ACA-TRANS: 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-TRANS
Largest movements
- Cash +€60,437
up €60,437 (+633%), from €9,549 to €69,986
mainly Tax, wage and social debts (+€25,850) and Net result for the year (+€22,931)
- Tangible fixed assets -€10,282
down €10,282 (-21.9%), from €46,968 to €36,686
- Financial fixed assets +€5,000
up €5,000 (+55.6%), from €9,000 to €14,000
- Receivables within one year -€4,675
down €4,675 (-38.4%), from €12,181 to €7,506
of which Other amounts receivable: -€4,676
- Tax, wage and social debts +€25,850
up €25,850 (+533%), from €4,849 to €30,700
of which Remuneration and social security: +€17,046
- Profit (loss) carried forward +€12,931
up €12,931 (+75.0%), from €17,246 to €30,177
- Trade debts +€11,983
up €11,983 (+107%), from €11,237 to €23,220
- Gross operating margin +€131,373
up €131,373 (+354%), from €37,089 to €168,462
- Turnover -€128,514
no longer reported in 2025 (was €128,514)
- Staff costs +€100,931
up €100,931 (+982%), from €10,277 to €111,208
- Purchases and services -€91,425
no longer reported in 2025 (was €91,425)
- Other operating charges +€15,950
up €15,950 (+434%), from €3,677 to €19,627
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 | €77,698 | €128,178 | +€50,480 | +65.0% |
| Fixed assets | 21/28 | €55,968 | €50,686 | -€5,282 | -9.4% |
| Tangible fixed assets | 22/27 | €46,968 | €36,686 | -€10,282 | -21.9% |
| Furniture and vehicles | 24 | €46,968 | €36,686 | -€10,282 | -21.9% |
| Financial fixed assets | 28 | €9,000 | €14,000 | +€5,000 | +55.6% |
| Current assets | 29/58 | €21,730 | €77,492 | +€55,762 | +257% |
| Amounts receivable within one year | 40/41 | €12,181 | €7,506 | -€4,675 | -38.4% |
| Trade receivables | 40 | - | €1 | +€1 | |
| Other amounts receivable | 41 | €12,181 | €7,505 | -€4,676 | -38.4% |
| Cash at bank and in hand | 54/58 | €9,549 | €69,986 | +€60,437 | +633% |
| Total equity and liabilities | 10/49 | €77,698 | €128,178 | +€50,480 | +65.0% |
| Equity | 10/15 | €20,246 | €33,177 | +€12,931 | +63.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,246 | €30,177 | +€12,931 | +75.0% |
| Amounts payable | 17/49 | €57,452 | €95,002 | +€37,550 | +65.4% |
| Amounts payable within one year | 42/48 | €55,852 | €93,402 | +€37,550 | +67.2% |
| Trade debts | 44 | €11,237 | €23,220 | +€11,983 | +107% |
| Suppliers | 440/4 | €11,237 | €23,220 | +€11,983 | +107% |
| Taxes, remuneration and social security | 45 | €4,849 | €30,700 | +€25,850 | +533% |
| Taxes | 450/3 | €4,568 | €13,372 | +€8,804 | +193% |
| Remuneration and social security | 454/9 | €282 | €17,328 | +€17,046 | +6,053% |
| Other amounts payable | 47/48 | €39,765 | €39,482 | -€283 | -0.7% |
| Accrued charges and deferred income | 492/3 | €1,600 | €1,600 | = | 0.0% |
| Turnover | 70 | €128,514 | - | -€128,514 | |
| Goods, raw materials, services and sundry goods | 60/61 | €91,425 | - | -€91,425 | |
| Remuneration, social security and pensions | 62 | €10,277 | €111,208 | +€100,931 | +982% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,699 | €8,622 | +€923 | +12.0% |
| Other operating charges | 640/8 | €3,677 | €19,627 | +€15,950 | +434% |
| Gross operating margin | 9900 | €37,089 | €168,462 | +€131,373 | +354% |
| Operating profit (loss) | 9901 | €15,436 | €29,004 | +€13,569 | +87.9% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €74 | €211 | +€138 | +187% |
| Recurring financial charges | 65 | €74 | €211 | +€138 | +187% |
| Profit (loss) for the period before taxes | 9903 | €15,362 | €28,813 | +€13,451 | +87.6% |
| Income taxes | 67/77 | €3,183 | €5,882 | +€2,700 | +84.8% |
| Profit (loss) for the period | 9904 | €12,180 | €22,931 | +€10,751 | +88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,180 | €22,931 | +€10,751 | +88.3% |
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 13 October 2026 via checked.be.