AC STYLING: 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 STYLING
Largest movements
- Cash -€7,501
down €7,501 (-60.7%), from €12,356 to €4,856
mainly Debts after one year (-€9,000) and Net result for the year (-€7,479)
- Stocks and contracts -€5,002
down €5,002 (-23.9%), from €20,959 to €15,957
- Tangible fixed assets -€4,464
down €4,464 (-30.0%), from €14,902 to €10,438
- Deferred charges and accrued income -€2,460
down €2,460 (-18.5%), from €13,312 to €10,852
- Debts after one year -€9,000
down €9,000 (-85.7%), from €10,500 to €1,500
- Profit (loss) carried forward -€7,479
down €7,479 (-39.2%), from -€19,084 to -€26,563
- Tax, wage and social debts -€4,960
down €4,960 (-23.7%), from €20,943 to €15,983
of which Taxes: -€3,222
- Trade debts +€1,618
up €1,618 (+17.9%), from €9,053 to €10,672
- Gross operating margin -€47,191
down €47,191 (-34.9%), from €135,115 to €87,924
- Purchases and services -€20,499
down €20,499 (-17.6%), from €116,600 to €96,102
- Staff costs -€20,238
down €20,238 (-19.8%), from €102,430 to €82,193
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 | €62,471 | €42,682 | -€19,789 | -31.7% |
| Fixed assets | 21/28 | €15,481 | €11,017 | -€4,464 | -28.8% |
| Tangible fixed assets | 22/27 | €14,902 | €10,438 | -€4,464 | -30.0% |
| Land and buildings | 22 | €4,466 | €3,265 | -€1,201 | -26.9% |
| Plant, machinery and equipment | 23 | €2,111 | €1,781 | -€330 | -15.6% |
| Furniture and vehicles | 24 | €5,112 | €3,411 | -€1,701 | -33.3% |
| Other tangible fixed assets | 26 | €3,213 | €1,981 | -€1,232 | -38.3% |
| Financial fixed assets | 28 | €579 | €579 | = | 0.0% |
| Current assets | 29/58 | €46,990 | €31,665 | -€15,326 | -32.6% |
| Stocks and contracts in progress | 3 | €20,959 | €15,957 | -€5,002 | -23.9% |
| Stocks | 30/36 | €20,959 | €15,957 | -€5,002 | -23.9% |
| Amounts receivable within one year | 40/41 | €363 | €0 | -€363 | -100.0% |
| Trade receivables | 40 | €363 | €0 | -€363 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,356 | €4,856 | -€7,501 | -60.7% |
| Deferred charges and accrued income | 490/1 | €13,312 | €10,852 | -€2,460 | -18.5% |
| Total equity and liabilities | 10/49 | €62,471 | €42,682 | -€19,789 | -31.7% |
| Equity | 10/15 | €1,367 | -€6,112 | -€7,479 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,084 | -€26,563 | -€7,479 | -39.2% |
| Amounts payable | 17/49 | €61,104 | €48,793 | -€12,311 | -20.1% |
| Amounts payable after more than one year | 17 | €10,500 | €1,500 | -€9,000 | -85.7% |
| Other amounts payable | 178/9 | €10,500 | €1,500 | -€9,000 | -85.7% |
| Amounts payable within one year | 42/48 | €50,604 | €47,293 | -€3,311 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €2,609 | €2,644 | +€36 | +1.4% |
| Trade debts | 44 | €9,053 | €10,672 | +€1,618 | +17.9% |
| Suppliers | 440/4 | €9,053 | €10,672 | +€1,618 | +17.9% |
| Taxes, remuneration and social security | 45 | €20,943 | €15,983 | -€4,960 | -23.7% |
| Taxes | 450/3 | €13,068 | €9,846 | -€3,222 | -24.7% |
| Remuneration and social security | 454/9 | €7,875 | €6,137 | -€1,738 | -22.1% |
| Other amounts payable | 47/48 | €17,999 | €17,994 | -€5 | 0.0% |
| Non-recurring operating income | 76A | €8,826 | €475 | -€8,350 | -94.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €116,600 | €96,102 | -€20,499 | -17.6% |
| Remuneration, social security and pensions | 62 | €102,430 | €82,193 | -€20,238 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,880 | €4,464 | -€416 | -8.5% |
| Other operating charges | 640/8 | €2,600 | €1,255 | -€1,344 | -51.7% |
| Non-recurring operating charges | 66A | €0 | €761 | +€761 | +362442.9% |
| Gross operating margin | 9900 | €135,115 | €87,924 | -€47,191 | -34.9% |
| Operating profit (loss) | 9901 | €25,205 | -€749 | -€25,954 | |
| Financial income | 75/76B | €33 | - | -€33 | |
| Recurring financial income | 75 | €33 | - | -€33 | |
| Financial charges | 65/66B | €6,055 | €6,337 | +€282 | +4.7% |
| Recurring financial charges | 65 | €5,931 | €5,927 | -€4 | -0.1% |
| Non-recurring financial charges | 66B | €124 | €410 | +€286 | +230.8% |
| Profit (loss) for the period before taxes | 9903 | €19,184 | -€7,086 | -€26,270 | |
| Income taxes | 67/77 | - | €393 | +€393 | |
| Profit (loss) for the period | 9904 | €19,184 | -€7,479 | -€26,663 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,184 | -€7,479 | -€26,663 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.