AC FACILITIES: what changed
AC FACILITIES
Largest movements
- Cash -€102,684
down €102,684 (-49.2%), from €208,731 to €106,047
mainly Investment in fixed assets (net) (-€82,292) and Other debts (-€53,701)
- Tangible fixed assets +€61,796
up €61,796 (+126%), from €49,126 to €110,921
of which Land and buildings: +€74,780
- Receivables within one year -€9,534
down €9,534 (-2.4%), from €395,450 to €385,916
of which Other amounts receivable: -€40,152
- Other debts -€53,701
down €53,701 (-84.5%), from €63,574 to €9,873
- Trade debts -€36,172
down €36,172 (-71.3%), from €50,700 to €14,528
- Tax, wage and social debts +€30,305
up €30,305 (+27.0%), from €112,262 to €142,566
of which Remuneration and social security: +€24,123
- Current portion of long-term debt +€14,961
up €14,961 (+116%), from €12,941 to €27,901
- Debts after one year -€13,240
down €13,240 (-66.3%), from €19,975 to €6,735
- Gross operating margin -€138,240
down €138,240 (-12.4%), from €1.1m to €980,730
- Staff costs -€68,875
down €68,875 (-6.9%), from €1.0m to €932,816
- Taxes -€13,242
down €13,242 (-56.7%), from €23,339 to €10,098
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €664,401 | €613,649 | -€50,752 | -7.6% |
| Fixed assets | 21/28 | €49,126 | €110,921 | +€61,796 | +126% |
| Tangible fixed assets | 22/27 | €49,126 | €110,921 | +€61,796 | +126% |
| Land and buildings | 22 | - | €74,780 | +€74,780 | |
| Plant, machinery and equipment | 23 | €5,921 | €3,531 | -€2,391 | -40.4% |
| Furniture and vehicles | 24 | €43,204 | €32,611 | -€10,594 | -24.5% |
| Current assets | 29/58 | €615,276 | €502,728 | -€112,548 | -18.3% |
| Stocks and contracts in progress | 3 | €4,908 | €4,406 | -€503 | -10.2% |
| Stocks | 30/36 | €4,908 | €4,406 | -€503 | -10.2% |
| Amounts receivable within one year | 40/41 | €395,450 | €385,916 | -€9,534 | -2.4% |
| Trade receivables | 40 | €149,323 | €179,941 | +€30,618 | +20.5% |
| Other amounts receivable | 41 | €246,127 | €205,975 | -€40,152 | -16.3% |
| Cash at bank and in hand | 54/58 | €208,731 | €106,047 | -€102,684 | -49.2% |
| Deferred charges and accrued income | 490/1 | €6,186 | €6,359 | +€173 | +2.8% |
| Total equity and liabilities | 10/49 | €664,401 | €613,649 | -€50,752 | -7.6% |
| Equity | 10/15 | €404,834 | €411,956 | +€7,122 | +1.8% |
| Contributions | 10/11 | €53,600 | €53,600 | = | 0.0% |
| Reserves | 13 | €351,234 | €358,356 | +€7,122 | +2.0% |
| Distributable reserves | 133 | €351,234 | €358,356 | +€7,122 | +2.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €259,567 | €201,693 | -€57,874 | -22.3% |
| Amounts payable after more than one year | 17 | €19,975 | €6,735 | -€13,240 | -66.3% |
| Financial debts | 170/4 | €19,975 | €6,735 | -€13,240 | -66.3% |
| Amounts payable within one year | 42/48 | €239,476 | €194,869 | -€44,607 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €12,941 | €27,901 | +€14,961 | +116% |
| Trade debts | 44 | €50,700 | €14,528 | -€36,172 | -71.3% |
| Suppliers | 440/4 | €50,700 | €14,528 | -€36,172 | -71.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €112,262 | €142,566 | +€30,305 | +27.0% |
| Taxes | 450/3 | €7,063 | €13,245 | +€6,182 | +87.5% |
| Remuneration and social security | 454/9 | €105,199 | €129,321 | +€24,123 | +22.9% |
| Other amounts payable | 47/48 | €63,574 | €9,873 | -€53,701 | -84.5% |
| Accrued charges and deferred income | 492/3 | €116 | €89 | -€27 | -23.0% |
| Remuneration, social security and pensions | 62 | €1,001,692 | €932,816 | -€68,875 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,542 | €20,496 | -€46 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €510 | +€510 | |
| Other operating charges | 640/8 | €4,602 | €7,177 | +€2,575 | +56.0% |
| Gross operating margin | 9900 | €1,118,971 | €980,730 | -€138,240 | -12.4% |
| Operating profit (loss) | 9901 | €92,135 | €19,730 | -€72,405 | -78.6% |
| Financial income | 75/76B | €1,331 | €159 | -€1,172 | -88.1% |
| Recurring financial income | 75 | €1,331 | €159 | -€1,172 | -88.1% |
| Financial charges | 65/66B | €3,230 | €2,669 | -€560 | -17.4% |
| Recurring financial charges | 65 | €3,230 | €2,669 | -€560 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €90,237 | €17,220 | -€73,017 | -80.9% |
| Income taxes | 67/77 | €23,339 | €10,098 | -€13,242 | -56.7% |
| Profit (loss) for the period | 9904 | €66,897 | €7,122 | -€59,775 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,897 | €7,122 | -€59,775 | -89.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.