ACA Leut: 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 Leut
Largest movements
- Financial fixed assets +€78,950
new in 2025: €78,950
- Receivables within one year -€39,880
down €39,880 (-66.6%), from €59,897 to €20,017
of which Trade receivables: -€59,089
- Cash +€15,062
up €15,062 (+722.7%), from €2,084 to €17,147
mainly Other debts (+€47,552) and Receivables within one year (+€39,880)
- Other debts +€47,552
up €47,552 (+4529.7%), from €1,050 to €48,602
- Trade debts +€29,002
up €29,002 (+67.0%), from €43,299 to €72,301
- Profit (loss) carried forward -€20,275
down €20,275, from €6,350 to -€13,924
- Tax, wage and social debts -€2,146
down €2,146 (-25.9%), from €8,282 to €6,136
- Gross operating margin -€134,645
down €134,645, from €12,908 to -€121,736
- Financial income +€108,004
up €108,004 (+255026.5%), from €42 to €108,046
- Taxes -€4,007
down €4,007 (-79.0%), from €5,071 to €1,065
- Other operating charges -€3,375
down €3,375 (-51.8%), from €6,518 to €3,143
- Financial charges +€1,782
up €1,782 (+299.1%), from €596 to €2,377
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 | €61,981 | €116,114 | +€54,133 | +87.3% |
| Fixed assets | 21/28 | - | €78,950 | +€78,950 | |
| Financial fixed assets | 28 | - | €78,950 | +€78,950 | |
| Current assets | 29/58 | €61,981 | €37,164 | -€24,818 | -40.0% |
| Amounts receivable within one year | 40/41 | €59,897 | €20,017 | -€39,880 | -66.6% |
| Trade receivables | 40 | €59,089 | - | -€59,089 | |
| Other amounts receivable | 41 | €808 | €20,017 | +€19,209 | +2377.7% |
| Cash at bank and in hand | 54/58 | €2,084 | €17,147 | +€15,062 | +722.7% |
| Total equity and liabilities | 10/49 | €61,981 | €116,114 | +€54,133 | +87.3% |
| Equity | 10/15 | €9,350 | -€10,924 | -€20,275 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,350 | -€13,924 | -€20,275 | |
| Amounts payable | 17/49 | €52,631 | €127,038 | +€74,408 | +141.4% |
| Amounts payable within one year | 42/48 | €52,631 | €127,038 | +€74,408 | +141.4% |
| Trade debts | 44 | €43,299 | €72,301 | +€29,002 | +67.0% |
| Suppliers | 440/4 | €43,299 | €72,301 | +€29,002 | +67.0% |
| Taxes, remuneration and social security | 45 | €8,282 | €6,136 | -€2,146 | -25.9% |
| Taxes | 450/3 | €8,282 | €6,136 | -€2,146 | -25.9% |
| Other amounts payable | 47/48 | €1,050 | €48,602 | +€47,552 | +4529.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €729 | - | -€729 | |
| Other operating charges | 640/8 | €6,518 | €3,143 | -€3,375 | -51.8% |
| Gross operating margin | 9900 | €12,908 | -€121,736 | -€134,645 | |
| Operating profit (loss) | 9901 | €5,661 | -€124,879 | -€130,540 | |
| Financial income | 75/76B | €42 | €108,046 | +€108,004 | +255026.5% |
| Recurring financial income | 75 | €42 | €108,046 | +€108,004 | +255026.5% |
| Financial charges | 65/66B | €596 | €2,377 | +€1,782 | +299.1% |
| Recurring financial charges | 65 | €596 | €2,377 | +€1,782 | +299.1% |
| Profit (loss) for the period before taxes | 9903 | €5,108 | -€19,210 | -€24,318 | |
| Income taxes | 67/77 | €5,071 | €1,065 | -€4,007 | -79.0% |
| Profit (loss) for the period | 9904 | €37 | -€20,275 | -€20,311 | |
| Profit (loss) for the period to be appropriated | 9905 | €37 | -€20,275 | -€20,311 |
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 11 October 2026 via checked.be.