AC/DC SOLUTIONS: 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/DC SOLUTIONS
Largest movements
- Cash +€28,370
up €28,370 (+33.9%), from €83,628 to €111,998
mainly Net result for the year (+€49,675) and Depreciation (+€10,083)
- Tangible fixed assets -€5,412
down €5,412 (-12.0%), from €45,250 to €39,838
of which Furniture and vehicles: -€6,068
- Receivables within one year -€2,988
down €2,988 (-3.7%), from €80,923 to €77,935
of which Other amounts receivable: -€11,131
- Reserves +€49,675
up €49,675 (+63.3%), from €78,534 to €128,208
of which Distributable reserves: +€49,675
- Debts after one year -€24,496
down €24,496 (-92.6%), from €26,441 to €1,945
- Trade debts -€12,052
down €12,052 (-40.6%), from €29,716 to €17,664
- Other debts +€4,783
up €4,783 (+20.5%), from €23,282 to €28,065
- Staff costs +€19,318
up €19,318 (+23.7%), from €81,433 to €100,751
- Gross operating margin +€8,880
up €8,880 (+5.1%), from €174,279 to €183,159
- Taxes -€2,325
down €2,325 (-10.1%), from €23,027 to €20,701
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 | €212,859 | €232,242 | +€19,383 | +9.1% |
| Fixed assets | 21/28 | €45,250 | €39,838 | -€5,412 | -12.0% |
| Tangible fixed assets | 22/27 | €45,250 | €39,838 | -€5,412 | -12.0% |
| Plant, machinery and equipment | 23 | €18,113 | €18,769 | +€655 | +3.6% |
| Furniture and vehicles | 24 | €27,136 | €21,069 | -€6,068 | -22.4% |
| Current assets | 29/58 | €167,609 | €192,405 | +€24,795 | +14.8% |
| Stocks and contracts in progress | 3 | €2,834 | €1,318 | -€1,516 | -53.5% |
| Stocks | 30/36 | €2,834 | €1,318 | -€1,516 | -53.5% |
| Amounts receivable within one year | 40/41 | €80,923 | €77,935 | -€2,988 | -3.7% |
| Trade receivables | 40 | €66,042 | €74,186 | +€8,144 | +12.3% |
| Other amounts receivable | 41 | €14,881 | €3,749 | -€11,131 | -74.8% |
| Cash at bank and in hand | 54/58 | €83,628 | €111,998 | +€28,370 | +33.9% |
| Deferred charges and accrued income | 490/1 | €225 | €1,154 | +€929 | +413% |
| Total equity and liabilities | 10/49 | €212,859 | €232,242 | +€19,383 | +9.1% |
| Equity | 10/15 | €119,775 | €169,450 | +€49,675 | +41.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,534 | €128,208 | +€49,675 | +63.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €76,674 | €126,348 | +€49,675 | +64.8% |
| Profit (loss) carried forward | 14 | €22,642 | €22,642 | = | 0.0% |
| Amounts payable | 17/49 | €93,084 | €62,792 | -€30,292 | -32.5% |
| Amounts payable after more than one year | 17 | €26,441 | €1,945 | -€24,496 | -92.6% |
| Financial debts | 170/4 | €26,441 | €1,945 | -€24,496 | -92.6% |
| Amounts payable within one year | 42/48 | €66,643 | €60,847 | -€5,796 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €4,261 | €4,496 | +€234 | +5.5% |
| Trade debts | 44 | €29,716 | €17,664 | -€12,052 | -40.6% |
| Suppliers | 440/4 | €29,716 | €17,664 | -€12,052 | -40.6% |
| Taxes, remuneration and social security | 45 | €9,383 | €10,622 | +€1,239 | +13.2% |
| Taxes | 450/3 | €2,468 | €701 | -€1,767 | -71.6% |
| Remuneration and social security | 454/9 | €6,914 | €9,920 | +€3,006 | +43.5% |
| Other amounts payable | 47/48 | €23,282 | €28,065 | +€4,783 | +20.5% |
| Remuneration, social security and pensions | 62 | €81,433 | €100,751 | +€19,318 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,658 | €10,083 | +€1,425 | +16.5% |
| Other operating charges | 640/8 | €2,427 | €1,287 | -€1,140 | -47.0% |
| Gross operating margin | 9900 | €174,279 | €183,159 | +€8,880 | +5.1% |
| Operating profit (loss) | 9901 | €81,761 | €71,038 | -€10,723 | -13.1% |
| Financial income | 75/76B | €6 | €3 | -€4 | -57.7% |
| Recurring financial income | 75 | €6 | €3 | -€4 | -57.7% |
| Financial charges | 65/66B | €2,063 | €665 | -€1,398 | -67.8% |
| Recurring financial charges | 65 | €2,063 | €665 | -€1,398 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | €79,704 | €70,376 | -€9,328 | -11.7% |
| Income taxes | 67/77 | €23,027 | €20,701 | -€2,325 | -10.1% |
| Profit (loss) for the period | 9904 | €56,678 | €49,675 | -€7,003 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,678 | €49,675 | -€7,003 | -12.4% |
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 14 October 2026 via checked.be.