AC-Design: 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-Design
Largest movements
- Cash +€4,868
up €4,868 (+477.2%), from €1,020 to €5,888
mainly Net result for the year (+€4,425) and Investment in fixed assets (net) (+€1,967)
- Tangible fixed assets -€1,967
down €1,967 (-88.8%), from €2,215 to €248
of which Furniture and vehicles: -€1,719
- Deferred charges and accrued income -€1,566
down €1,566 (-55.0%), from €2,848 to €1,281
- Receivables within one year -€438
no longer reported in 2025 (was €438)
- Financial fixed assets -€248
no longer reported in 2025 (was €248)
- Profit (loss) carried forward +€4,425
up €4,425 (+17.9%), from -€24,770 to -€20,345
- Trade debts -€2,240
down €2,240 (-56.3%), from €3,976 to €1,737
- Other debts -€961
down €961 (-16.1%), from €5,970 to €5,010
- Advances received -€773
no longer reported in 2025 (was €773)
- Tax, wage and social debts +€197
up €197 (+54.7%), from €359 to €556
- Gross operating margin +€15,770
up €15,770, from -€9,095 to €6,675
- Depreciation -€781
down €781 (-75.9%), from €1,029 to €248
- Financial charges -€406
down €406 (-35.2%), from €1,156 to €749
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 | €6,769 | €7,417 | +€648 | +9.6% |
| Fixed assets | 21/28 | €2,463 | €248 | -€2,215 | -89.9% |
| Tangible fixed assets | 22/27 | €2,215 | €248 | -€1,967 | -88.8% |
| Plant, machinery and equipment | 23 | €496 | €248 | -€248 | -50.0% |
| Furniture and vehicles | 24 | €1,719 | - | -€1,719 | |
| Financial fixed assets | 28 | €248 | - | -€248 | |
| Current assets | 29/58 | €4,306 | €7,169 | +€2,864 | +66.5% |
| Amounts receivable within one year | 40/41 | €438 | - | -€438 | |
| Trade receivables | 40 | €438 | - | -€438 | |
| Cash at bank and in hand | 54/58 | €1,020 | €5,888 | +€4,868 | +477.2% |
| Deferred charges and accrued income | 490/1 | €2,848 | €1,281 | -€1,566 | -55.0% |
| Total equity and liabilities | 10/49 | €6,769 | €7,417 | +€648 | +9.6% |
| Equity | 10/15 | -€4,310 | €115 | +€4,425 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,770 | -€20,345 | +€4,425 | +17.9% |
| Amounts payable | 17/49 | €11,079 | €7,302 | -€3,776 | -34.1% |
| Amounts payable within one year | 42/48 | €11,079 | €7,302 | -€3,776 | -34.1% |
| Trade debts | 44 | €3,976 | €1,737 | -€2,240 | -56.3% |
| Suppliers | 440/4 | €3,976 | €1,737 | -€2,240 | -56.3% |
| Advances received on contracts in progress | 46 | €773 | - | -€773 | |
| Taxes, remuneration and social security | 45 | €359 | €556 | +€197 | +54.7% |
| Taxes | 450/3 | €359 | €556 | +€197 | +54.7% |
| Other amounts payable | 47/48 | €5,970 | €5,010 | -€961 | -16.1% |
| Non-recurring operating income | 76A | €1,033 | €1,123 | +€90 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,029 | €248 | -€781 | -75.9% |
| Other operating charges | 640/8 | €52 | €35 | -€17 | -32.9% |
| Non-recurring operating charges | 66A | - | €1,219 | +€1,219 | |
| Gross operating margin | 9900 | -€9,095 | €6,675 | +€15,770 | |
| Operating profit (loss) | 9901 | -€10,175 | €5,173 | +€15,348 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,156 | €749 | -€406 | -35.2% |
| Recurring financial charges | 65 | €1,156 | €749 | -€406 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,331 | €4,425 | +€15,756 | |
| Profit (loss) for the period | 9904 | -€11,331 | €4,425 | +€15,756 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,331 | €4,425 | +€15,756 |
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 11 October 2026 via checked.be.