ACC: 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.
ACC
Largest movements
- Deferred charges and accrued income -€19,721
down €19,721 (-97.3%), from €20,271 to €550
- Tangible fixed assets -€7,993
down €7,993 (-9.4%), from €85,191 to €77,198
of which Land and buildings: -€7,993
- Cash +€4,815
up €4,815 (+60.1%), from €8,011 to €12,826
mainly Other debts (+€32,637) and Deferred charges and accrued income (+€19,721)
- Other debts +€32,637
up €32,637 (+2,639%), from €1,237 to €33,873
- Profit (loss) carried forward -€27,602
new in 2025: -€27,602
- Debts after one year -€11,119
down €11,119 (-17.5%), from €63,675 to €52,556
- Tax, wage and social debts -€11,020
down €11,020 (-79.5%), from €13,859 to €2,839
- Trade debts -€2,831
no longer reported in 2025 (was €2,831)
- Gross operating margin -€61,545
down €61,545, from €39,096 to -€22,449
- Taxes -€9,739
down €9,739 (-97.5%), from €9,986 to €248
- Financial income +€1,655
up €1,655 (+63.1%), from €2,624 to €4,279
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 | €198,472 | €176,874 | -€21,599 | -10.9% |
| Fixed assets | 21/28 | €85,191 | €77,198 | -€7,993 | -9.4% |
| Tangible fixed assets | 22/27 | €85,191 | €77,198 | -€7,993 | -9.4% |
| Land and buildings | 22 | €85,191 | €77,198 | -€7,993 | -9.4% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €113,282 | €99,676 | -€13,606 | -12.0% |
| Amounts receivable within one year | 40/41 | €85,000 | €86,300 | +€1,300 | +1.5% |
| Trade receivables | 40 | - | €359 | +€359 | |
| Other amounts receivable | 41 | €85,000 | €85,941 | +€941 | +1.1% |
| Cash at bank and in hand | 54/58 | €8,011 | €12,826 | +€4,815 | +60.1% |
| Deferred charges and accrued income | 490/1 | €20,271 | €550 | -€19,721 | -97.3% |
| Total equity and liabilities | 10/49 | €198,472 | €176,874 | -€21,599 | -10.9% |
| Equity | 10/15 | €105,948 | €76,486 | -€29,462 | -27.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €93,548 | €91,688 | -€1,860 | -2.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €91,688 | €91,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€27,602 | -€27,602 | |
| Amounts payable | 17/49 | €92,524 | €100,388 | +€7,864 | +8.5% |
| Amounts payable after more than one year | 17 | €63,675 | €52,556 | -€11,119 | -17.5% |
| Trade debts | 175 | €63,675 | €52,556 | -€11,119 | -17.5% |
| Amounts payable within one year | 42/48 | €28,849 | €47,831 | +€18,982 | +65.8% |
| Current portion of amounts payable after more than one year | 42 | €10,923 | €11,119 | +€196 | +1.8% |
| Trade debts | 44 | €2,831 | - | -€2,831 | |
| Suppliers | 440/4 | €2,831 | - | -€2,831 | |
| Taxes, remuneration and social security | 45 | €13,859 | €2,839 | -€11,020 | -79.5% |
| Taxes | 450/3 | €13,859 | €2,839 | -€11,020 | -79.5% |
| Other amounts payable | 47/48 | €1,237 | €33,873 | +€32,637 | +2,639% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,993 | €7,993 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €39,096 | -€22,449 | -€61,545 | |
| Operating profit (loss) | 9901 | €30,719 | -€30,829 | -€61,548 | |
| Financial income | 75/76B | €2,624 | €4,279 | +€1,655 | +63.1% |
| Recurring financial income | 75 | €2,624 | €4,279 | +€1,655 | +63.1% |
| Financial charges | 65/66B | €3,011 | €2,664 | -€347 | -11.5% |
| Recurring financial charges | 65 | €3,011 | €2,664 | -€347 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €30,331 | -€29,215 | -€59,546 | |
| Income taxes | 67/77 | €9,986 | €248 | -€9,739 | -97.5% |
| Profit (loss) for the period | 9904 | €20,345 | -€29,462 | -€49,807 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,345 | -€29,462 | -€49,807 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.