AC MOTOR: 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 MOTOR
Largest movements
- Receivables within one year +€16,833
up €16,833 (+254,270%), from €7 to €16,839
of which Trade receivables: +€16,808
- Cash +€16,293
up €16,293 (+9,604%), from €170 to €16,463
mainly Other debts (+€53,797) and Trade debts (+€9,890)
- Stocks and contracts +€9,500
up €9,500 (+51.4%), from €18,500 to €28,000
- Intangible fixed assets -€5,712
down €5,712 (-16.9%), from €33,772 to €28,060
- Other debts +€53,797
up €53,797 (+75.4%), from €71,322 to €125,119
- Profit (loss) carried forward -€25,968
down €25,968 (-103%), from -€25,173 to -€51,140
- Trade debts +€9,890
up €9,890 (+508%), from €1,948 to €11,839
- Other operating charges +€1,040
up €1,040 (+90.6%), from €1,149 to €2,189
- Depreciation -€516
down €516 (-8.3%), from €6,228 to €5,712
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 | €53,218 | €90,488 | +€37,270 | +70.0% |
| Fixed assets | 21/28 | €33,772 | €28,060 | -€5,712 | -16.9% |
| Intangible fixed assets | 21 | €33,772 | €28,060 | -€5,712 | -16.9% |
| Current assets | 29/58 | €19,447 | €62,429 | +€42,982 | +221% |
| Stocks and contracts in progress | 3 | €18,500 | €28,000 | +€9,500 | +51.4% |
| Stocks | 30/36 | €18,500 | €28,000 | +€9,500 | +51.4% |
| Amounts receivable within one year | 40/41 | €7 | €16,839 | +€16,833 | +254,270% |
| Trade receivables | 40 | - | €16,808 | +€16,808 | |
| Other amounts receivable | 41 | €7 | €32 | +€25 | +380% |
| Cash at bank and in hand | 54/58 | €170 | €16,463 | +€16,293 | +9,604% |
| Deferred charges and accrued income | 490/1 | €771 | €1,127 | +€356 | +46.2% |
| Total equity and liabilities | 10/49 | €53,218 | €90,488 | +€37,270 | +70.0% |
| Equity | 10/15 | -€22,173 | -€48,140 | -€25,968 | -117% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,173 | -€51,140 | -€25,968 | -103% |
| Amounts payable | 17/49 | €75,391 | €138,629 | +€63,237 | +83.9% |
| Amounts payable within one year | 42/48 | €75,391 | €138,629 | +€63,237 | +83.9% |
| Trade debts | 44 | €1,948 | €11,839 | +€9,890 | +508% |
| Suppliers | 440/4 | €1,948 | €11,839 | +€9,890 | +508% |
| Taxes, remuneration and social security | 45 | €2,121 | €1,671 | -€450 | -21.2% |
| Taxes | 450/3 | €2,121 | €1,671 | -€450 | -21.2% |
| Other amounts payable | 47/48 | €71,322 | €125,119 | +€53,797 | +75.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,228 | €5,712 | -€516 | -8.3% |
| Other operating charges | 640/8 | €1,149 | €2,189 | +€1,040 | +90.6% |
| Gross operating margin | 9900 | -€17,624 | -€17,777 | -€153 | -0.9% |
| Operating profit (loss) | 9901 | -€25,001 | -€25,678 | -€677 | -2.7% |
| Financial income | 75/76B | €0 | €3 | +€3 | +3,045% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +3,045% |
| Financial charges | 65/66B | €172 | €293 | +€121 | +70.4% |
| Recurring financial charges | 65 | €172 | €293 | +€121 | +70.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,173 | -€25,968 | -€795 | -3.2% |
| Profit (loss) for the period | 9904 | -€25,173 | -€25,968 | -€795 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,173 | -€25,968 | -€795 | -3.2% |
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.