AC&B Technics: 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&B Technics
Largest movements
- Receivables within one year +€1,402
up €1,402 (+173%), from €811 to €2,213
of which Trade receivables: +€1,540
- Cash +€941
new in 2025: €941
mainly Other debts (+€2,400) and Net result for the year (+€2,000)
- Short-term financial debts -€4,876
no longer reported in 2025 (was €4,876)
- Other debts +€2,400
up €2,400 (+6.9%), from €34,941 to €37,341
- Profit (loss) carried forward +€2,000
up €2,000 (+3.4%), from -€59,339 to -€57,339
- Trade debts +€1,900
new in 2025: €1,900
- Tax, wage and social debts +€919
up €919 (+27.8%), from €3,300 to €4,219
of which Taxes: +€919
- Gross operating margin +€15,385
up €15,385, from -€12,359 to €3,026
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 | €2,618 | €4,961 | +€2,343 | +89.5% |
| Fixed assets | 21/28 | €1,807 | €1,807 | = | 0.0% |
| Financial fixed assets | 28 | €1,807 | €1,807 | = | 0.0% |
| Current assets | 29/58 | €811 | €3,154 | +€2,343 | +289% |
| Amounts receivable within one year | 40/41 | €811 | €2,213 | +€1,402 | +173% |
| Trade receivables | 40 | €450 | €1,990 | +€1,540 | +342% |
| Other amounts receivable | 41 | €361 | €223 | -€138 | -38.2% |
| Cash at bank and in hand | 54/58 | - | €941 | +€941 | |
| Total equity and liabilities | 10/49 | €2,618 | €4,961 | +€2,343 | +89.5% |
| Equity | 10/15 | -€40,499 | -€38,499 | +€2,000 | +4.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €248 | €248 | = | 0.0% |
| Distributable reserves | 133 | €248 | €248 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,339 | -€57,339 | +€2,000 | +3.4% |
| Amounts payable | 17/49 | €43,117 | €43,460 | +€343 | +0.8% |
| Amounts payable within one year | 42/48 | €43,117 | €43,460 | +€343 | +0.8% |
| Financial debts | 43 | €4,876 | - | -€4,876 | |
| Credit institutions | 430/8 | €4,876 | - | -€4,876 | |
| Trade debts | 44 | - | €1,900 | +€1,900 | |
| Suppliers | 440/4 | - | €1,900 | +€1,900 | |
| Taxes, remuneration and social security | 45 | €3,300 | €4,219 | +€919 | +27.8% |
| Taxes | 450/3 | - | €919 | +€919 | |
| Remuneration and social security | 454/9 | €3,300 | €3,300 | = | 0.0% |
| Other amounts payable | 47/48 | €34,941 | €37,341 | +€2,400 | +6.9% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€12,359 | €3,026 | +€15,385 | |
| Operating profit (loss) | 9901 | -€12,477 | €2,906 | +€15,383 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €947 | €908 | -€39 | -4.1% |
| Recurring financial charges | 65 | €947 | €908 | -€39 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,424 | €2,000 | +€15,424 | |
| Profit (loss) for the period | 9904 | -€13,424 | €2,000 | +€15,424 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,424 | €2,000 | +€15,424 |
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 13 October 2026 via checked.be.