AC4U: 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.
AC4U
Largest movements
- Tangible fixed assets +€5,648
up €5,648 (+215.2%), from €2,625 to €8,272
of which Furniture and vehicles: +€4,257
- Stocks and contracts +€3,755
up €3,755 (+22.8%), from €16,489 to €20,244
- Receivables within one year +€3,709
up €3,709 (+251.4%), from €1,475 to €5,184
- Intangible fixed assets -€2,250
down €2,250 (-10.9%), from €20,557 to €18,307
- Trade debts +€17,253
up €17,253 (+83.1%), from €20,750 to €38,004
- Profit (loss) carried forward -€15,029
down €15,029 (-221.1%), from -€6,796 to -€21,825
- Other debts +€5,000
up €5,000 (+20.0%), from €25,000 to €30,000
- Tax, wage and social debts +€2,988
up €2,988 (+104.4%), from €2,862 to €5,850
of which Taxes: +€1,713
- Staff costs +€35,729
up €35,729 (+153.2%), from €23,326 to €59,054
- Gross operating margin +€29,812
up €29,812 (+152.9%), from €19,493 to €49,304
- Depreciation +€2,298
up €2,298 (+96.6%), from €2,379 to €4,677
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 | €76,816 | €87,029 | +€10,213 | +13.3% |
| Fixed assets | 21/28 | €23,626 | €27,024 | +€3,398 | +14.4% |
| Intangible fixed assets | 21 | €20,557 | €18,307 | -€2,250 | -10.9% |
| Tangible fixed assets | 22/27 | €2,625 | €8,272 | +€5,648 | +215.2% |
| Plant, machinery and equipment | 23 | €1,925 | €3,315 | +€1,390 | +72.2% |
| Furniture and vehicles | 24 | €700 | €4,957 | +€4,257 | +608.3% |
| Financial fixed assets | 28 | €444 | €444 | = | 0.0% |
| Current assets | 29/58 | €53,190 | €60,005 | +€6,815 | +12.8% |
| Stocks and contracts in progress | 3 | €16,489 | €20,244 | +€3,755 | +22.8% |
| Stocks | 30/36 | €16,489 | €20,244 | +€3,755 | +22.8% |
| Amounts receivable within one year | 40/41 | €1,475 | €5,184 | +€3,709 | +251.4% |
| Trade receivables | 40 | €1,475 | €5,184 | +€3,709 | +251.4% |
| Cash at bank and in hand | 54/58 | €34,993 | €34,553 | -€440 | -1.3% |
| Deferred charges and accrued income | 490/1 | €232 | €24 | -€208 | -89.7% |
| Total equity and liabilities | 10/49 | €76,816 | €87,029 | +€10,213 | +13.3% |
| Equity | 10/15 | €28,204 | €13,175 | -€15,029 | -53.3% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,796 | -€21,825 | -€15,029 | -221.1% |
| Amounts payable | 17/49 | €48,612 | €73,853 | +€25,241 | +51.9% |
| Amounts payable within one year | 42/48 | €48,612 | €73,853 | +€25,241 | +51.9% |
| Trade debts | 44 | €20,750 | €38,004 | +€17,253 | +83.1% |
| Suppliers | 440/4 | €20,750 | €38,004 | +€17,253 | +83.1% |
| Taxes, remuneration and social security | 45 | €2,862 | €5,850 | +€2,988 | +104.4% |
| Taxes | 450/3 | €2,852 | €4,564 | +€1,713 | +60.1% |
| Remuneration and social security | 454/9 | €10 | €1,286 | +€1,276 | +12481.7% |
| Other amounts payable | 47/48 | €25,000 | €30,000 | +€5,000 | +20.0% |
| Remuneration, social security and pensions | 62 | €23,326 | €59,054 | +€35,729 | +153.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,379 | €4,677 | +€2,298 | +96.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €19,493 | €49,304 | +€29,812 | +152.9% |
| Operating profit (loss) | 9901 | -€6,599 | -€14,827 | -€8,227 | -124.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.6% |
| Financial charges | 65/66B | €198 | €202 | +€4 | +1.8% |
| Recurring financial charges | 65 | €198 | €202 | +€4 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,796 | -€15,029 | -€8,232 | -121.1% |
| Profit (loss) for the period | 9904 | -€6,796 | -€15,029 | -€8,232 | -121.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,796 | -€15,029 | -€8,232 | -121.1% |
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 12 October 2026 via checked.be.