ACC: 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.
ACC
Largest movements
- Cash -€3,559
down €3,559 (-19.6%), from €18,116 to €14,557
mainly Net result for the year (-€2,114) and Other debts (-€1,250)
- Profit (loss) carried forward -€2,114
down €2,114 (-29.5%), from -€7,166 to -€9,279
- Other debts -€1,250
down €1,250 (-9.4%), from €13,335 to €12,085
- Gross operating margin +€1,258
up €1,258 (+39.2%), from -€3,207 to -€1,949
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 | €26,816 | €23,257 | -€3,559 | -13.3% |
| Current assets | 29/58 | €26,816 | €23,257 | -€3,559 | -13.3% |
| Stocks and contracts in progress | 3 | €8,700 | €8,700 | = | 0.0% |
| Stocks | 30/36 | €8,700 | €8,700 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,116 | €14,557 | -€3,559 | -19.6% |
| Total equity and liabilities | 10/49 | €26,816 | €23,257 | -€3,559 | -13.3% |
| Equity | 10/15 | €13,286 | €11,172 | -€2,114 | -15.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,166 | -€9,279 | -€2,114 | -29.5% |
| Amounts payable | 17/49 | €13,530 | €12,085 | -€1,445 | -10.7% |
| Amounts payable within one year | 42/48 | €13,530 | €12,085 | -€1,445 | -10.7% |
| Trade debts | 44 | €195 | - | -€195 | |
| Suppliers | 440/4 | €195 | - | -€195 | |
| Other amounts payable | 47/48 | €13,335 | €12,085 | -€1,250 | -9.4% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€3,207 | -€1,949 | +€1,258 | +39.2% |
| Operating profit (loss) | 9901 | -€3,325 | -€2,069 | +€1,256 | +37.8% |
| Financial charges | 65/66B | €49 | €45 | -€4 | -8.8% |
| Recurring financial charges | 65 | €49 | €45 | -€4 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,374 | -€2,114 | +€1,260 | +37.3% |
| Profit (loss) for the period | 9904 | -€3,374 | -€2,114 | +€1,260 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,374 | -€2,114 | +€1,260 | +37.3% |
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 1 October 2026 via checked.be.