ACC ACCOUNTANCY: what changed
ACC ACCOUNTANCY
Largest movements
- Cash +€136,487
up €136,487 (+134%), from €101,559 to €238,046
mainly Net result for the year (+€134,404) and Receivables within one year (+€16,658)
- Current investments +€26,158
up €26,158 (+10.1%), from €259,984 to €286,142
- Receivables within one year -€16,658
down €16,658 (-4.0%), from €413,794 to €397,136
of which Trade receivables: -€10,414
- Tangible fixed assets -€14,546
down €14,546 (-36.7%), from €39,617 to €25,071
of which Furniture and vehicles: -€9,333
- Deferred charges and accrued income +€11,463
up €11,463 (+1,470%), from €780 to €12,243
- Profit (loss) carried forward +€134,404
up €134,404 (+26.7%), from €502,494 to €636,899
- Gross operating margin -€8,382
down €8,382 (-4.5%), from €186,694 to €178,312
- Depreciation +€6,450
up €6,450 (+79.7%), from €8,096 to €14,546
- Financial income +€4,911
up €4,911 (+36.8%), from €13,331 to €18,242
- Taxes -€1,976
down €1,976 (-4.2%), from €46,944 to €44,968
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €815,734 | €958,638 | +€142,904 | +17.5% |
| Fixed assets | 21/28 | €39,617 | €25,071 | -€14,546 | -36.7% |
| Tangible fixed assets | 22/27 | €39,617 | €25,071 | -€14,546 | -36.7% |
| Land and buildings | 22 | €1,350 | €900 | -€450 | -33.3% |
| Plant, machinery and equipment | 23 | €13,798 | €9,035 | -€4,763 | -34.5% |
| Furniture and vehicles | 24 | €24,469 | €15,136 | -€9,333 | -38.1% |
| Current assets | 29/58 | €776,117 | €933,568 | +€157,450 | +20.3% |
| Amounts receivable within one year | 40/41 | €413,794 | €397,136 | -€16,658 | -4.0% |
| Trade receivables | 40 | €53,550 | €43,136 | -€10,414 | -19.4% |
| Other amounts receivable | 41 | €360,244 | €354,000 | -€6,244 | -1.7% |
| Current investments | 50/53 | €259,984 | €286,142 | +€26,158 | +10.1% |
| Cash at bank and in hand | 54/58 | €101,559 | €238,046 | +€136,487 | +134% |
| Deferred charges and accrued income | 490/1 | €780 | €12,243 | +€11,463 | +1,470% |
| Total equity and liabilities | 10/49 | €815,734 | €958,638 | +€142,904 | +17.5% |
| Equity | 10/15 | €780,108 | €914,512 | +€134,404 | +17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €259,014 | €259,014 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €5,368 | €5,368 | = | 0.0% |
| Distributable reserves | 133 | €253,645 | €253,645 | = | 0.0% |
| Profit (loss) carried forward | 14 | €502,494 | €636,899 | +€134,404 | +26.7% |
| Amounts payable | 17/49 | €35,626 | €44,126 | +€8,500 | +23.9% |
| Amounts payable within one year | 42/48 | €5,046 | €12,627 | +€7,581 | +150% |
| Trade debts | 44 | €1,020 | €832 | -€189 | -18.5% |
| Suppliers | 440/4 | €1,020 | €832 | -€189 | -18.5% |
| Taxes, remuneration and social security | 45 | €4,026 | €9,643 | +€5,617 | +140% |
| Taxes | 450/3 | €4,006 | €9,643 | +€5,636 | +141% |
| Remuneration and social security | 454/9 | €19 | €0 | -€19 | -100% |
| Other amounts payable | 47/48 | - | €2,153 | +€2,153 | |
| Accrued charges and deferred income | 492/3 | €30,580 | €31,499 | +€918 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,096 | €14,546 | +€6,450 | +79.7% |
| Other operating charges | 640/8 | €2,178 | €2,252 | +€73 | +3.4% |
| Gross operating margin | 9900 | €186,694 | €178,312 | -€8,382 | -4.5% |
| Operating profit (loss) | 9901 | €176,420 | €161,514 | -€14,905 | -8.4% |
| Financial income | 75/76B | €13,331 | €18,242 | +€4,911 | +36.8% |
| Recurring financial income | 75 | €13,331 | €18,242 | +€4,911 | +36.8% |
| Financial charges | 65/66B | €73 | €384 | +€311 | +425% |
| Recurring financial charges | 65 | €73 | €384 | +€311 | +425% |
| Profit (loss) for the period before taxes | 9903 | €189,677 | €179,372 | -€10,305 | -5.4% |
| Income taxes | 67/77 | €46,944 | €44,968 | -€1,976 | -4.2% |
| Profit (loss) for the period | 9904 | €142,733 | €134,404 | -€8,329 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €142,733 | €134,404 | -€8,329 | -5.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.