ACA Immo: 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 Immo
Largest movements
- Cash +€73,002
up €73,002 (+5377.3%), from €1,358 to €74,360
mainly Receivables within one year (+€47,094) and Net result for the year (+€33,975)
- Receivables within one year -€47,094
down €47,094 (-24.8%), from €190,072 to €142,978
of which Other amounts receivable: -€41,666
- Stocks and contracts +€44,745
new in 2025: €44,745
- Tangible fixed assets -€27,721
down €27,721 (-9.3%), from €299,266 to €271,545
of which Land and buildings: -€27,721
- Profit (loss) carried forward +€33,975
up €33,975, from -€20,049 to €13,926
- Trade debts +€11,188
up €11,188 (+93.6%), from €11,952 to €23,139
- Gross operating margin -€12,319
down €12,319 (-13.4%), from €91,681 to €79,362
- Taxes -€9,287
down €9,287 (-44.8%), from €20,734 to €11,447
- Financial income -€1,301
down €1,301 (-88.2%), from €1,475 to €174
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 | €736,796 | €779,728 | +€42,932 | +5.8% |
| Fixed assets | 21/28 | €299,266 | €271,545 | -€27,721 | -9.3% |
| Tangible fixed assets | 22/27 | €299,266 | €271,545 | -€27,721 | -9.3% |
| Land and buildings | 22 | €298,926 | €271,205 | -€27,721 | -9.3% |
| Other tangible fixed assets | 26 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €437,530 | €508,183 | +€70,653 | +16.1% |
| Amounts receivable after more than one year | 29 | €246,100 | €246,100 | = | 0.0% |
| Other amounts receivable | 291 | €246,100 | €246,100 | = | 0.0% |
| Stocks and contracts in progress | 3 | - | €44,745 | +€44,745 | |
| Stocks | 30/36 | - | €44,745 | +€44,745 | |
| Amounts receivable within one year | 40/41 | €190,072 | €142,978 | -€47,094 | -24.8% |
| Trade receivables | 40 | €144,853 | €139,425 | -€5,428 | -3.7% |
| Other amounts receivable | 41 | €45,219 | €3,553 | -€41,666 | -92.1% |
| Cash at bank and in hand | 54/58 | €1,358 | €74,360 | +€73,002 | +5377.3% |
| Total equity and liabilities | 10/49 | €736,796 | €779,728 | +€42,932 | +5.8% |
| Equity | 10/15 | €479,951 | €513,926 | +€33,975 | +7.1% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,049 | €13,926 | +€33,975 | |
| Provisions and deferred taxes | 16 | €194,590 | €194,590 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €194,590 | €194,590 | = | 0.0% |
| Other liabilities and charges | 164/5 | €194,590 | €194,590 | = | 0.0% |
| Amounts payable | 17/49 | €62,255 | €71,212 | +€8,957 | +14.4% |
| Amounts payable within one year | 42/48 | €62,255 | €71,212 | +€8,957 | +14.4% |
| Trade debts | 44 | €11,952 | €23,139 | +€11,188 | +93.6% |
| Suppliers | 440/4 | €11,952 | €23,139 | +€11,188 | +93.6% |
| Taxes, remuneration and social security | 45 | €24,778 | €19,426 | -€5,352 | -21.6% |
| Taxes | 450/3 | €24,778 | €19,426 | -€5,352 | -21.6% |
| Other amounts payable | 47/48 | €25,525 | €28,646 | +€3,121 | +12.2% |
| Non-recurring operating income | 76A | - | €2,428 | +€2,428 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,086 | €30,323 | +€237 | +0.8% |
| Other operating charges | 640/8 | €3,456 | €3,439 | -€17 | -0.5% |
| Non-recurring operating charges | 66A | - | €266 | +€266 | |
| Gross operating margin | 9900 | €91,681 | €79,362 | -€12,319 | -13.4% |
| Operating profit (loss) | 9901 | €58,139 | €45,334 | -€12,805 | -22.0% |
| Financial income | 75/76B | €1,475 | €174 | -€1,301 | -88.2% |
| Recurring financial income | 75 | €1,475 | €174 | -€1,301 | -88.2% |
| Financial charges | 65/66B | €81 | €86 | +€5 | +6.3% |
| Recurring financial charges | 65 | €81 | €86 | +€5 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €59,533 | €45,422 | -€14,111 | -23.7% |
| Income taxes | 67/77 | €20,734 | €11,447 | -€9,287 | -44.8% |
| Profit (loss) for the period | 9904 | €38,799 | €33,975 | -€4,824 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,799 | €33,975 | -€4,824 | -12.4% |
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 10 October 2026 via checked.be.