AC KOR: what changed
Two fiscal 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 KOR
Largest movements
- Tangible fixed assets +€31,664
up €31,664 (+119.6%), from €26,474 to €58,138
- Receivables within one year +€826
up €826 (+15.5%), from €5,324 to €6,150
of which Other amounts receivable: +€584
- Debts after one year +€20,000
new in 2025: €20,000
- Other debts +€10,051
up €10,051 (+141.0%), from €7,128 to €17,179
- Accrued charges and deferred income -€4,000
down €4,000 (-25.0%), from €16,000 to €12,000
- Trade debts +€3,580
up €3,580 (+25574.2%), from €14 to €3,594
- Tax, wage and social debts +€1,749
up €1,749 (+38.0%), from €4,601 to €6,350
- Depreciation +€3,037
up €3,037 (+75.0%), from €4,048 to €7,085
- Taxes -€750
down €750 (-21.1%), from €3,550 to €2,800
- Gross operating margin -€494
down €494 (-4.4%), from €11,159 to €10,665
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 | €33,193 | €65,160 | +€31,967 | +96.3% |
| Fixed assets | 21/28 | €26,474 | €58,138 | +€31,664 | +119.6% |
| Tangible fixed assets | 22/27 | €26,474 | €58,138 | +€31,664 | +119.6% |
| Furniture and vehicles | 24 | €26,474 | €58,138 | +€31,664 | +119.6% |
| Current assets | 29/58 | €6,719 | €7,022 | +€303 | +4.5% |
| Amounts receivable within one year | 40/41 | €5,324 | €6,150 | +€826 | +15.5% |
| Trade receivables | 40 | €5,324 | €5,566 | +€242 | +4.5% |
| Other amounts receivable | 41 | - | €584 | +€584 | |
| Cash at bank and in hand | 54/58 | €1,395 | €873 | -€522 | -37.4% |
| Total equity and liabilities | 10/49 | €33,193 | €65,160 | +€31,967 | +96.3% |
| Equity | 10/15 | €5,450 | €6,037 | +€587 | +10.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,450 | €4,037 | +€587 | +17.0% |
| Amounts payable | 17/49 | €27,743 | €59,123 | +€31,380 | +113.1% |
| Amounts payable after more than one year | 17 | - | €20,000 | +€20,000 | |
| Financial debts | 170/4 | - | €20,000 | +€20,000 | |
| Amounts payable within one year | 42/48 | €11,743 | €27,123 | +€15,380 | +131.0% |
| Trade debts | 44 | €14 | €3,594 | +€3,580 | +25574.2% |
| Suppliers | 440/4 | €14 | €3,594 | +€3,580 | +25574.2% |
| Taxes, remuneration and social security | 45 | €4,601 | €6,350 | +€1,749 | +38.0% |
| Taxes | 450/3 | €4,601 | €6,350 | +€1,749 | +38.0% |
| Other amounts payable | 47/48 | €7,128 | €17,179 | +€10,051 | +141.0% |
| Accrued charges and deferred income | 492/3 | €16,000 | €12,000 | -€4,000 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,048 | €7,085 | +€3,037 | +75.0% |
| Gross operating margin | 9900 | €11,159 | €10,665 | -€494 | -4.4% |
| Operating profit (loss) | 9901 | €7,111 | €3,580 | -€3,531 | -49.7% |
| Financial income | 75/76B | €23 | €3 | -€20 | -85.6% |
| Recurring financial income | 75 | €23 | €3 | -€20 | -85.6% |
| Financial charges | 65/66B | €134 | €196 | +€62 | +46.3% |
| Recurring financial charges | 65 | €134 | €196 | +€62 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | €7,000 | €3,387 | -€3,613 | -51.6% |
| Income taxes | 67/77 | €3,550 | €2,800 | -€750 | -21.1% |
| Profit (loss) for the period | 9904 | €3,450 | €587 | -€2,863 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,450 | €587 | -€2,863 | -83.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.