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
- Receivables within one year +€21,039
up €21,039 (+94.5%), from €22,255 to €43,295
of which Trade receivables: +€20,998
- Deferred charges and accrued income -€10,088
down €10,088 (-65.2%), from €15,474 to €5,386
- Cash -€4,460
down €4,460 (-1.3%), from €333,405 to €328,944
mainly Contributions, distributions and other (-€82,466) and Receivables within one year (-€21,039)
- Reserves +€18,750
up €18,750 (+6.8%), from €276,250 to €295,000
- Trade debts -€9,238
down €9,238 (-27.2%), from €34,020 to €24,782
- Tax, wage and social debts -€4,961
down €4,961 (-11.1%), from €44,547 to €39,586
of which Taxes: -€7,745
- Gross operating margin +€15,946
up €15,946 (+7.2%), from €222,263 to €238,209
- Taxes +€5,663
up €5,663 (+15.5%), from €36,485 to €42,148
- Staff costs +€3,489
up €3,489 (+3.8%), from €90,657 to €94,146
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 | €378,157 | €381,371 | +€3,214 | +0.8% |
| Fixed assets | 21/28 | €7,023 | €3,746 | -€3,277 | -46.7% |
| Tangible fixed assets | 22/27 | €7,023 | €3,746 | -€3,277 | -46.7% |
| Furniture and vehicles | 24 | €1,612 | €242 | -€1,369 | -85.0% |
| Other tangible fixed assets | 26 | €5,411 | €3,504 | -€1,907 | -35.2% |
| Current assets | 29/58 | €371,135 | €377,625 | +€6,490 | +1.7% |
| Amounts receivable within one year | 40/41 | €22,255 | €43,295 | +€21,039 | +94.5% |
| Trade receivables | 40 | €22,255 | €43,253 | +€20,998 | +94.3% |
| Other amounts receivable | 41 | - | €41 | +€41 | |
| Cash at bank and in hand | 54/58 | €333,405 | €328,944 | -€4,460 | -1.3% |
| Deferred charges and accrued income | 490/1 | €15,474 | €5,386 | -€10,088 | -65.2% |
| Total equity and liabilities | 10/49 | €378,157 | €381,371 | +€3,214 | +0.8% |
| Equity | 10/15 | €296,250 | €315,000 | +€18,750 | +6.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €276,250 | €295,000 | +€18,750 | +6.8% |
| Distributable reserves | 133 | €276,250 | €295,000 | +€18,750 | +6.8% |
| Amounts payable | 17/49 | €81,907 | €66,371 | -€15,536 | -19.0% |
| Amounts payable within one year | 42/48 | €81,907 | €66,371 | -€15,536 | -19.0% |
| Trade debts | 44 | €34,020 | €24,782 | -€9,238 | -27.2% |
| Suppliers | 440/4 | €34,020 | €24,782 | -€9,238 | -27.2% |
| Taxes, remuneration and social security | 45 | €44,547 | €39,586 | -€4,961 | -11.1% |
| Taxes | 450/3 | €32,928 | €25,183 | -€7,745 | -23.5% |
| Remuneration and social security | 454/9 | €11,619 | €14,403 | +€2,784 | +24.0% |
| Other amounts payable | 47/48 | €3,341 | €2,004 | -€1,337 | -40.0% |
| Non-recurring operating income | 76A | €542,700 | - | -€542,700 | |
| Remuneration, social security and pensions | 62 | €90,657 | €94,146 | +€3,489 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,338 | €3,277 | -€1,061 | -24.5% |
| Other operating charges | 640/8 | €1,135 | €1,157 | +€22 | +2.0% |
| Gross operating margin | 9900 | €222,263 | €238,209 | +€15,946 | +7.2% |
| Operating profit (loss) | 9901 | €126,133 | €139,629 | +€13,496 | +10.7% |
| Financial income | 75/76B | €3,236 | €4,039 | +€803 | +24.8% |
| Recurring financial income | 75 | €3,236 | €4,039 | +€803 | +24.8% |
| Financial charges | 65/66B | €290 | €305 | +€15 | +5.3% |
| Recurring financial charges | 65 | €290 | €305 | +€15 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €129,080 | €143,364 | +€14,284 | +11.1% |
| Income taxes | 67/77 | €36,485 | €42,148 | +€5,663 | +15.5% |
| Profit (loss) for the period | 9904 | €92,594 | €101,216 | +€8,621 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €92,594 | €101,216 | +€8,621 | +9.3% |
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 11 October 2026 via checked.be.