AC-CROSS: 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-CROSS
Largest movements
- Receivables within one year +€18,703
up €18,703 (+35.1%), from €53,304 to €72,007
of which Other amounts receivable: +€15,854
- Tangible fixed assets +€5,660
up €5,660 (+1982.5%), from €286 to €5,946
- Cash -€1,073
down €1,073 (-22.0%), from €4,886 to €3,813
mainly Receivables within one year (-€18,703) and Trade debts (-€7,533)
- Deferred charges and accrued income +€920
up €920 (+37.1%), from €2,476 to €3,396
- Debts after one year +€16,757
new in 2025: €16,757
- Reserves +€14,426
up €14,426 (+56.4%), from €25,569 to €39,995
- Trade debts -€7,533
down €7,533 (-68.7%), from €10,961 to €3,428
- Current portion of long-term debt +€4,775
new in 2025: €4,775
- Tax, wage and social debts -€3,769
down €3,769 (-38.3%), from €9,844 to €6,075
- Gross operating margin -€11,514
down €11,514 (-34.8%), from €33,125 to €21,610
- Taxes +€2,089
up €2,089 (+51.6%), from €4,050 to €6,140
- Staff costs -€1,200
no longer reported in 2025 (was €1,200)
- Financial income +€950
up €950 (+63.0%), from €1,509 to €2,459
- Financial charges +€476
up €476 (+53.8%), from €885 to €1,361
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 | €60,951 | €85,162 | +€24,210 | +39.7% |
| Fixed assets | 21/28 | €286 | €5,946 | +€5,660 | +1982.5% |
| Tangible fixed assets | 22/27 | €286 | €5,946 | +€5,660 | +1982.5% |
| Land and buildings | 22 | - | €2,587 | +€2,587 | |
| Plant, machinery and equipment | 23 | - | €1,820 | +€1,820 | |
| Furniture and vehicles | 24 | €286 | €1,539 | +€1,253 | +439.0% |
| Current assets | 29/58 | €60,666 | €79,216 | +€18,550 | +30.6% |
| Amounts receivable within one year | 40/41 | €53,304 | €72,007 | +€18,703 | +35.1% |
| Trade receivables | 40 | €15,797 | €18,646 | +€2,849 | +18.0% |
| Other amounts receivable | 41 | €37,507 | €53,361 | +€15,854 | +42.3% |
| Cash at bank and in hand | 54/58 | €4,886 | €3,813 | -€1,073 | -22.0% |
| Deferred charges and accrued income | 490/1 | €2,476 | €3,396 | +€920 | +37.1% |
| Total equity and liabilities | 10/49 | €60,951 | €85,162 | +€24,210 | +39.7% |
| Equity | 10/15 | €38,019 | €52,445 | +€14,426 | +37.9% |
| Contributions | 10/11 | €12,450 | €12,450 | = | 0.0% |
| Reserves | 13 | €25,569 | €39,995 | +€14,426 | +56.4% |
| Distributable reserves | 133 | €25,569 | €39,995 | +€14,426 | +56.4% |
| Amounts payable | 17/49 | €22,932 | €32,716 | +€9,784 | +42.7% |
| Amounts payable after more than one year | 17 | - | €16,757 | +€16,757 | |
| Financial debts | 170/4 | - | €16,757 | +€16,757 | |
| Amounts payable within one year | 42/48 | €22,504 | €15,960 | -€6,545 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,775 | +€4,775 | |
| Financial debts | 43 | €1,700 | €1,682 | -€18 | -1.1% |
| Credit institutions | 430/8 | €1,700 | €1,682 | -€18 | -1.1% |
| Trade debts | 44 | €10,961 | €3,428 | -€7,533 | -68.7% |
| Suppliers | 440/4 | €10,961 | €3,428 | -€7,533 | -68.7% |
| Taxes, remuneration and social security | 45 | €9,844 | €6,075 | -€3,769 | -38.3% |
| Taxes | 450/3 | €9,844 | €6,075 | -€3,769 | -38.3% |
| Accrued charges and deferred income | 492/3 | €428 | - | -€428 | |
| Remuneration, social security and pensions | 62 | €1,200 | - | -€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €998 | €744 | -€254 | -25.5% |
| Other operating charges | 640/8 | €1,637 | €1,399 | -€238 | -14.5% |
| Non-recurring operating charges | 66A | €9,532 | - | -€9,532 | |
| Gross operating margin | 9900 | €33,125 | €21,610 | -€11,514 | -34.8% |
| Operating profit (loss) | 9901 | €19,758 | €19,467 | -€290 | -1.5% |
| Financial income | 75/76B | €1,509 | €2,459 | +€950 | +63.0% |
| Recurring financial income | 75 | €1,509 | €2,459 | +€950 | +63.0% |
| Financial charges | 65/66B | €885 | €1,361 | +€476 | +53.8% |
| Recurring financial charges | 65 | €885 | €1,361 | +€476 | +53.8% |
| Profit (loss) for the period before taxes | 9903 | €20,382 | €20,566 | +€184 | +0.9% |
| Income taxes | 67/77 | €4,050 | €6,140 | +€2,089 | +51.6% |
| Profit (loss) for the period | 9904 | €16,332 | €14,426 | -€1,906 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,332 | €14,426 | -€1,906 | -11.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.