ACA IT - SOLUTIONS: 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 IT - SOLUTIONS
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · €209,586+€1.1m
Equity
€4.6m
2024 · €2.9m+€1.7m
Cash
€1.4m
2024 · €804,736+€546,336
Balance sheet total
€12.9m
2024 · €12.4m+€499,699
Largest movements
Assets
- Cash +€546,336
up €546,336 (+67.9%), from €804,736 to €1.4m
mainly Net result for the year (+€1.3m) and Depreciation (+€517,470)
- Receivables within one year +€153,815
up €153,815 (+1.9%), from €8.2m to €8.3m
of which Other amounts receivable: +€295,673
Equity and liabilities
- Reserves +€1.3m
up €1.3m (+47.0%), from €2.8m to €4.2m
of which Distributable reserves: +€1.4m
- Debts after one year -€845,344
down €845,344 (-46.5%), from €1.8m to €972,656
of which Other amounts payable: -€861,000
- Trade debts -€498,767
down €498,767 (-13.2%), from €3.8m to €3.3m
- Tax, wage and social debts +€406,427
up €406,427 (+17.6%), from €2.3m to €2.7m
of which Taxes: +€558,522
- Investment grants +€351,813
new in 2025: €351,813
Income statement
- Turnover +€1.0m
up €1.0m (+2.8%), from €37.3m to €38.3m
- Goods and materials +€824,164
up €824,164 (+5.6%), from €14.8m to €15.6m
- Services and other goods -€418,109
down €418,109 (-4.6%), from €9.1m to €8.7m
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
€209,586
Turnover
+€1.0m
Other operating income
+€194,877
Goods and materials
-€824,164
Services and other goods
+€418,109
Staff costs
-€127,154
Depreciation
-€15,264
Write-downs
-€12,136
Provisions
+€110,000
Other operating charges
+€70,522
Other operating items
+€183,601
Financial income
+€109,983
Financial charges
-€29,650
Taxes
+€11,577
Result 2025
€1.3m
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
+€1.4m
Investment
-€335,145
Financing
-€486,993
Cash 2024
€804,736
From operations (derived)
+€1.4m
Net result for the year
+€1.3m
Depreciation
+€517,470
Receivables within one year
-€153,815
Deferred charges and accrued income
+€18,127
Provisions
-€110,000
Trade debts
-€498,767
Tax, wage and social debts
+€406,427
Other debts
+€164
Accrued charges and deferred income
-€148,588
Investment (derived)
-€335,145
Investment in fixed assets (net)
-€335,283
Current investments
+€138
Financing
-€486,993
Debts after one year
-€845,344
Current portion of long-term debt
+€6,538
Contributions, distributions and other
+€351,813
Cash 2025
€1.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,397,254 | €12,896,953 | +€499,699 | +4.0% |
| Fixed assets | 21/28 | €2,023,412 | €1,841,225 | -€182,187 | -9.0% |
| Intangible fixed assets | 21 | €402,719 | €429,882 | +€27,163 | +6.7% |
| Tangible fixed assets | 22/27 | €1,308,543 | €1,219,681 | -€88,862 | -6.8% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €424,058 | €429,988 | +€5,930 | +1.4% |
| Furniture and vehicles | 24 | €176,191 | €158,366 | -€17,824 | -10.1% |
| Other tangible fixed assets | 26 | €708,295 | €631,326 | -€76,968 | -10.9% |
| Financial fixed assets | 28 | €312,150 | €191,662 | -€120,488 | -38.6% |
| Affiliated companies | 280/1 | - | €0 | = | |
| Participating interests | 280 | - | €0 | = | |
| Other financial fixed assets | 284/8 | €312,150 | €191,662 | -€120,488 | -38.6% |
| Amounts receivable and cash guarantees | 285/8 | €312,150 | €191,662 | -€120,488 | -38.6% |
| Current assets | 29/58 | €10,373,842 | €11,055,728 | +€681,886 | +6.6% |
| Amounts receivable within one year | 40/41 | €8,174,588 | €8,328,403 | +€153,815 | +1.9% |
| Trade receivables | 40 | €7,677,876 | €7,536,017 | -€141,859 | -1.8% |
| Other amounts receivable | 41 | €496,712 | €792,386 | +€295,673 | +59.5% |
| Current investments | 50/53 | €600,138 | €600,000 | -€138 | 0.0% |
| Other investments | 51/53 | €600,138 | €600,000 | -€138 | 0.0% |
| Cash at bank and in hand | 54/58 | €804,736 | €1,351,072 | +€546,336 | +67.9% |
| Deferred charges and accrued income | 490/1 | €794,381 | €776,254 | -€18,127 | -2.3% |
| Total equity and liabilities | 10/49 | €12,397,254 | €12,896,953 | +€499,699 | +4.0% |
| Equity | 10/15 | €2,906,397 | €4,595,666 | +€1.7m | +58.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,844,397 | €4,181,853 | +€1.3m | +47.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €764,973 | €701,823 | -€63,150 | -8.3% |
| Distributable reserves | 133 | €2,073,224 | €3,473,830 | +€1.4m | +67.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Investment grants | 15 | - | €351,813 | +€351,813 | |
| Provisions and deferred taxes | 16 | €110,000 | €0 | -€110,000 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €110,000 | €0 | -€110,000 | -100.0% |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | €110,000 | - | -€110,000 | |
| Amounts payable | 17/49 | €9,380,857 | €8,301,287 | -€1.1m | -11.5% |
| Amounts payable after more than one year | 17 | €1,818,000 | €972,656 | -€845,344 | -46.5% |
| Financial debts | 170/4 | - | €15,656 | +€15,656 | |
| Credit institutions | 173 | - | €15,656 | +€15,656 | |
| Other amounts payable | 178/9 | €1,818,000 | €957,000 | -€861,000 | -47.4% |
| Amounts payable within one year | 42/48 | €6,089,202 | €6,003,564 | -€85,638 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | - | €6,538 | +€6,538 | |
| Trade debts | 44 | €3,775,623 | €3,276,856 | -€498,767 | -13.2% |
| Suppliers | 440/4 | €3,775,623 | €3,276,856 | -€498,767 | -13.2% |
| Taxes, remuneration and social security | 45 | €2,305,870 | €2,712,297 | +€406,427 | +17.6% |
| Taxes | 450/3 | €437,741 | €996,262 | +€558,522 | +127.6% |
| Remuneration and social security | 454/9 | €1,868,129 | €1,716,034 | -€152,094 | -8.1% |
| Other amounts payable | 47/48 | €7,710 | €7,874 | +€164 | +2.1% |
| Accrued charges and deferred income | 492/3 | €1,473,655 | €1,325,067 | -€148,588 | -10.1% |
| Operating income | 70/76A | €38,116,444 | €39,558,857 | +€1.4m | +3.8% |
| Turnover | 70 | €37,301,746 | €38,339,316 | +€1.0m | +2.8% |
| Own construction capitalised | 72 | - | €99,199 | +€99,199 | |
| Other operating income | 74 | €814,280 | €1,009,157 | +€194,877 | +23.9% |
| Non-recurring operating income | 76A | €417 | €111,185 | +€110,767 | +26545.7% |
| Operating charges | 60/66A | €37,208,123 | €37,614,575 | +€406,453 | +1.1% |
| Goods for resale, raw materials and consumables | 60 | €14,769,808 | €15,593,972 | +€824,164 | +5.6% |
| Purchases | 600/8 | €14,769,808 | €15,593,972 | +€824,164 | +5.6% |
| Services and other goods | 61 | €9,115,419 | €8,697,310 | -€418,109 | -4.6% |
| Remuneration, social security and pensions | 62 | €12,403,826 | €12,530,980 | +€127,154 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502,206 | €517,470 | +€15,264 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,136 | +€12,136 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €110,000 | - | -€110,000 | |
| Other operating charges | 640/8 | €306,651 | €236,130 | -€70,522 | -23.0% |
| Non-recurring operating charges | 66A | €212 | €26,577 | +€26,365 | +12438.9% |
| Operating profit (loss) | 9901 | €908,321 | €1,944,282 | +€1.0m | +114.1% |
| Financial income | 75/76B | €29,952 | €139,935 | +€109,983 | +367.2% |
| Recurring financial income | 75 | €29,952 | €139,935 | +€109,983 | +367.2% |
| Income from financial fixed assets | 750 | €0 | €5,545 | +€5,545 | |
| Income from current assets | 751 | - | €32,563 | +€32,563 | |
| Other financial income | 752/9 | €29,952 | €101,826 | +€71,874 | +240.0% |
| Financial charges | 65/66B | €48,090 | €77,740 | +€29,650 | +61.7% |
| Recurring financial charges | 65 | €48,090 | €77,740 | +€29,650 | +61.7% |
| Debt charges | 650 | - | €461 | +€461 | |
| Other financial charges | 652/9 | €48,090 | €77,279 | +€29,189 | +60.7% |
| Profit (loss) for the period before taxes | 9903 | €890,183 | €2,006,477 | +€1.1m | +125.4% |
| Income taxes | 67/77 | €680,597 | €669,021 | -€11,577 | -1.7% |
| Taxes | 670/3 | €680,597 | €669,021 | -€11,577 | -1.7% |
| Profit (loss) for the period | 9904 | €209,586 | €1,337,456 | +€1.1m | +538.1% |
| Transfer from tax-exempt reserves | 789 | €842,000 | €63,150 | -€778,850 | -92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,051,586 | €1,400,606 | +€349,021 | +33.2% |
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 7 October 2026 via checked.be.