ACC Management: 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 Management
Largest movements
- Receivables within one year -€6,243
down €6,243 (-13.5%), from €46,140 to €39,897
of which Trade receivables: -€7,309
- Debts after one year -€7,946
down €7,946 (-22.9%), from €34,764 to €26,819
- Trade debts +€7,594
up €7,594 (+4,242%), from €179 to €7,773
- Tax, wage and social debts -€6,401
down €6,401 (-28.7%), from €22,337 to €15,937
of which Taxes: -€7,871
- Short-term financial debts +€1,295
up €1,295 (+16.4%), from €7,877 to €9,172
- Financial charges -€26,798
down €26,798 (-79.6%), from €33,667 to €6,869
- Gross operating margin -€26,528
down €26,528 (-77.0%), from €34,456 to €7,928
- Provisions -€588
down €588 (-100%), from €588 to €0
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,620 | €99,354 | -€5,266 | -5.0% |
| Fixed assets | 21/28 | €58,480 | €58,480 | = | 0.0% |
| Financial fixed assets | 28 | €58,480 | €58,480 | = | 0.0% |
| Current assets | 29/58 | €46,140 | €40,874 | -€5,266 | -11.4% |
| Amounts receivable within one year | 40/41 | €46,140 | €39,897 | -€6,243 | -13.5% |
| Trade receivables | 40 | €32,670 | €25,361 | -€7,309 | -22.4% |
| Other amounts receivable | 41 | €13,470 | €14,536 | +€1,066 | +7.9% |
| Deferred charges and accrued income | 490/1 | - | €977 | +€977 | |
| Total equity and liabilities | 10/49 | €104,620 | €99,354 | -€5,266 | -5.0% |
| Equity | 10/15 | €7,872 | €7,613 | -€258 | -3.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,872 | €4,613 | -€258 | -5.3% |
| Provisions and deferred taxes | 16 | €24,095 | €24,095 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,095 | €24,095 | = | 0.0% |
| Other liabilities and charges | 164/5 | €24,095 | €24,095 | = | 0.0% |
| Amounts payable | 17/49 | €72,653 | €67,646 | -€5,008 | -6.9% |
| Amounts payable after more than one year | 17 | €34,764 | €26,819 | -€7,946 | -22.9% |
| Financial debts | 170/4 | €34,764 | €26,819 | -€7,946 | -22.9% |
| Amounts payable within one year | 42/48 | €37,889 | €40,827 | +€2,938 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €7,495 | €7,946 | +€450 | +6.0% |
| Financial debts | 43 | €7,877 | €9,172 | +€1,295 | +16.4% |
| Credit institutions | 430/8 | €7,877 | €9,172 | +€1,295 | +16.4% |
| Trade debts | 44 | €179 | €7,773 | +€7,594 | +4,242% |
| Suppliers | 440/4 | €179 | €7,773 | +€7,594 | +4,242% |
| Taxes, remuneration and social security | 45 | €22,337 | €15,937 | -€6,401 | -28.7% |
| Taxes | 450/3 | €20,367 | €12,497 | -€7,871 | -38.6% |
| Remuneration and social security | 454/9 | €1,970 | €3,440 | +€1,470 | +74.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €588 | €0 | -€588 | -100% |
| Other operating charges | 640/8 | €535 | €425 | -€109 | -20.4% |
| Gross operating margin | 9900 | €34,456 | €7,928 | -€26,528 | -77.0% |
| Operating profit (loss) | 9901 | €33,334 | €7,503 | -€25,831 | -77.5% |
| Financial charges | 65/66B | €33,667 | €6,869 | -€26,798 | -79.6% |
| Recurring financial charges | 65 | €33,667 | €6,869 | -€26,798 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | -€333 | €634 | +€966 | |
| Income taxes | 67/77 | €821 | €892 | +€71 | +8.6% |
| Profit (loss) for the period | 9904 | -€1,154 | -€258 | +€896 | +77.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,154 | -€258 | +€896 | +77.6% |
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 15 October 2026 via checked.be.