ACB CLEAN: 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 CLEAN
Largest movements
- Receivables within one year +€6,740
up €6,740 (+57.4%), from €11,735 to €18,475
of which Trade receivables: +€6,147
- Cash +€2,138
up €2,138 (+4.9%), from €43,307 to €45,445
mainly Net result for the year (+€14,208) and Trade debts (+€7,975)
- Tangible fixed assets +€778
new in 2025: €778
- Profit (loss) carried forward +€14,208
up €14,208 (+69.2%), from €20,533 to €34,741
- Other debts -€10,000
down €10,000 (-88.9%), from €11,251 to €1,251
- Tax, wage and social debts -€8,105
down €8,105 (-67.5%), from €12,006 to €3,901
- Trade debts +€7,975
up €7,975 (+225%), from €3,550 to €11,526
- Accrued charges and deferred income +€5,590
new in 2025: €5,590
- Gross operating margin -€10,453
down €10,453 (-35.4%), from €29,498 to €19,046
- Taxes -€3,656
down €3,656 (-47.4%), from €7,720 to €4,064
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 | €55,399 | €65,068 | +€9,669 | +17.5% |
| Fixed assets | 21/28 | - | €778 | +€778 | |
| Tangible fixed assets | 22/27 | - | €778 | +€778 | |
| Furniture and vehicles | 24 | - | €778 | +€778 | |
| Current assets | 29/58 | €55,399 | €64,290 | +€8,891 | +16.0% |
| Amounts receivable within one year | 40/41 | €11,735 | €18,475 | +€6,740 | +57.4% |
| Trade receivables | 40 | €10,443 | €16,590 | +€6,147 | +58.9% |
| Other amounts receivable | 41 | €1,292 | €1,885 | +€593 | +45.9% |
| Cash at bank and in hand | 54/58 | €43,307 | €45,445 | +€2,138 | +4.9% |
| Deferred charges and accrued income | 490/1 | €357 | €370 | +€13 | +3.5% |
| Total equity and liabilities | 10/49 | €55,399 | €65,068 | +€9,669 | +17.5% |
| Equity | 10/15 | €28,593 | €42,801 | +€14,208 | +49.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,533 | €34,741 | +€14,208 | +69.2% |
| Amounts payable | 17/49 | €26,807 | €22,267 | -€4,539 | -16.9% |
| Amounts payable within one year | 42/48 | €26,807 | €16,677 | -€10,129 | -37.8% |
| Trade debts | 44 | €3,550 | €11,526 | +€7,975 | +225% |
| Suppliers | 440/4 | €3,550 | €11,526 | +€7,975 | +225% |
| Taxes, remuneration and social security | 45 | €12,006 | €3,901 | -€8,105 | -67.5% |
| Taxes | 450/3 | €12,006 | €3,901 | -€8,105 | -67.5% |
| Other amounts payable | 47/48 | €11,251 | €1,251 | -€10,000 | -88.9% |
| Accrued charges and deferred income | 492/3 | - | €5,590 | +€5,590 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €188 | +€188 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €29,498 | €19,046 | -€10,453 | -35.4% |
| Operating profit (loss) | 9901 | €29,111 | €18,458 | -€10,653 | -36.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €184 | €187 | +€4 | +1.9% |
| Recurring financial charges | 65 | €184 | €187 | +€4 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €28,927 | €18,272 | -€10,655 | -36.8% |
| Income taxes | 67/77 | €7,720 | €4,064 | -€3,656 | -47.4% |
| Profit (loss) for the period | 9904 | €21,207 | €14,208 | -€6,999 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,207 | €14,208 | -€6,999 | -33.0% |
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 23 October 2026 via checked.be.