AC€ ADVICE: 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€ ADVICE
Largest movements
- Receivables within one year -€12,441
down €12,441 (-64.8%), from €19,207 to €6,766
of which Other amounts receivable: -€13,236
- Reserves -€17,801
down €17,801 (-57.2%), from €31,106 to €13,305
- Profit (loss) carried forward +€9,139
up €9,139, from -€8,668 to €471
- Tax, wage and social debts -€7,592
down €7,592 (-59.7%), from €12,710 to €5,117
of which Taxes: -€8,092
- Other debts +€6,156
new in 2025: €6,156
- Debts after one year -€3,805
down €3,805 (-45.4%), from €8,386 to €4,580
- Gross operating margin +€20,948
up €20,948, from -€7,489 to €13,460
- Taxes +€2,538
up €2,538 (+1819.2%), from €140 to €2,678
- Other operating charges +€1,022
new in 2025: €1,022
- Depreciation -€596
down €596 (-71.2%), from €837 to €241
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 | €54,771 | €41,806 | -€12,965 | -23.7% |
| Formation expenses | 20 | €241 | €0 | -€241 | -100.0% |
| Fixed assets | 21/28 | €35,000 | €35,000 | = | 0.0% |
| Financial fixed assets | 28 | €35,000 | €35,000 | = | 0.0% |
| Current assets | 29/58 | €19,530 | €6,806 | -€12,725 | -65.2% |
| Amounts receivable within one year | 40/41 | €19,207 | €6,766 | -€12,441 | -64.8% |
| Trade receivables | 40 | €2,205 | €3,000 | +€795 | +36.0% |
| Other amounts receivable | 41 | €17,002 | €3,766 | -€13,236 | -77.9% |
| Cash at bank and in hand | 54/58 | €323 | €40 | -€283 | -87.7% |
| Total equity and liabilities | 10/49 | €54,771 | €41,806 | -€12,965 | -23.7% |
| Equity | 10/15 | €25,438 | €16,776 | -€8,662 | -34.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,106 | €13,305 | -€17,801 | -57.2% |
| Distributable reserves | 133 | €31,106 | €13,305 | -€17,801 | -57.2% |
| Profit (loss) carried forward | 14 | -€8,668 | €471 | +€9,139 | |
| Amounts payable | 17/49 | €29,333 | €25,029 | -€4,303 | -14.7% |
| Amounts payable after more than one year | 17 | €8,386 | €4,580 | -€3,805 | -45.4% |
| Financial debts | 170/4 | €8,386 | €4,580 | -€3,805 | -45.4% |
| Amounts payable within one year | 42/48 | €19,389 | €20,449 | +€1,060 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €3,698 | €3,805 | +€108 | +2.9% |
| Trade debts | 44 | €2,982 | €5,371 | +€2,388 | +80.1% |
| Suppliers | 440/4 | €2,982 | €5,371 | +€2,388 | +80.1% |
| Taxes, remuneration and social security | 45 | €12,710 | €5,117 | -€7,592 | -59.7% |
| Taxes | 450/3 | €11,710 | €3,617 | -€8,092 | -69.1% |
| Remuneration and social security | 454/9 | €1,000 | €1,500 | +€500 | +50.0% |
| Other amounts payable | 47/48 | - | €6,156 | +€6,156 | |
| Accrued charges and deferred income | 492/3 | €1,558 | €0 | -€1,558 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €837 | €241 | -€596 | -71.2% |
| Other operating charges | 640/8 | - | €1,022 | +€1,022 | |
| Gross operating margin | 9900 | -€7,489 | €13,460 | +€20,948 | |
| Operating profit (loss) | 9901 | -€8,325 | €12,197 | +€20,523 | |
| Financial charges | 65/66B | €503 | €381 | -€123 | -24.4% |
| Recurring financial charges | 65 | €503 | €381 | -€123 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,828 | €11,817 | +€20,645 | |
| Income taxes | 67/77 | €140 | €2,678 | +€2,538 | +1819.2% |
| Profit (loss) for the period | 9904 | -€8,968 | €9,139 | +€18,107 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,968 | €9,139 | +€18,107 |
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.