ACB: 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.
ACB
Largest movements
- Receivables within one year -€20,082
down €20,082 (-40.1%), from €50,126 to €30,045
of which Trade receivables: -€11,818
- Tangible fixed assets +€11,633
up €11,633 (+8.0%), from €145,306 to €156,939
of which Furniture and vehicles: +€16,570
- Profit (loss) carried forward -€17,371
down €17,371, from €9,274 to -€8,097
- Current portion of long-term debt +€5,217
up €5,217 (+31.8%), from €16,411 to €21,627
- Debts after one year +€4,892
up €4,892 (+4.8%), from €101,012 to €105,904
- Tax, wage and social debts -€4,213
down €4,213 (-37.3%), from €11,301 to €7,088
of which Remuneration and social security: -€6,213
- Trade debts +€2,664
up €2,664 (+37.7%), from €7,070 to €9,734
- Gross operating margin +€23,347
up €23,347 (+78.4%), from €29,796 to €53,143
- Depreciation +€9,456
up €9,456 (+85.5%), from €11,057 to €20,513
- Staff costs -€3,592
down €3,592 (-7.7%), from €46,693 to €43,102
- Taxes +€3,001
no longer reported in 2025 (was -€3,001)
- Financial charges +€1,398
up €1,398 (+28.8%), from €4,849 to €6,247
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 | €204,835 | €195,833 | -€9,003 | -4.4% |
| Fixed assets | 21/28 | €145,547 | €157,181 | +€11,633 | +8.0% |
| Tangible fixed assets | 22/27 | €145,306 | €156,939 | +€11,633 | +8.0% |
| Land and buildings | 22 | €98,774 | €92,838 | -€5,936 | -6.0% |
| Plant, machinery and equipment | 23 | €4,819 | €5,819 | +€1,000 | +20.8% |
| Furniture and vehicles | 24 | €41,713 | €58,282 | +€16,570 | +39.7% |
| Financial fixed assets | 28 | €241 | €241 | = | 0.0% |
| Current assets | 29/58 | €59,288 | €38,652 | -€20,636 | -34.8% |
| Stocks and contracts in progress | 3 | €8,485 | €7,810 | -€675 | -8.0% |
| Stocks | 30/36 | €8,485 | €7,810 | -€675 | -8.0% |
| Amounts receivable within one year | 40/41 | €50,126 | €30,045 | -€20,082 | -40.1% |
| Trade receivables | 40 | €21,668 | €9,850 | -€11,818 | -54.5% |
| Other amounts receivable | 41 | €28,458 | €20,195 | -€8,263 | -29.0% |
| Cash at bank and in hand | 54/58 | €17 | €17 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €661 | €781 | +€120 | +18.2% |
| Total equity and liabilities | 10/49 | €204,835 | €195,833 | -€9,003 | -4.4% |
| Equity | 10/15 | €48,275 | €30,903 | -€17,371 | -36.0% |
| Contributions | 10/11 | €36,447 | €36,447 | = | 0.0% |
| Reserves | 13 | €2,553 | €2,553 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,553 | €2,553 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,553 | €2,553 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,274 | -€8,097 | -€17,371 | |
| Amounts payable | 17/49 | €156,561 | €164,929 | +€8,369 | +5.3% |
| Amounts payable after more than one year | 17 | €101,012 | €105,904 | +€4,892 | +4.8% |
| Financial debts | 170/4 | €101,012 | €105,904 | +€4,892 | +4.8% |
| Amounts payable within one year | 42/48 | €55,439 | €58,936 | +€3,497 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €16,411 | €21,627 | +€5,217 | +31.8% |
| Financial debts | 43 | €18,959 | €18,758 | -€200 | -1.1% |
| Credit institutions | 430/8 | €18,959 | €18,758 | -€200 | -1.1% |
| Trade debts | 44 | €7,070 | €9,734 | +€2,664 | +37.7% |
| Suppliers | 440/4 | €7,070 | €9,734 | +€2,664 | +37.7% |
| Taxes, remuneration and social security | 45 | €11,301 | €7,088 | -€4,213 | -37.3% |
| Taxes | 450/3 | - | €2,000 | +€2,000 | |
| Remuneration and social security | 454/9 | €11,301 | €5,088 | -€6,213 | -55.0% |
| Other amounts payable | 47/48 | €1,699 | €1,729 | +€30 | +1.8% |
| Accrued charges and deferred income | 492/3 | €109 | €89 | -€20 | -18.7% |
| Non-recurring operating income | 76A | €4,545 | - | -€4,545 | |
| Remuneration, social security and pensions | 62 | €46,693 | €43,102 | -€3,592 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,057 | €20,513 | +€9,456 | +85.5% |
| Other operating charges | 640/8 | €609 | €653 | +€44 | +7.2% |
| Gross operating margin | 9900 | €29,796 | €53,143 | +€23,347 | +78.4% |
| Operating profit (loss) | 9901 | -€28,563 | -€11,124 | +€17,439 | +61.1% |
| Financial charges | 65/66B | €4,849 | €6,247 | +€1,398 | +28.8% |
| Recurring financial charges | 65 | €4,849 | €6,247 | +€1,398 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | -€33,412 | -€17,371 | +€16,041 | +48.0% |
| Income taxes | 67/77 | -€3,001 | - | +€3,001 | |
| Profit (loss) for the period | 9904 | -€30,411 | -€17,371 | +€13,040 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,411 | -€17,371 | +€13,040 | +42.9% |
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 27 October 2026 via checked.be.