AC SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year -€15,172
down €15,172 (-90.7%), from €16,733 to €1,561
of which Trade receivables: -€14,139
- Tangible fixed assets -€7,418
down €7,418 (-34.1%), from €21,744 to €14,327
of which Furniture and vehicles: -€6,351
- Cash -€5,035
down €5,035 (-38.6%), from €13,030 to €7,995
mainly Net result for the year (-€21,868) and Trade debts (-€5,384)
- Profit (loss) carried forward -€21,868
new in 2025: -€21,868
- Trade debts -€5,384
down €5,384 (-85.1%), from €6,328 to €944
- Tax, wage and social debts -€947
no longer reported in 2025 (was €947)
- Other debts +€574
up €574 (+11.2%), from €5,148 to €5,722
- Gross operating margin -€38,471
down €38,471, from €24,901 to -€13,569
- Taxes -€2,947
no longer reported in 2025 (was €2,947)
- Other operating charges -€1,633
down €1,633 (-69.3%), from €2,357 to €724
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 | €51,507 | €23,883 | -€27,625 | -53.6% |
| Fixed assets | 21/28 | €21,744 | €14,327 | -€7,418 | -34.1% |
| Tangible fixed assets | 22/27 | €21,744 | €14,327 | -€7,418 | -34.1% |
| Plant, machinery and equipment | 23 | €3,472 | €2,405 | -€1,067 | -30.7% |
| Furniture and vehicles | 24 | €18,273 | €11,921 | -€6,351 | -34.8% |
| Current assets | 29/58 | €29,763 | €9,556 | -€20,207 | -67.9% |
| Amounts receivable within one year | 40/41 | €16,733 | €1,561 | -€15,172 | -90.7% |
| Trade receivables | 40 | €14,320 | €182 | -€14,139 | -98.7% |
| Other amounts receivable | 41 | €2,413 | €1,379 | -€1,034 | -42.8% |
| Cash at bank and in hand | 54/58 | €13,030 | €7,995 | -€5,035 | -38.6% |
| Total equity and liabilities | 10/49 | €51,507 | €23,883 | -€27,625 | -53.6% |
| Equity | 10/15 | €39,084 | €17,217 | -€21,868 | -55.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €19,084 | €19,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €17,084 | €17,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€21,868 | -€21,868 | |
| Amounts payable | 17/49 | €12,423 | €6,666 | -€5,757 | -46.3% |
| Amounts payable within one year | 42/48 | €12,423 | €6,666 | -€5,757 | -46.3% |
| Trade debts | 44 | €6,328 | €944 | -€5,384 | -85.1% |
| Suppliers | 440/4 | €6,328 | €944 | -€5,384 | -85.1% |
| Taxes, remuneration and social security | 45 | €947 | - | -€947 | |
| Taxes | 450/3 | €947 | - | -€947 | |
| Other amounts payable | 47/48 | €5,148 | €5,722 | +€574 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,282 | €7,418 | +€135 | +1.9% |
| Other operating charges | 640/8 | €2,357 | €724 | -€1,633 | -69.3% |
| Non-recurring operating charges | 66A | €3,918 | - | -€3,918 | |
| Gross operating margin | 9900 | €24,901 | -€13,569 | -€38,471 | |
| Operating profit (loss) | 9901 | €11,344 | -€21,711 | -€33,055 | |
| Financial income | 75/76B | €1 | €114 | +€113 | +18555.7% |
| Recurring financial income | 75 | €1 | €114 | +€113 | +18555.7% |
| Financial charges | 65/66B | €53 | €270 | +€217 | +406.7% |
| Recurring financial charges | 65 | €53 | €270 | +€217 | +406.7% |
| Profit (loss) for the period before taxes | 9903 | €11,291 | -€21,868 | -€33,159 | |
| Income taxes | 67/77 | €2,947 | - | -€2,947 | |
| Profit (loss) for the period | 9904 | €8,344 | -€21,868 | -€30,212 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,344 | -€21,868 | -€30,212 |
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 11 October 2026 via checked.be.