +23.3% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Contributions outside capital | 11 | €12,000 | €12,000 | = | 0.0% |
| Other | 1109/19 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €54,860 | €48,860 | -€6,000 | -10.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €53,000 | €47,000 | -€6,000 | -11.3% |
| Profit (loss) carried forward | 14 | -€16,870 | €796 | +€17,665 | |
| Amounts payable | 17/49 | €142,037 | €211,883 | +€69,846 | +49.2% |
| Amounts payable within one year | 42/48 | €142,037 | €211,883 | +€69,846 | +49.2% |
| Trade debts | 44 | €66,745 | €81,761 | +€15,016 | +22.5% |
| Suppliers | 440/4 | €66,745 | €81,761 | +€15,016 | +22.5% |
| Advances received on contracts in progress | 46 | €74,729 | €118,535 | +€43,806 | +58.6% |
| Taxes, remuneration and social security | 45 | €563 | €11,586 | +€11,024 | +1,959% |
| Taxes | 450/3 | €563 | €11,586 | +€11,024 | +1,959% |
| Non-recurring operating income | 76A | €654 | - | -€654 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278 | €278 | = | 0.0% |
| Other operating charges | 640/8 | €1,296 | - | -€1,296 | |
| Gross operating margin | 9900 | €7,976 | €23,178 | +€15,202 | +191% |
| Operating profit (loss) | 9901 | €6,402 | €22,900 | +€16,499 | +258% |
| Financial charges | 65/66B | €165 | €212 | +€47 | +28.2% |
| Recurring financial charges | 65 | €165 | €212 | +€47 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | €6,237 | €22,689 | +€16,452 | +264% |
| Income taxes | 67/77 | - | €11,024 | +€11,024 | |
| Profit (loss) for the period | 9904 | €6,237 | €11,665 | +€5,428 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,237 | €11,665 | +€5,428 | +87.0% |
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 16 October 2026 via checked.be.