ACA FACTORY: 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.
ACA FACTORY
Largest movements
- Intangible fixed assets -€16,500
down €16,500 (-36.4%), from €45,375 to €28,875
- Tangible fixed assets -€4,463
down €4,463 (-25.2%), from €17,713 to €13,251
of which Furniture and vehicles: -€2,846
- Cash +€3,167
up €3,167 (+94.1%), from €3,365 to €6,532
mainly Depreciation (+€21,484) and Trade debts (+€4,588)
- Receivables within one year -€2,766
down €2,766 (-4.6%), from €60,390 to €57,623
of which Other amounts receivable: -€2,051
- Deferred charges and accrued income -€1,748
down €1,748 (-59.7%), from €2,926 to €1,178
- Reserves -€32,073
down €32,073 (-58.9%), from €54,452 to €22,380
of which Distributable reserves: -€32,073
- Trade debts +€4,588
up €4,588 (+35.8%), from €12,817 to €17,404
- Other debts +€3,971
up €3,971 (+163%), from €2,431 to €6,401
- Tax, wage and social debts +€3,291
up €3,291 (+30.7%), from €10,704 to €13,994
- Current portion of long-term debt -€2,866
down €2,866 (-100%), from €2,866 to €0
- Gross operating margin -€20,234
down €20,234 (-47.8%), from €42,339 to €22,104
- Taxes -€4,401
down €4,401 (-92.2%), from €4,775 to €374
- Financial income -€1,470
down €1,470 (-72.3%), from €2,034 to €563
- Other operating charges +€782
up €782 (+25.4%), from €3,086 to €3,868
- Depreciation -€601
down €601 (-2.7%), from €22,084 to €21,484
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 | €131,469 | €108,380 | -€23,090 | -17.6% |
| Fixed assets | 21/28 | €63,288 | €42,326 | -€20,963 | -33.1% |
| Intangible fixed assets | 21 | €45,375 | €28,875 | -€16,500 | -36.4% |
| Tangible fixed assets | 22/27 | €17,713 | €13,251 | -€4,463 | -25.2% |
| Plant, machinery and equipment | 23 | €584 | €245 | -€338 | -57.9% |
| Furniture and vehicles | 24 | €6,147 | €3,301 | -€2,846 | -46.3% |
| Other tangible fixed assets | 26 | €10,982 | €9,704 | -€1,278 | -11.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €68,181 | €66,054 | -€2,127 | -3.1% |
| Stocks and contracts in progress | 3 | €1,500 | €720 | -€780 | -52.0% |
| Stocks | 30/36 | €1,500 | €720 | -€780 | -52.0% |
| Amounts receivable within one year | 40/41 | €60,390 | €57,623 | -€2,766 | -4.6% |
| Trade receivables | 40 | €44,840 | €44,124 | -€715 | -1.6% |
| Other amounts receivable | 41 | €15,550 | €13,499 | -€2,051 | -13.2% |
| Cash at bank and in hand | 54/58 | €3,365 | €6,532 | +€3,167 | +94.1% |
| Deferred charges and accrued income | 490/1 | €2,926 | €1,178 | -€1,748 | -59.7% |
| Total equity and liabilities | 10/49 | €131,469 | €108,380 | -€23,090 | -17.6% |
| Equity | 10/15 | €102,652 | €70,580 | -€32,073 | -31.2% |
| Contributions | 10/11 | €48,200 | €48,200 | = | 0.0% |
| Reserves | 13 | €54,452 | €22,380 | -€32,073 | -58.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €54,452 | €22,380 | -€32,073 | -58.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,817 | €37,800 | +€8,983 | +31.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €28,817 | €37,800 | +€8,983 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €2,866 | €0 | -€2,866 | -100% |
| Trade debts | 44 | €12,817 | €17,404 | +€4,588 | +35.8% |
| Suppliers | 440/4 | €12,817 | €17,404 | +€4,588 | +35.8% |
| Taxes, remuneration and social security | 45 | €10,704 | €13,994 | +€3,291 | +30.7% |
| Taxes | 450/3 | €10,704 | €13,994 | +€3,291 | +30.7% |
| Other amounts payable | 47/48 | €2,431 | €6,401 | +€3,971 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,084 | €21,484 | -€601 | -2.7% |
| Other operating charges | 640/8 | €3,086 | €3,868 | +€782 | +25.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €42,339 | €22,104 | -€20,234 | -47.8% |
| Operating profit (loss) | 9901 | €17,169 | -€3,247 | -€20,416 | |
| Financial income | 75/76B | €2,034 | €563 | -€1,470 | -72.3% |
| Recurring financial income | 75 | €2,034 | €563 | -€1,470 | -72.3% |
| Financial charges | 65/66B | €2,499 | €2,544 | +€45 | +1.8% |
| Recurring financial charges | 65 | €2,499 | €2,544 | +€45 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €16,703 | -€5,228 | -€21,931 | |
| Income taxes | 67/77 | €4,775 | €374 | -€4,401 | -92.2% |
| Profit (loss) for the period | 9904 | €11,927 | -€5,602 | -€17,530 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,927 | -€5,602 | -€17,530 |
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 16 October 2026 via checked.be.