AC&T BEVEREN: 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&T BEVEREN
Largest movements
- Receivables within one year -€787
down €787 (-4.3%), from €18,327 to €17,541
- Profit (loss) carried forward -€776
down €776 (-1.3%), from -€59,811 to -€60,587
- Gross operating margin +€1,376
up €1,376 (+69.2%), from -€1,989 to -€613
- Depreciation -€250
no longer reported in 2025 (was €250)
- Other operating charges +€28
up €28 (+24.1%), from €116 to €144
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 | €18,842 | €18,055 | -€787 | -4.2% |
| Fixed assets | 21/28 | €271 | €271 | = | 0.0% |
| Tangible fixed assets | 22/27 | €271 | €271 | = | 0.0% |
| Plant, machinery and equipment | 23 | €271 | €271 | = | 0.0% |
| Current assets | 29/58 | €18,570 | €17,783 | -€787 | -4.2% |
| Amounts receivable within one year | 40/41 | €18,327 | €17,541 | -€787 | -4.3% |
| Other amounts receivable | 41 | €18,327 | €17,541 | -€787 | -4.3% |
| Cash at bank and in hand | 54/58 | €243 | €243 | -€0 | -0.2% |
| Total equity and liabilities | 10/49 | €18,842 | €18,055 | -€787 | -4.2% |
| Equity | 10/15 | €16,309 | €15,533 | -€776 | -4.8% |
| Contributions | 10/11 | €21,815 | €21,815 | = | 0.0% |
| Reserves | 13 | €54,305 | €54,305 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,464 | €2,464 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,464 | €2,464 | = | 0.0% |
| Distributable reserves | 133 | €51,841 | €51,841 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,811 | -€60,587 | -€776 | -1.3% |
| Amounts payable | 17/49 | €2,533 | €2,521 | -€11 | -0.4% |
| Amounts payable within one year | 42/48 | €2,533 | €2,521 | -€11 | -0.4% |
| Other amounts payable | 47/48 | €2,533 | €2,521 | -€11 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | - | -€250 | |
| Other operating charges | 640/8 | €116 | €144 | +€28 | +24.1% |
| Gross operating margin | 9900 | -€1,989 | -€613 | +€1,376 | +69.2% |
| Operating profit (loss) | 9901 | -€2,355 | -€757 | +€1,598 | +67.8% |
| Financial income | 75/76B | €2 | €11 | +€9 | +486% |
| Recurring financial income | 75 | €2 | €11 | +€9 | +486% |
| Financial charges | 65/66B | €43 | €29 | -€14 | -31.6% |
| Recurring financial charges | 65 | €43 | €29 | -€14 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,396 | -€776 | +€1,620 | +67.6% |
| Profit (loss) for the period | 9904 | -€2,396 | -€776 | +€1,620 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,396 | -€776 | +€1,620 | +67.6% |
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 30 October 2026 via checked.be.