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 +€18,337
up €18,337 (+43.9%), from €41,785 to €60,123
mainly Other debts (+€7,733) and Deferred charges and accrued income (+€6,639)
- Deferred charges and accrued income -€6,639
down €6,639 (-100.0%), from €6,639 to €0
- Receivables within one year -€2,132
down €2,132 (-82.6%), from €2,581 to €450
of which Other amounts receivable: -€2,581
- Tangible fixed assets -€1,085
down €1,085 (-66.4%), from €1,633 to €548
- Other debts +€7,733
up €7,733 (+139.5%), from €5,545 to €13,278
- Tax, wage and social debts +€1,010
up €1,010 (+713.0%), from €142 to €1,152
- Trade debts -€979
down €979 (-4.1%), from €23,952 to €22,973
- Reserves +€717
up €717 (+4.3%), from €16,801 to €17,518
of which Distributable reserves: +€717
- Gross operating margin -€9,521
down €9,521 (-50.9%), from €18,704 to €9,183
- Other operating charges -€3,464
down €3,464 (-33.8%), from €10,257 to €6,794
- Financial charges +€262
up €262 (+100.9%), from €260 to €522
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 | €52,639 | €61,120 | +€8,481 | +16.1% |
| Fixed assets | 21/28 | €1,633 | €548 | -€1,085 | -66.4% |
| Tangible fixed assets | 22/27 | €1,633 | €548 | -€1,085 | -66.4% |
| Plant, machinery and equipment | 23 | €1,633 | €548 | -€1,085 | -66.4% |
| Current assets | 29/58 | €51,006 | €60,572 | +€9,566 | +18.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,581 | €450 | -€2,132 | -82.6% |
| Trade receivables | 40 | - | €450 | +€450 | |
| Other amounts receivable | 41 | €2,581 | €0 | -€2,581 | -100.0% |
| Cash at bank and in hand | 54/58 | €41,785 | €60,123 | +€18,337 | +43.9% |
| Deferred charges and accrued income | 490/1 | €6,639 | €0 | -€6,639 | -100.0% |
| Total equity and liabilities | 10/49 | €52,639 | €61,120 | +€8,481 | +16.1% |
| Equity | 10/15 | €23,001 | €23,718 | +€717 | +3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,801 | €17,518 | +€717 | +4.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €16,801 | €17,518 | +€717 | +4.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €29,638 | €37,402 | +€7,764 | +26.2% |
| Amounts payable within one year | 42/48 | €29,638 | €37,402 | +€7,764 | +26.2% |
| Trade debts | 44 | €23,952 | €22,973 | -€979 | -4.1% |
| Suppliers | 440/4 | €23,952 | €22,973 | -€979 | -4.1% |
| Taxes, remuneration and social security | 45 | €142 | €1,152 | +€1,010 | +713.0% |
| Taxes | 450/3 | €142 | €1,152 | +€1,010 | +713.0% |
| Other amounts payable | 47/48 | €5,545 | €13,278 | +€7,733 | +139.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,085 | €1,085 | +€0 | 0.0% |
| Other operating charges | 640/8 | €10,257 | €6,794 | -€3,464 | -33.8% |
| Gross operating margin | 9900 | €18,704 | €9,183 | -€9,521 | -50.9% |
| Operating profit (loss) | 9901 | €7,362 | €1,305 | -€6,057 | -82.3% |
| Financial income | 75/76B | €0 | €6 | +€6 | +29900.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +29900.0% |
| Financial charges | 65/66B | €260 | €522 | +€262 | +100.9% |
| Recurring financial charges | 65 | €260 | €522 | +€262 | +100.9% |
| Profit (loss) for the period before taxes | 9903 | €7,102 | €789 | -€6,314 | -88.9% |
| Income taxes | 67/77 | €132 | €72 | -€60 | -45.5% |
| Profit (loss) for the period | 9904 | €6,971 | €717 | -€6,254 | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,971 | €717 | -€6,254 | -89.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.