AC Projectbegeleiding: 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 Projectbegeleiding
Largest movements
- Tangible fixed assets -€8,732
down €8,732 (-53.8%), from €16,235 to €7,502
of which Furniture and vehicles: -€10,015
- Receivables within one year +€5,593
up €5,593 (+62.2%), from €8,985 to €14,578
of which Trade receivables: +€5,528
- Cash +€2,848
up €2,848 (+38.6%), from €7,380 to €10,228
mainly Other debts (+€22,991) and Depreciation (+€10,881)
- Deferred charges and accrued income -€2,123
down €2,123 (-44.7%), from €4,746 to €2,624
- Reserves -€23,000
no longer reported in 2025 (was €23,000)
- Other debts +€22,991
up €22,991 (+259,201%), from €9 to €23,000
- Current portion of long-term debt -€3,583
no longer reported in 2025 (was €3,583)
- Trade debts +€1,132
up €1,132 (+614%), from €184 to €1,316
- Gross operating margin -€1,089
down €1,089 (-7.4%), from €14,646 to €13,557
- Depreciation +€1,075
up €1,075 (+11.0%), from €9,806 to €10,881
- Other operating charges +€273
up €273 (+59.0%), from €463 to €736
- Financial charges -€189
down €189 (-51.8%), from €364 to €176
- Taxes +€178
up €178 (+11.0%), from €1,611 to €1,789
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 | €37,346 | €34,931 | -€2,414 | -6.5% |
| Fixed assets | 21/28 | €16,235 | €7,502 | -€8,732 | -53.8% |
| Tangible fixed assets | 22/27 | €16,235 | €7,502 | -€8,732 | -53.8% |
| Plant, machinery and equipment | 23 | €1,107 | €2,390 | +€1,282 | +116% |
| Furniture and vehicles | 24 | €15,127 | €5,113 | -€10,015 | -66.2% |
| Current assets | 29/58 | €21,111 | €27,429 | +€6,318 | +29.9% |
| Amounts receivable within one year | 40/41 | €8,985 | €14,578 | +€5,593 | +62.2% |
| Trade receivables | 40 | €8,970 | €14,498 | +€5,528 | +61.6% |
| Other amounts receivable | 41 | €15 | €80 | +€65 | +431% |
| Cash at bank and in hand | 54/58 | €7,380 | €10,228 | +€2,848 | +38.6% |
| Deferred charges and accrued income | 490/1 | €4,746 | €2,624 | -€2,123 | -44.7% |
| Total equity and liabilities | 10/49 | €37,346 | €34,931 | -€2,414 | -6.5% |
| Equity | 10/15 | €25,559 | €2,536 | -€23,023 | -90.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €23,000 | - | -€23,000 | |
| Distributable reserves | 133 | €23,000 | - | -€23,000 | |
| Profit (loss) carried forward | 14 | €59 | €36 | -€23 | -39.0% |
| Amounts payable | 17/49 | €11,787 | €32,395 | +€20,609 | +175% |
| Amounts payable within one year | 42/48 | €11,766 | €32,395 | +€20,629 | +175% |
| Current portion of amounts payable after more than one year | 42 | €3,583 | - | -€3,583 | |
| Trade debts | 44 | €184 | €1,316 | +€1,132 | +614% |
| Suppliers | 440/4 | €184 | €1,316 | +€1,132 | +614% |
| Taxes, remuneration and social security | 45 | €7,990 | €8,079 | +€89 | +1.1% |
| Taxes | 450/3 | €7,990 | €8,079 | +€89 | +1.1% |
| Other amounts payable | 47/48 | €9 | €23,000 | +€22,991 | +259,201% |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,806 | €10,881 | +€1,075 | +11.0% |
| Other operating charges | 640/8 | €463 | €736 | +€273 | +59.0% |
| Gross operating margin | 9900 | €14,646 | €13,557 | -€1,089 | -7.4% |
| Operating profit (loss) | 9901 | €4,377 | €1,940 | -€2,437 | -55.7% |
| Financial income | 75/76B | €28 | €2 | -€27 | -94.7% |
| Recurring financial income | 75 | €28 | €2 | -€27 | -94.7% |
| Financial charges | 65/66B | €364 | €176 | -€189 | -51.8% |
| Recurring financial charges | 65 | €364 | €176 | -€189 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €4,041 | €1,766 | -€2,275 | -56.3% |
| Income taxes | 67/77 | €1,611 | €1,789 | +€178 | +11.0% |
| Profit (loss) for the period | 9904 | €2,430 | -€23 | -€2,453 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,430 | -€23 | -€2,453 |
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 27 October 2026 via checked.be.