AC-Lift: what changed
AC-Lift
Largest movements
- Receivables within one year +€73,507
up €73,507 (+119%), from €61,654 to €135,161
of which Trade receivables: +€72,895
- Cash +€29,405
up €29,405 (+14.5%), from €202,830 to €232,235
mainly Other debts (+€159,900) and Net result for the year (+€92,728)
- Receivables after one year -€24,924
down €24,924 (-100%), from €24,924 to €0
- Deferred charges and accrued income +€16,063
up €16,063 (+458%), from €3,509 to €19,572
- Tangible fixed assets -€9,018
down €9,018 (-33.7%), from €26,744 to €17,726
of which Furniture and vehicles: -€8,699
- Reserves -€185,418
down €185,418 (-73.6%), from €251,768 to €66,349
of which Distributable reserves: -€183,563
- Other debts +€159,900
up €159,900 (+1,959%), from €8,161 to €168,061
- Profit (loss) carried forward +€92,728
up €92,728 (+300%), from €30,885 to €123,613
- Trade debts +€12,067
up €12,067 (+521%), from €2,317 to €14,383
- Tax, wage and social debts +€5,819
up €5,819 (+53.8%), from €10,827 to €16,646
of which Remuneration and social security: +€11,395
- Gross operating margin +€69,493
up €69,493 (+70.4%), from €98,753 to €168,247
- Staff costs +€41,059
new in 2025: €41,059
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 | €319,661 | €404,695 | +€85,034 | +26.6% |
| Fixed assets | 21/28 | €26,744 | €17,726 | -€9,018 | -33.7% |
| Tangible fixed assets | 22/27 | €26,744 | €17,726 | -€9,018 | -33.7% |
| Plant, machinery and equipment | 23 | €319 | €0 | -€319 | -100% |
| Furniture and vehicles | 24 | €26,425 | €17,726 | -€8,699 | -32.9% |
| Current assets | 29/58 | €292,917 | €386,969 | +€94,051 | +32.1% |
| Amounts receivable after more than one year | 29 | €24,924 | €0 | -€24,924 | -100% |
| Other amounts receivable | 291 | €24,924 | €0 | -€24,924 | -100% |
| Amounts receivable within one year | 40/41 | €61,654 | €135,161 | +€73,507 | +119% |
| Trade receivables | 40 | €55,306 | €128,201 | +€72,895 | +132% |
| Other amounts receivable | 41 | €6,348 | €6,960 | +€612 | +9.6% |
| Cash at bank and in hand | 54/58 | €202,830 | €232,235 | +€29,405 | +14.5% |
| Deferred charges and accrued income | 490/1 | €3,509 | €19,572 | +€16,063 | +458% |
| Total equity and liabilities | 10/49 | €319,661 | €404,695 | +€85,034 | +26.6% |
| Equity | 10/15 | €288,853 | €196,163 | -€92,690 | -32.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €251,768 | €66,349 | -€185,418 | -73.6% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100% |
| Distributable reserves | 133 | €249,913 | €66,349 | -€183,563 | -73.5% |
| Profit (loss) carried forward | 14 | €30,885 | €123,613 | +€92,728 | +300% |
| Amounts payable | 17/49 | €30,809 | €208,532 | +€177,723 | +577% |
| Amounts payable within one year | 42/48 | €30,809 | €208,532 | +€177,723 | +577% |
| Current portion of amounts payable after more than one year | 42 | €9,505 | €9,441 | -€63 | -0.7% |
| Trade debts | 44 | €2,317 | €14,383 | +€12,067 | +521% |
| Suppliers | 440/4 | €2,317 | €14,383 | +€12,067 | +521% |
| Taxes, remuneration and social security | 45 | €10,827 | €16,646 | +€5,819 | +53.8% |
| Taxes | 450/3 | €10,827 | €5,251 | -€5,575 | -51.5% |
| Remuneration and social security | 454/9 | €0 | €11,395 | +€11,395 | |
| Other amounts payable | 47/48 | €8,161 | €168,061 | +€159,900 | +1,959% |
| Non-recurring operating income | 76A | €39,669 | €0 | -€39,669 | -100% |
| Remuneration, social security and pensions | 62 | - | €41,059 | +€41,059 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,474 | €9,018 | +€543 | +6.4% |
| Other operating charges | 640/8 | €923 | €328 | -€594 | -64.4% |
| Gross operating margin | 9900 | €98,753 | €168,247 | +€69,493 | +70.4% |
| Operating profit (loss) | 9901 | €89,356 | €117,842 | +€28,485 | +31.9% |
| Financial income | 75/76B | €806 | €820 | +€14 | +1.7% |
| Recurring financial income | 75 | €806 | €820 | +€14 | +1.7% |
| Financial charges | 65/66B | €1,051 | €1,391 | +€340 | +32.3% |
| Recurring financial charges | 65 | €1,051 | €1,391 | +€340 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €89,111 | €117,270 | +€28,159 | +31.6% |
| Income taxes | 67/77 | €24,616 | €24,542 | -€75 | -0.3% |
| Profit (loss) for the period | 9904 | €64,494 | €92,728 | +€28,234 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,494 | €92,728 | +€28,234 | +43.8% |
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 3 November 2026 via checked.be.