ACB MANAGEMENT: 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.
ACB MANAGEMENT
Largest movements
- Cash +€29,272
up €29,272 (+329.4%), from €8,887 to €38,158
mainly Other debts (+€27,247) and Net result for the year (+€21,919)
- Deferred charges and accrued income -€5,976
down €5,976 (-91.3%), from €6,547 to €571
- Receivables within one year +€2,993
up €2,993 (+11.4%), from €26,148 to €29,141
of which Other amounts receivable: +€3,865
- Tangible fixed assets -€1,168
down €1,168 (-14.1%), from €8,272 to €7,104
of which Other tangible fixed assets: -€1,220
- Other debts +€27,247
up €27,247 (+7289.9%), from €374 to €27,621
- Profit (loss) carried forward -€3,081
down €3,081 (-9.5%), from €32,398 to €29,316
- Gross operating margin +€21,222
up €21,222 (+159.1%), from €13,341 to €34,562
- Taxes +€4,322
up €4,322 (+138.9%), from €3,112 to €7,435
- Depreciation +€936
up €936 (+52.4%), from €1,784 to €2,720
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 | €49,854 | €74,975 | +€25,121 | +50.4% |
| Fixed assets | 21/28 | €8,272 | €7,104 | -€1,168 | -14.1% |
| Tangible fixed assets | 22/27 | €8,272 | €7,104 | -€1,168 | -14.1% |
| Furniture and vehicles | 24 | €2,191 | €2,243 | +€52 | +2.4% |
| Other tangible fixed assets | 26 | €6,081 | €4,861 | -€1,220 | -20.1% |
| Current assets | 29/58 | €41,582 | €67,871 | +€26,289 | +63.2% |
| Amounts receivable within one year | 40/41 | €26,148 | €29,141 | +€2,993 | +11.4% |
| Trade receivables | 40 | €26,148 | €25,276 | -€872 | -3.3% |
| Other amounts receivable | 41 | - | €3,865 | +€3,865 | |
| Cash at bank and in hand | 54/58 | €8,887 | €38,158 | +€29,272 | +329.4% |
| Deferred charges and accrued income | 490/1 | €6,547 | €571 | -€5,976 | -91.3% |
| Total equity and liabilities | 10/49 | €49,854 | €74,975 | +€25,121 | +50.4% |
| Equity | 10/15 | €34,398 | €31,316 | -€3,081 | -9.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,398 | €29,316 | -€3,081 | -9.5% |
| Amounts payable | 17/49 | €15,456 | €43,658 | +€28,202 | +182.5% |
| Amounts payable within one year | 42/48 | €15,456 | €43,658 | +€28,202 | +182.5% |
| Trade debts | 44 | €175 | €881 | +€706 | +403.0% |
| Suppliers | 440/4 | €175 | €881 | +€706 | +403.0% |
| Taxes, remuneration and social security | 45 | €14,907 | €15,156 | +€249 | +1.7% |
| Taxes | 450/3 | €14,907 | €15,156 | +€249 | +1.7% |
| Other amounts payable | 47/48 | €374 | €27,621 | +€27,247 | +7289.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,784 | €2,720 | +€936 | +52.4% |
| Other operating charges | 640/8 | €2,728 | €2,474 | -€253 | -9.3% |
| Gross operating margin | 9900 | €13,341 | €34,562 | +€21,222 | +159.1% |
| Operating profit (loss) | 9901 | €8,829 | €29,368 | +€20,539 | +232.6% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €55 | €54 | -€1 | -1.8% |
| Recurring financial charges | 65 | €55 | €54 | -€1 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €8,774 | €29,353 | +€20,579 | +234.6% |
| Income taxes | 67/77 | €3,112 | €7,435 | +€4,322 | +138.9% |
| Profit (loss) for the period | 9904 | €5,662 | €21,919 | +€16,257 | +287.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,662 | €21,919 | +€16,257 | +287.1% |
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 5 October 2026 via checked.be.