AC CABLING: what changed
Two fiscal 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 CABLING
Largest movements
- Receivables within one year -€16,338
down €16,338 (-49.8%), from €32,826 to €16,487
of which Trade receivables: -€15,547
- Tangible fixed assets -€1,887
down €1,887 (-6.9%), from €27,393 to €25,506
of which Land and buildings: -€1,172
- Deferred charges and accrued income +€810
up €810 (+32.9%), from €2,462 to €3,272
- Trade debts -€7,430
down €7,430 (-35.2%), from €21,113 to €13,682
- Debts after one year -€6,374
down €6,374 (-49.2%), from €12,955 to €6,581
- Profit (loss) carried forward -€3,812
down €3,812, from €447 to -€3,365
- Tax, wage and social debts +€998
up €998 (+9.9%), from €10,060 to €11,059
of which Remuneration and social security: +€917
- Gross operating margin +€41,070
up €41,070 (+168.7%), from €24,344 to €65,414
- Staff costs +€12,319
up €12,319 (+27.5%), from €44,729 to €57,049
- Financial income -€733
down €733 (-96.4%), from €760 to €28
- Depreciation +€659
up €659 (+6.5%), from €10,124 to €10,783
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 | €68,468 | €51,626 | -€16,842 | -24.6% |
| Fixed assets | 21/28 | €27,393 | €25,506 | -€1,887 | -6.9% |
| Tangible fixed assets | 22/27 | €27,393 | €25,506 | -€1,887 | -6.9% |
| Land and buildings | 22 | €5,043 | €3,872 | -€1,172 | -23.2% |
| Furniture and vehicles | 24 | €22,350 | €21,634 | -€716 | -3.2% |
| Current assets | 29/58 | €41,074 | €26,120 | -€14,955 | -36.4% |
| Amounts receivable within one year | 40/41 | €32,826 | €16,487 | -€16,338 | -49.8% |
| Trade receivables | 40 | €29,920 | €14,373 | -€15,547 | -52.0% |
| Other amounts receivable | 41 | €2,905 | €2,114 | -€791 | -27.2% |
| Cash at bank and in hand | 54/58 | €5,787 | €6,360 | +€573 | +9.9% |
| Deferred charges and accrued income | 490/1 | €2,462 | €3,272 | +€810 | +32.9% |
| Total equity and liabilities | 10/49 | €68,468 | €51,626 | -€16,842 | -24.6% |
| Equity | 10/15 | €8,507 | €4,695 | -€3,812 | -44.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €447 | -€3,365 | -€3,812 | |
| Amounts payable | 17/49 | €59,960 | €46,931 | -€13,030 | -21.7% |
| Amounts payable after more than one year | 17 | €12,955 | €6,581 | -€6,374 | -49.2% |
| Financial debts | 170/4 | €12,955 | €6,581 | -€6,374 | -49.2% |
| Amounts payable within one year | 42/48 | €47,005 | €40,349 | -€6,655 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €6,174 | €6,374 | +€200 | +3.2% |
| Trade debts | 44 | €21,113 | €13,682 | -€7,430 | -35.2% |
| Suppliers | 440/4 | €21,113 | €13,682 | -€7,430 | -35.2% |
| Taxes, remuneration and social security | 45 | €10,060 | €11,059 | +€998 | +9.9% |
| Taxes | 450/3 | €2,091 | €2,172 | +€81 | +3.9% |
| Remuneration and social security | 454/9 | €7,969 | €8,886 | +€917 | +11.5% |
| Other amounts payable | 47/48 | €9,658 | €9,234 | -€424 | -4.4% |
| Remuneration, social security and pensions | 62 | €44,729 | €57,049 | +€12,319 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,124 | €10,783 | +€659 | +6.5% |
| Other operating charges | 640/8 | €384 | €271 | -€113 | -29.5% |
| Gross operating margin | 9900 | €24,344 | €65,414 | +€41,070 | +168.7% |
| Operating profit (loss) | 9901 | -€30,894 | -€2,688 | +€28,206 | +91.3% |
| Financial income | 75/76B | €760 | €28 | -€733 | -96.4% |
| Recurring financial income | 75 | €760 | €28 | -€733 | -96.4% |
| Financial charges | 65/66B | €1,181 | €838 | -€343 | -29.0% |
| Recurring financial charges | 65 | €1,181 | €838 | -€343 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | -€31,315 | -€3,499 | +€27,816 | +88.8% |
| Income taxes | 67/77 | €272 | €313 | +€41 | +15.1% |
| Profit (loss) for the period | 9904 | -€31,587 | -€3,812 | +€27,775 | +87.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,587 | -€3,812 | +€27,775 | +87.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.