ACA CUSTOMS: 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.
ACA CUSTOMS
Largest movements
- Receivables within one year +€797,645
up €797,645 (+80.0%), from €997,498 to €1.8m
of which Trade receivables: +€518,103
- Cash -€342,249
down €342,249 (-67.8%), from €504,907 to €162,659
mainly Receivables within one year (-€797,645) and Other debts (-€439,388)
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Trade debts +€601,269
up €601,269 (+119.1%), from €504,759 to €1.1m
- Other debts -€439,388
down €439,388 (-58.6%), from €750,262 to €310,873
- Reserves +€41,776
up €41,776 (+9.6%), from €433,354 to €475,131
of which Distributable reserves: +€41,776
- Tax, wage and social debts +€34,947
up €34,947 (+125.0%), from €27,954 to €62,901
of which Remuneration and social security: +€34,947
- Gross operating margin +€230,805
up €230,805 (+53.8%), from €429,133 to €659,938
- Staff costs +€169,874
up €169,874 (+42.2%), from €402,071 to €571,945
- Other operating charges -€19,469
down €19,469 (-59.2%), from €32,883 to €13,413
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 | €1,761,414 | €2,016,432 | +€255,018 | +14.5% |
| Fixed assets | 21/28 | €19,849 | €27,862 | +€8,013 | +40.4% |
| Intangible fixed assets | 21 | €19,297 | €27,862 | +€8,565 | +44.4% |
| Tangible fixed assets | 22/27 | €552 | - | -€552 | |
| Furniture and vehicles | 24 | €552 | - | -€552 | |
| Current assets | 29/58 | €1,741,565 | €1,988,570 | +€247,005 | +14.2% |
| Amounts receivable within one year | 40/41 | €997,498 | €1,795,143 | +€797,645 | +80.0% |
| Trade receivables | 40 | €894,125 | €1,412,228 | +€518,103 | +57.9% |
| Other amounts receivable | 41 | €103,373 | €382,915 | +€279,542 | +270.4% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €504,907 | €162,659 | -€342,249 | -67.8% |
| Deferred charges and accrued income | 490/1 | €39,160 | €30,769 | -€8,391 | -21.4% |
| Total equity and liabilities | 10/49 | €1,761,414 | €2,016,432 | +€255,018 | +14.5% |
| Equity | 10/15 | €478,439 | €536,631 | +€58,191 | +12.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €433,354 | €475,131 | +€41,776 | +9.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €427,204 | €468,981 | +€41,776 | +9.8% |
| Profit (loss) carried forward | 14 | -€16,415 | €0 | +€16,415 | |
| Amounts payable | 17/49 | €1,282,975 | €1,479,801 | +€196,827 | +15.3% |
| Amounts payable within one year | 42/48 | €1,282,975 | €1,479,801 | +€196,827 | +15.3% |
| Trade debts | 44 | €504,759 | €1,106,027 | +€601,269 | +119.1% |
| Suppliers | 440/4 | €504,759 | €1,106,027 | +€601,269 | +119.1% |
| Taxes, remuneration and social security | 45 | €27,954 | €62,901 | +€34,947 | +125.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €27,954 | €62,901 | +€34,947 | +125.0% |
| Other amounts payable | 47/48 | €750,262 | €310,873 | -€439,388 | -58.6% |
| Remuneration, social security and pensions | 62 | €402,071 | €571,945 | +€169,874 | +42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,198 | €6,887 | +€5,689 | +475.0% |
| Other operating charges | 640/8 | €32,883 | €13,413 | -€19,469 | -59.2% |
| Gross operating margin | 9900 | €429,133 | €659,938 | +€230,805 | +53.8% |
| Operating profit (loss) | 9901 | -€7,019 | €67,693 | +€74,711 | |
| Financial income | 75/76B | €3,818 | €5,073 | +€1,255 | +32.9% |
| Recurring financial income | 75 | €3,818 | €5,073 | +€1,255 | +32.9% |
| Financial charges | 65/66B | €11,483 | €13,125 | +€1,642 | +14.3% |
| Recurring financial charges | 65 | €11,483 | €13,125 | +€1,642 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,684 | €59,640 | +€74,325 | |
| Income taxes | 67/77 | €1,731 | €1,449 | -€282 | -16.3% |
| Profit (loss) for the period | 9904 | -€16,415 | €58,191 | +€74,606 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,415 | €58,191 | +€74,606 |
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 30 September 2026 via checked.be.