AC Technics: 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 Technics
Largest movements
- Cash -€334,641
down €334,641 (-72.8%), from €459,386 to €124,745
mainly Current investments (-€302,175) and Investment in fixed assets (net) (-€23,033)
- Current investments +€302,175
new in 2025: €302,175
- Receivables within one year +€17,963
up €17,963 (+39.6%), from €45,411 to €63,374
of which Other amounts receivable: +€12,458
- Reserves +€529,634
up €529,634 (+140%), from €379,078 to €908,711
of which Distributable reserves: +€531,494
- Profit (loss) carried forward -€501,617
down €501,617 (-100%), from €501,617 to €0
- Debts after one year -€15,402
down €15,402 (-37.9%), from €40,605 to €25,202
- Gross operating margin -€683,112
down €683,112 (-95.4%), from €716,200 to €33,087
- Financial income +€13,712
up €13,712 (+264%), from €5,192 to €18,904
- Taxes -€11,962
down €11,962 (-62.0%), from €19,293 to €7,331
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 | €983,968 | €984,749 | +€782 | +0.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €172,360 | €181,521 | +€9,161 | +5.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €52,273 | €61,434 | +€9,161 | +17.5% |
| Furniture and vehicles | 24 | €49,488 | €47,749 | -€1,739 | -3.5% |
| Other tangible fixed assets | 26 | €2,785 | €13,685 | +€10,900 | +391% |
| Financial fixed assets | 28 | €120,087 | €120,087 | = | 0.0% |
| Current assets | 29/58 | €811,608 | €803,229 | -€8,379 | -1.0% |
| Amounts receivable after more than one year | 29 | €300,000 | €300,000 | = | 0.0% |
| Trade receivables | 290 | - | €300,000 | +€300,000 | |
| Other amounts receivable | 291 | €300,000 | - | -€300,000 | |
| Amounts receivable within one year | 40/41 | €45,411 | €63,374 | +€17,963 | +39.6% |
| Trade receivables | 40 | €38,551 | €44,056 | +€5,506 | +14.3% |
| Other amounts receivable | 41 | €6,860 | €19,318 | +€12,458 | +182% |
| Current investments | 50/53 | - | €302,175 | +€302,175 | |
| Cash at bank and in hand | 54/58 | €459,386 | €124,745 | -€334,641 | -72.8% |
| Deferred charges and accrued income | 490/1 | €6,811 | €12,935 | +€6,124 | +89.9% |
| Total equity and liabilities | 10/49 | €983,968 | €984,749 | +€782 | +0.1% |
| Equity | 10/15 | €899,295 | €927,311 | +€28,016 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €379,078 | €908,711 | +€529,634 | +140% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €372,218 | €903,711 | +€531,494 | +143% |
| Profit (loss) carried forward | 14 | €501,617 | €0 | -€501,617 | -100% |
| Amounts payable | 17/49 | €84,673 | €57,438 | -€27,235 | -32.2% |
| Amounts payable after more than one year | 17 | €40,605 | €25,202 | -€15,402 | -37.9% |
| Financial debts | 170/4 | €40,605 | €25,202 | -€15,402 | -37.9% |
| Amounts payable within one year | 42/48 | €44,068 | €32,086 | -€11,982 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €21,169 | €12,919 | -€8,250 | -39.0% |
| Trade debts | 44 | €3,808 | €2,371 | -€1,437 | -37.7% |
| Suppliers | 440/4 | €3,808 | €2,371 | -€1,437 | -37.7% |
| Taxes, remuneration and social security | 45 | €1,991 | €7,505 | +€5,514 | +277% |
| Taxes | 450/3 | €1,991 | €2,549 | +€559 | +28.1% |
| Remuneration and social security | 454/9 | - | €4,956 | +€4,956 | |
| Other amounts payable | 47/48 | €17,101 | €9,292 | -€7,809 | -45.7% |
| Accrued charges and deferred income | 492/3 | - | €150 | +€150 | |
| Non-recurring operating income | 76A | €831,360 | €0 | -€831,360 | -100% |
| Remuneration, social security and pensions | 62 | €1,920 | - | -€1,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,511 | €13,873 | +€3,362 | +32.0% |
| Other operating charges | 640/8 | €1,754 | €286 | -€1,469 | -83.7% |
| Gross operating margin | 9900 | €716,200 | €33,087 | -€683,112 | -95.4% |
| Operating profit (loss) | 9901 | €702,015 | €18,929 | -€683,086 | -97.3% |
| Financial income | 75/76B | €5,192 | €18,904 | +€13,712 | +264% |
| Recurring financial income | 75 | €5,192 | €18,904 | +€13,712 | +264% |
| Financial charges | 65/66B | €2,109 | €2,485 | +€376 | +17.8% |
| Recurring financial charges | 65 | €2,109 | €2,485 | +€376 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €705,097 | €35,348 | -€669,749 | -95.0% |
| Income taxes | 67/77 | €19,293 | €7,331 | -€11,962 | -62.0% |
| Profit (loss) for the period | 9904 | €685,804 | €28,016 | -€657,788 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €685,804 | €28,016 | -€657,788 | -95.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.