ACA GROUP: 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.
What changed
ACA GROUP
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€216,925
2024 · €2.8m-€2.6m
Equity
€14.1m
2024 · €13.9m+€216,925
Cash
€1.5m
2024 · €527,244+€1.0m
Balance sheet total
€15.1m
2024 · €14.7m+€379,703
Largest movements
Assets
- Cash +€1.0m
up €1.0m (+191.6%), from €527,244 to €1.5m
mainly Investment in fixed assets (net) (+€521,735) and Net result for the year (+€216,925)
- Financial fixed assets -€521,735
down €521,735 (-4.1%), from €12.7m to €12.2m
of which Affiliated companies: -€866,000
Equity and liabilities
- Reserves +€216,925
up €216,925 (+7.5%), from €2.9m to €3.1m
of which Distributable reserves: +€206,079
Income statement
- Financial income -€2.3m
down €2.3m (-91.4%), from €2.6m to €219,882
of which Financial income: -€2.4m
- Turnover -€433,244
down €433,244 (-7.2%), from €6.0m to €5.6m
- Services and other goods -€232,081
down €232,081 (-6.7%), from €3.5m to €3.2m
- Provisions +€102,797
no longer reported in 2025 (was -€102,797)
- Taxes -€75,707
down €75,707, from €59,484 to -€16,223
of which Taxes: -€113,263
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.
Result 2024
€2.8m
Turnover
-€433,244
Other operating income
-€9,485
Goods and materials
+€1,162
Services and other goods
+€232,081
Staff costs
-€4,815
Provisions
-€102,797
Other operating charges
-€54,049
Financial income
-€2.3m
Financial charges
+€21,573
Taxes
+€75,707
Result 2025
€216,925
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.
From operations
+€488,711
Investment
+€521,735
Financing
€0
Cash 2024
€527,244
From operations (derived)
+€488,711
Net result for the year
+€216,925
Receivables within one year
+€121,271
Deferred charges and accrued income
-€12,262
Trade debts
+€96,298
Tax, wage and social debts
+€66,817
Accrued charges and deferred income
-€338
Investment (derived)
+€521,735
Investment in fixed assets (net)
+€521,735
Cash 2025
€1.5m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,702,950 | €15,082,653 | +€379,703 | +2.6% |
| Fixed assets | 21/28 | €12,731,654 | €12,209,919 | -€521,735 | -4.1% |
| Financial fixed assets | 28 | €12,731,654 | €12,209,919 | -€521,735 | -4.1% |
| Affiliated companies | 280/1 | €12,731,654 | €11,865,654 | -€866,000 | -6.8% |
| Participating interests | 280 | €10,913,654 | €10,908,654 | -€5,000 | 0.0% |
| Amounts receivable | 281 | €1,818,000 | €957,000 | -€861,000 | -47.4% |
| Companies linked by participating interests | 282/3 | €0 | €344,265 | +€344,265 | |
| Participating interests | 282 | €0 | €344,265 | +€344,265 | |
| Current assets | 29/58 | €1,971,297 | €2,872,734 | +€901,438 | +45.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,442,933 | €1,321,662 | -€121,271 | -8.4% |
| Trade receivables | 40 | €1,258,157 | €1,059,026 | -€199,131 | -15.8% |
| Other amounts receivable | 41 | €184,776 | €262,636 | +€77,860 | +42.1% |
| Cash at bank and in hand | 54/58 | €527,244 | €1,537,690 | +€1.0m | +191.6% |
| Deferred charges and accrued income | 490/1 | €1,119 | €13,382 | +€12,262 | +1095.4% |
| Total equity and liabilities | 10/49 | €14,702,950 | €15,082,653 | +€379,703 | +2.6% |
| Equity | 10/15 | €13,851,017 | €14,067,943 | +€216,925 | +1.6% |
| Contributions | 10/11 | €10,961,600 | €10,961,600 | = | 0.0% |
| Capital | 10 | €10,961,600 | €10,961,600 | = | 0.0% |
| Issued capital | 100 | €10,961,600 | €10,961,600 | = | 0.0% |
| Reserves | 13 | €2,889,417 | €3,106,343 | +€216,925 | +7.5% |
| Non-distributable reserves | 130/1 | €513,995 | €524,841 | +€10,846 | +2.1% |
| Legal reserve | 130 | €513,995 | €524,841 | +€10,846 | +2.1% |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €2,375,422 | €2,581,501 | +€206,079 | +8.7% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Amounts payable | 17/49 | €851,933 | €1,014,710 | +€162,777 | +19.1% |
| Amounts payable within one year | 42/48 | €848,558 | €1,011,673 | +€163,115 | +19.2% |
| Trade debts | 44 | €550,424 | €646,722 | +€96,298 | +17.5% |
| Suppliers | 440/4 | €550,424 | €646,722 | +€96,298 | +17.5% |
| Taxes, remuneration and social security | 45 | €298,134 | €364,951 | +€66,817 | +22.4% |
| Taxes | 450/3 | €73,637 | €45,585 | -€28,052 | -38.1% |
| Remuneration and social security | 454/9 | €224,497 | €319,366 | +€94,869 | +42.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €3,375 | €3,038 | -€338 | -10.0% |
| Operating income | 70/76A | €6,061,969 | €5,619,239 | -€442,730 | -7.3% |
| Turnover | 70 | €6,004,456 | €5,571,212 | -€433,244 | -7.2% |
| Other operating income | 74 | €57,513 | €48,028 | -€9,485 | -16.5% |
| Operating charges | 60/66A | €5,709,973 | €5,638,390 | -€71,582 | -1.3% |
| Goods for resale, raw materials and consumables | 60 | €56,702 | €55,540 | -€1,162 | -2.0% |
| Purchases | 600/8 | €56,702 | €55,540 | -€1,162 | -2.0% |
| Services and other goods | 61 | €3,457,806 | €3,225,725 | -€232,081 | -6.7% |
| Remuneration, social security and pensions | 62 | €2,296,385 | €2,301,201 | +€4,815 | +0.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€102,797 | - | +€102,797 | |
| Other operating charges | 640/8 | €1,876 | €55,925 | +€54,049 | +2881.5% |
| Operating profit (loss) | 9901 | €351,996 | -€19,151 | -€371,147 | |
| Financial income | 75/76B | €2,563,829 | €219,882 | -€2.3m | -91.4% |
| Recurring financial income | 75 | €2,563,829 | €200,382 | -€2.4m | -92.2% |
| Income from financial fixed assets | 750 | €2,560,000 | €180,691 | -€2.4m | -92.9% |
| Other financial income | 752/9 | €3,829 | €19,692 | +€15,863 | +414.3% |
| Non-recurring financial income | 76B | - | €19,500 | +€19,500 | |
| Financial charges | 65/66B | €21,602 | €29 | -€21,573 | -99.9% |
| Recurring financial charges | 65 | €21,602 | €29 | -€21,573 | -99.9% |
| Debt charges | 650 | €17,696 | - | -€17,696 | |
| Other financial charges | 652/9 | €3,906 | €29 | -€3,877 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | €2,894,223 | €200,702 | -€2.7m | -93.1% |
| Income taxes | 67/77 | €59,484 | -€16,223 | -€75,707 | |
| Taxes | 670/3 | €128,490 | €15,227 | -€113,263 | -88.1% |
| Tax adjustments and reversals of tax provisions | 77 | €69,006 | €31,450 | -€37,556 | -54.4% |
| Profit (loss) for the period | 9904 | €2,834,739 | €216,925 | -€2.6m | -92.3% |
| Transfer from tax-exempt reserves | 789 | €356,000 | - | -€356,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,190,739 | €216,925 | -€3.0m | -93.2% |
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 5 October 2026 via checked.be.