ACC CONCEPT: 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.
What changed
ACC CONCEPT
NACE 41.001, General construction of residential buildings
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€6,531
2024 · -€44,824+€38,293
Equity
€744,135
2024 · €750,666-€6,531
Cash
€61,407
2024 · €22,959+€38,448
Balance sheet total
€2.4m
2024 · €2.5m-€42,071
Largest movements
Assets
- Stocks and contracts -€45,000
down €45,000 (-100.0%), from €45,000 to €0
- Cash +€38,448
up €38,448 (+167.5%), from €22,959 to €61,407
mainly Stocks and contracts (+€45,000) and Depreciation (+€37,666)
- Tangible fixed assets -€35,616
down €35,616 (-7.8%), from €454,331 to €418,715
Equity and liabilities
- Debts after one year -€41,641
down €41,641 (-12.6%), from €329,226 to €287,585
Income statement
- Financial charges -€48,927
down €48,927 (-87.8%), from €55,718 to €6,791
- Gross operating margin -€12,177
down €12,177 (-22.8%), from €53,294 to €41,117
- Depreciation +€644
up €644 (+1.7%), from €37,022 to €37,666
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.
Result 2024
-€44,824
Gross operating margin
-€12,177
Depreciation
-€644
Other operating charges
+€70
Other operating items
+€2,108
Financial income
+€0
Financial charges
+€48,927
Taxes
+€9
Result 2025
-€6,531
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.
From operations
+€81,016
Investment
-€2,050
Financing
-€40,519
Cash 2024
€22,959
From operations (derived)
+€81,016
Net result for the year
-€6,531
Depreciation
+€37,666
Stocks and contracts
+€45,000
Receivables within one year
+€25
Deferred charges and accrued income
-€122
Trade debts
+€1,609
Tax, wage and social debts
+€277
Other debts
+€5,243
Accrued charges and deferred income
-€2,149
Investment (derived)
-€2,050
Investment in fixed assets (net)
-€2,050
Financing
-€40,519
Debts after one year
-€41,641
Current portion of long-term debt
+€1,123
Cash 2025
€61,407
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,481,120 | €2,439,050 | -€42,071 | -1.7% |
| Fixed assets | 21/28 | €2,404,331 | €2,368,715 | -€35,616 | -1.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €454,331 | €418,715 | -€35,616 | -7.8% |
| Land and buildings | 22 | €364,294 | €347,028 | -€17,265 | -4.7% |
| Plant, machinery and equipment | 23 | €27,831 | €25,035 | -€2,797 | -10.0% |
| Furniture and vehicles | 24 | €62,206 | €46,652 | -€15,554 | -25.0% |
| Financial fixed assets | 28 | €1,950,000 | €1,950,000 | = | 0.0% |
| Current assets | 29/58 | €76,789 | €70,334 | -€6,455 | -8.4% |
| Stocks and contracts in progress | 3 | €45,000 | €0 | -€45,000 | -100.0% |
| Stocks | 30/36 | €45,000 | €0 | -€45,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €5,638 | €5,613 | -€25 | -0.4% |
| Other amounts receivable | 41 | €5,638 | €5,613 | -€25 | -0.4% |
| Cash at bank and in hand | 54/58 | €22,959 | €61,407 | +€38,448 | +167.5% |
| Deferred charges and accrued income | 490/1 | €3,191 | €3,314 | +€122 | +3.8% |
| Total equity and liabilities | 10/49 | €2,481,120 | €2,439,050 | -€42,071 | -1.7% |
| Equity | 10/15 | €750,666 | €744,135 | -€6,531 | -0.9% |
| Contributions | 10/11 | €656,200 | €656,200 | = | 0.0% |
| Reserves | 13 | €93,860 | €87,260 | -€6,600 | -7.0% |
| Distributable reserves | 133 | €93,860 | €87,260 | -€6,600 | -7.0% |
| Profit (loss) carried forward | 14 | €606 | €675 | +€69 | +11.4% |
| Amounts payable | 17/49 | €1,730,454 | €1,694,915 | -€35,539 | -2.1% |
| Amounts payable after more than one year | 17 | €329,226 | €287,585 | -€41,641 | -12.6% |
| Financial debts | 170/4 | €329,226 | €287,585 | -€41,641 | -12.6% |
| Amounts payable within one year | 42/48 | €1,398,111 | €1,406,362 | +€8,251 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €39,351 | €40,473 | +€1,123 | +2.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,558 | €4,167 | +€1,609 | +62.9% |
| Suppliers | 440/4 | €2,558 | €4,167 | +€1,609 | +62.9% |
| Taxes, remuneration and social security | 45 | €11,754 | €12,030 | +€277 | +2.4% |
| Taxes | 450/3 | €11,754 | €12,030 | +€277 | +2.4% |
| Other amounts payable | 47/48 | €1,344,449 | €1,349,692 | +€5,243 | +0.4% |
| Accrued charges and deferred income | 492/3 | €3,117 | €968 | -€2,149 | -69.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,022 | €37,666 | +€644 | +1.7% |
| Other operating charges | 640/8 | €3,054 | €2,984 | -€70 | -2.3% |
| Non-recurring operating charges | 66A | €2,108 | €0 | -€2,108 | -100.0% |
| Gross operating margin | 9900 | €53,294 | €41,117 | -€12,177 | -22.8% |
| Operating profit (loss) | 9901 | €11,111 | €467 | -€10,644 | -95.8% |
| Financial income | 75/76B | €1 | €1 | +€0 | +41.9% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +41.9% |
| Financial charges | 65/66B | €55,718 | €6,791 | -€48,927 | -87.8% |
| Recurring financial charges | 65 | €55,718 | €6,791 | -€48,927 | -87.8% |
| Profit (loss) for the period before taxes | 9903 | -€44,607 | -€6,323 | +€38,284 | +85.8% |
| Income taxes | 67/77 | €217 | €208 | -€9 | -4.2% |
| Profit (loss) for the period | 9904 | -€44,824 | -€6,531 | +€38,293 | +85.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,824 | -€6,531 | +€38,293 | +85.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.