AC VISION: 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 VISION
Largest movements
- Receivables within one year +€8,020
up €8,020 (+93.9%), from €8,544 to €16,564
of which Trade receivables: +€5,602
- Cash -€1,723
down €1,723 (-8.7%), from €19,693 to €17,970
mainly Receivables within one year (-€8,020) and Contributions, distributions and other (-€7,500)
- Trade debts +€14,381
up €14,381 (+344.1%), from €4,179 to €18,560
- Reserves -€7,500
down €7,500 (-44.6%), from €16,800 to €9,300
- Other debts +€6,652
up €6,652 (+784.4%), from €848 to €7,500
- Tax, wage and social debts -€4,283
down €4,283 (-29.6%), from €14,491 to €10,208
of which Taxes: -€3,302
- Profit (loss) carried forward -€3,196
new in 2025: -€3,196
- Other operating charges +€2,984
up €2,984 (+325.1%), from €918 to €3,902
- Gross operating margin -€1,549
down €1,549 (-3.4%), from €46,011 to €44,462
- Staff costs +€739
up €739 (+1.9%), from €38,615 to €39,354
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 | €36,914 | €42,992 | +€6,078 | +16.5% |
| Fixed assets | 21/28 | €7,992 | €7,789 | -€203 | -2.5% |
| Tangible fixed assets | 22/27 | €7,992 | €7,789 | -€203 | -2.5% |
| Land and buildings | 22 | €5,086 | €4,406 | -€680 | -13.4% |
| Furniture and vehicles | 24 | €2,906 | €3,383 | +€477 | +16.4% |
| Current assets | 29/58 | €28,922 | €35,203 | +€6,281 | +21.7% |
| Amounts receivable within one year | 40/41 | €8,544 | €16,564 | +€8,020 | +93.9% |
| Trade receivables | 40 | €5,251 | €10,853 | +€5,602 | +106.7% |
| Other amounts receivable | 41 | €3,293 | €5,711 | +€2,418 | +73.4% |
| Cash at bank and in hand | 54/58 | €19,693 | €17,970 | -€1,723 | -8.7% |
| Deferred charges and accrued income | 490/1 | €685 | €669 | -€16 | -2.3% |
| Total equity and liabilities | 10/49 | €36,914 | €42,992 | +€6,078 | +16.5% |
| Equity | 10/15 | €16,900 | €6,204 | -€10,696 | -63.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €16,800 | €9,300 | -€7,500 | -44.6% |
| Distributable reserves | 133 | €16,800 | €9,300 | -€7,500 | -44.6% |
| Profit (loss) carried forward | 14 | - | -€3,196 | -€3,196 | |
| Amounts payable | 17/49 | €20,014 | €36,788 | +€16,774 | +83.8% |
| Amounts payable within one year | 42/48 | €19,518 | €36,268 | +€16,750 | +85.8% |
| Trade debts | 44 | €4,179 | €18,560 | +€14,381 | +344.1% |
| Suppliers | 440/4 | €4,179 | €18,560 | +€14,381 | +344.1% |
| Taxes, remuneration and social security | 45 | €14,491 | €10,208 | -€4,283 | -29.6% |
| Taxes | 450/3 | €5,563 | €2,261 | -€3,302 | -59.4% |
| Remuneration and social security | 454/9 | €8,928 | €7,947 | -€981 | -11.0% |
| Other amounts payable | 47/48 | €848 | €7,500 | +€6,652 | +784.4% |
| Accrued charges and deferred income | 492/3 | €496 | €520 | +€24 | +4.8% |
| Remuneration, social security and pensions | 62 | €38,615 | €39,354 | +€739 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,567 | €2,664 | +€97 | +3.8% |
| Other operating charges | 640/8 | €918 | €3,902 | +€2,984 | +325.1% |
| Gross operating margin | 9900 | €46,011 | €44,462 | -€1,549 | -3.4% |
| Operating profit (loss) | 9901 | €3,911 | -€1,458 | -€5,369 | |
| Financial income | 75/76B | €230 | €112 | -€118 | -51.3% |
| Recurring financial income | 75 | €230 | €112 | -€118 | -51.3% |
| Financial charges | 65/66B | €1,462 | €1,695 | +€233 | +15.9% |
| Recurring financial charges | 65 | €1,462 | €1,695 | +€233 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €2,679 | -€3,041 | -€5,720 | |
| Income taxes | 67/77 | €530 | €155 | -€375 | -70.8% |
| Profit (loss) for the period | 9904 | €2,149 | -€3,196 | -€5,345 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,149 | -€3,196 | -€5,345 |
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 1 October 2026 via checked.be.