AC INDUSTRIES: 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 INDUSTRIES
Largest movements
- Tangible fixed assets -€11,808
down €11,808 (-41.6%), from €28,390 to €16,583
of which Furniture and vehicles: -€6,444
- Receivables within one year +€11,435
up €11,435 (+240%), from €4,774 to €16,210
of which Trade receivables: +€9,139
- Stocks and contracts -€11,409
no longer reported in 2025 (was €11,409)
- Cash +€10,111
up €10,111 (+69.1%), from €14,632 to €24,743
mainly Depreciation (+€11,808) and Stocks and contracts (+€11,409)
- Profit (loss) carried forward +€4,535
up €4,535 (+12.5%), from €36,409 to €40,943
- Other debts -€4,153
down €4,153 (-81.0%), from €5,126 to €974
- Trade debts -€1,151
down €1,151 (-43.0%), from €2,677 to €1,526
- Gross operating margin -€35,113
down €35,113 (-66.1%), from €53,160 to €18,047
- Taxes -€8,063
down €8,063 (-85.2%), from €9,462 to €1,399
- Depreciation +€4,775
up €4,775 (+67.9%), from €7,033 to €11,808
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 | €59,322 | €57,981 | -€1,341 | -2.3% |
| Fixed assets | 21/28 | €28,390 | €16,583 | -€11,808 | -41.6% |
| Tangible fixed assets | 22/27 | €28,390 | €16,583 | -€11,808 | -41.6% |
| Plant, machinery and equipment | 23 | €13,087 | €7,723 | -€5,364 | -41.0% |
| Furniture and vehicles | 24 | €15,303 | €8,860 | -€6,444 | -42.1% |
| Current assets | 29/58 | €30,932 | €41,398 | +€10,466 | +33.8% |
| Stocks and contracts in progress | 3 | €11,409 | - | -€11,409 | |
| Stocks | 30/36 | €11,409 | - | -€11,409 | |
| Amounts receivable within one year | 40/41 | €4,774 | €16,210 | +€11,435 | +240% |
| Trade receivables | 40 | €2,007 | €11,146 | +€9,139 | +455% |
| Other amounts receivable | 41 | €2,767 | €5,064 | +€2,297 | +83.0% |
| Cash at bank and in hand | 54/58 | €14,632 | €24,743 | +€10,111 | +69.1% |
| Deferred charges and accrued income | 490/1 | €117 | €445 | +€329 | +281% |
| Total equity and liabilities | 10/49 | €59,322 | €57,981 | -€1,341 | -2.3% |
| Equity | 10/15 | €38,909 | €43,443 | +€4,535 | +11.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,409 | €40,943 | +€4,535 | +12.5% |
| Amounts payable | 17/49 | €20,413 | €14,537 | -€5,876 | -28.8% |
| Amounts payable within one year | 42/48 | €20,413 | €14,537 | -€5,876 | -28.8% |
| Trade debts | 44 | €2,677 | €1,526 | -€1,151 | -43.0% |
| Suppliers | 440/4 | €2,677 | €1,526 | -€1,151 | -43.0% |
| Taxes, remuneration and social security | 45 | €12,609 | €12,037 | -€572 | -4.5% |
| Taxes | 450/3 | €9,462 | €12,037 | +€2,575 | +27.2% |
| Remuneration and social security | 454/9 | €3,147 | - | -€3,147 | |
| Other amounts payable | 47/48 | €5,126 | €974 | -€4,153 | -81.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,033 | €11,808 | +€4,775 | +67.9% |
| Other operating charges | 640/8 | €117 | €131 | +€14 | +11.9% |
| Gross operating margin | 9900 | €53,160 | €18,047 | -€35,113 | -66.1% |
| Operating profit (loss) | 9901 | €46,010 | €6,108 | -€39,902 | -86.7% |
| Financial income | 75/76B | €0 | €5 | +€4 | +14,900% |
| Recurring financial income | 75 | €0 | €5 | +€4 | +14,900% |
| Financial charges | 65/66B | €139 | €179 | +€40 | +28.7% |
| Recurring financial charges | 65 | €139 | €179 | +€40 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €45,871 | €5,933 | -€39,937 | -87.1% |
| Income taxes | 67/77 | €9,462 | €1,399 | -€8,063 | -85.2% |
| Profit (loss) for the period | 9904 | €36,409 | €4,535 | -€31,874 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,409 | €4,535 | -€31,874 | -87.5% |
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 15 October 2026 via checked.be.