AC HOME: 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 HOME
Largest movements
- Receivables within one year +€85,243
up €85,243 (+138%), from €61,805 to €147,048
of which Other amounts receivable: +€78,081
- Cash +€2,365
up €2,365 (+55.0%), from €4,304 to €6,669
mainly Net result for the year (+€73,290) and Tax, wage and social debts (+€11,768)
- Tangible fixed assets -€2,000
down €2,000 (-34.2%), from €5,841 to €3,841
- Profit (loss) carried forward +€73,290
up €73,290 (+141%), from €52,144 to €125,434
- Tax, wage and social debts +€11,768
up €11,768 (+59.4%), from €19,806 to €31,574
of which Taxes: +€11,768
- Turnover +€72,345
up €72,345 (+94.0%), from €76,996 to €149,341
- Gross operating margin +€48,824
up €48,824 (+117%), from €41,902 to €90,726
- Purchases and services +€23,521
up €23,521 (+67.0%), from €35,094 to €58,615
- Taxes +€7,389
up €7,389 (+67.6%), from €10,933 to €18,323
- Depreciation +€1,841
up €1,841 (+1,159%), from €159 to €2,000
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 | €71,950 | €157,558 | +€85,608 | +119% |
| Fixed assets | 21/28 | €5,841 | €3,841 | -€2,000 | -34.2% |
| Tangible fixed assets | 22/27 | €5,841 | €3,841 | -€2,000 | -34.2% |
| Furniture and vehicles | 24 | €5,841 | €3,841 | -€2,000 | -34.2% |
| Current assets | 29/58 | €66,109 | €153,717 | +€87,608 | +133% |
| Amounts receivable within one year | 40/41 | €61,805 | €147,048 | +€85,243 | +138% |
| Trade receivables | 40 | - | €7,162 | +€7,162 | |
| Other amounts receivable | 41 | €61,805 | €139,886 | +€78,081 | +126% |
| Cash at bank and in hand | 54/58 | €4,304 | €6,669 | +€2,365 | +55.0% |
| Total equity and liabilities | 10/49 | €71,950 | €157,558 | +€85,608 | +119% |
| Equity | 10/15 | €52,144 | €125,434 | +€73,290 | +141% |
| Profit (loss) carried forward | 14 | €52,144 | €125,434 | +€73,290 | +141% |
| Amounts payable | 17/49 | €19,806 | €32,124 | +€12,318 | +62.2% |
| Amounts payable within one year | 42/48 | €19,806 | €32,124 | +€12,318 | +62.2% |
| Trade debts | 44 | - | €550 | +€550 | |
| Suppliers | 440/4 | - | €550 | +€550 | |
| Taxes, remuneration and social security | 45 | €19,806 | €31,574 | +€11,768 | +59.4% |
| Taxes | 450/3 | €19,801 | €31,569 | +€11,768 | +59.4% |
| Remuneration and social security | 454/9 | €5 | €5 | = | 0.0% |
| Turnover | 70 | €76,996 | €149,341 | +€72,345 | +94.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,094 | €58,615 | +€23,521 | +67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159 | €2,000 | +€1,841 | +1,159% |
| Other operating charges | 640/8 | €568 | - | -€568 | |
| Gross operating margin | 9900 | €41,902 | €90,726 | +€48,824 | +117% |
| Operating profit (loss) | 9901 | €41,175 | €88,726 | +€47,551 | +115% |
| Financial income | 75/76B | €2,636 | €2,981 | +€345 | +13.1% |
| Recurring financial income | 75 | €2,636 | €2,981 | +€345 | +13.1% |
| Financial charges | 65/66B | €76 | €94 | +€18 | +23.0% |
| Recurring financial charges | 65 | €76 | €94 | +€18 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €43,734 | €91,613 | +€47,879 | +109% |
| Income taxes | 67/77 | €10,933 | €18,323 | +€7,389 | +67.6% |
| Profit (loss) for the period | 9904 | €32,800 | €73,290 | +€40,490 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €32,800 | €73,290 | +€40,490 | +123% |
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 17 October 2026 via checked.be.