AC 4 PROMISES: 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.
AC 4 PROMISES
Largest movements
- Deferred charges and accrued income +€1,584
up €1,584 (+772.2%), from €205 to €1,789
- Cash +€1,486
new in 2025: €1,486
mainly Net result for the year (+€8,605) and Trade debts (+€3,247)
- Receivables within one year -€1,473
down €1,473 (-2.1%), from €69,082 to €67,608
of which Other amounts receivable: -€9,829
- Profit (loss) carried forward +€8,605
up €8,605 (+17.0%), from €50,561 to €59,166
- Tax, wage and social debts -€8,530
down €8,530 (-67.8%), from €12,573 to €4,044
- Trade debts +€3,247
up €3,247 (+312.8%), from €1,038 to €4,285
- Short-term financial debts -€3,082
down €3,082 (-100.0%), from €3,082 to €0
- Other debts +€800
new in 2025: €800
- Purchases and services +€11,378
up €11,378 (+19.2%), from €59,366 to €70,744
- Turnover +€9,258
up €9,258 (+12.3%), from €75,139 to €84,398
- Taxes -€3,440
down €3,440 (-57.9%), from €5,942 to €2,503
- Gross operating margin -€2,120
down €2,120 (-13.4%), from €15,774 to €13,654
- Financial charges +€1,086
up €1,086 (+124.5%), from €872 to €1,957
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 | €70,254 | €71,294 | +€1,040 | +1.5% |
| Fixed assets | 21/28 | €967 | €410 | -€557 | -57.6% |
| Intangible fixed assets | 21 | €190 | €0 | -€190 | -100.0% |
| Tangible fixed assets | 22/27 | €777 | €410 | -€367 | -47.2% |
| Plant, machinery and equipment | 23 | €42 | €0 | -€42 | -100.0% |
| Furniture and vehicles | 24 | €735 | €410 | -€325 | -44.2% |
| Current assets | 29/58 | €69,287 | €70,884 | +€1,597 | +2.3% |
| Amounts receivable within one year | 40/41 | €69,082 | €67,608 | -€1,473 | -2.1% |
| Trade receivables | 40 | €42,898 | €51,254 | +€8,356 | +19.5% |
| Other amounts receivable | 41 | €26,184 | €16,355 | -€9,829 | -37.5% |
| Cash at bank and in hand | 54/58 | - | €1,486 | +€1,486 | |
| Deferred charges and accrued income | 490/1 | €205 | €1,789 | +€1,584 | +772.2% |
| Total equity and liabilities | 10/49 | €70,254 | €71,294 | +€1,040 | +1.5% |
| Equity | 10/15 | €53,561 | €62,166 | +€8,605 | +16.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,561 | €59,166 | +€8,605 | +17.0% |
| Amounts payable | 17/49 | €16,693 | €9,129 | -€7,565 | -45.3% |
| Amounts payable within one year | 42/48 | €16,693 | €9,129 | -€7,565 | -45.3% |
| Financial debts | 43 | €3,082 | €0 | -€3,082 | -100.0% |
| Credit institutions | 430/8 | €3,082 | €0 | -€3,082 | -100.0% |
| Trade debts | 44 | €1,038 | €4,285 | +€3,247 | +312.8% |
| Suppliers | 440/4 | €1,038 | €4,285 | +€3,247 | +312.8% |
| Taxes, remuneration and social security | 45 | €12,573 | €4,044 | -€8,530 | -67.8% |
| Taxes | 450/3 | €12,573 | €4,044 | -€8,530 | -67.8% |
| Other amounts payable | 47/48 | - | €800 | +€800 | |
| Turnover | 70 | €75,139 | €84,398 | +€9,258 | +12.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,366 | €70,744 | +€11,378 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,011 | €557 | -€454 | -44.9% |
| Other operating charges | 640/8 | €678 | €497 | -€181 | -26.6% |
| Non-recurring operating charges | 66A | €123 | €604 | +€481 | +390.8% |
| Gross operating margin | 9900 | €15,774 | €13,654 | -€2,120 | -13.4% |
| Operating profit (loss) | 9901 | €13,962 | €11,995 | -€1,966 | -14.1% |
| Financial income | 75/76B | €1,690 | €1,069 | -€620 | -36.7% |
| Recurring financial income | 75 | €1,690 | €1,069 | -€620 | -36.7% |
| Financial charges | 65/66B | €872 | €1,957 | +€1,086 | +124.5% |
| Recurring financial charges | 65 | €872 | €1,957 | +€1,086 | +124.5% |
| Profit (loss) for the period before taxes | 9903 | €14,780 | €11,108 | -€3,672 | -24.8% |
| Income taxes | 67/77 | €5,942 | €2,503 | -€3,440 | -57.9% |
| Profit (loss) for the period | 9904 | €8,837 | €8,605 | -€233 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,837 | €8,605 | -€233 | -2.6% |
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 10 October 2026 via checked.be.