ACC VRANKEN CONNECT: 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 VRANKEN CONNECT
Largest movements
- Receivables within one year +€59,612
up €59,612 (+138%), from €43,301 to €102,913
of which Trade receivables: +€65,127
- Tangible fixed assets +€53,396
up €53,396 (+363%), from €14,707 to €68,103
of which Furniture and vehicles: +€57,113
- Cash -€32,495
down €32,495 (-83.5%), from €38,932 to €6,437
mainly Investment in fixed assets (net) (-€69,778) and Receivables within one year (-€59,612)
- Deferred charges and accrued income +€7,143
new in 2025: €7,143
- Debts after one year +€37,783
new in 2025: €37,783
- Trade debts +€23,546
up €23,546 (+212%), from €11,123 to €34,669
- Current portion of long-term debt +€10,823
new in 2025: €10,823
- Tax, wage and social debts +€10,714
up €10,714 (+118%), from €9,057 to €19,770
of which Remuneration and social security: +€9,179
- Other debts +€4,544
up €4,544 (+6.1%), from €75,057 to €79,601
- Staff costs +€62,261
up €62,261 (+64.3%), from €96,864 to €159,124
- Gross operating margin +€37,946
up €37,946 (+26.7%), from €142,082 to €180,029
- Depreciation +€13,196
up €13,196 (+414%), from €3,187 to €16,383
- Taxes -€8,915
down €8,915 (-79.8%), from €11,178 to €2,263
- Financial charges +€1,813
up €1,813 (+26,394%), from €7 to €1,820
of which Financial charges: +€1,570
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
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 | €96,940 | €184,596 | +€87,656 | +90.4% |
| Fixed assets | 21/28 | €14,707 | €68,103 | +€53,396 | +363% |
| Tangible fixed assets | 22/27 | €14,707 | €68,103 | +€53,396 | +363% |
| Plant, machinery and equipment | 23 | €9,167 | €5,449 | -€3,718 | -40.6% |
| Furniture and vehicles | 24 | €5,541 | €62,654 | +€57,113 | +1,031% |
| Current assets | 29/58 | €82,233 | €116,493 | +€34,260 | +41.7% |
| Amounts receivable within one year | 40/41 | €43,301 | €102,913 | +€59,612 | +138% |
| Trade receivables | 40 | €27,400 | €92,527 | +€65,127 | +238% |
| Other amounts receivable | 41 | €15,901 | €10,386 | -€5,515 | -34.7% |
| Cash at bank and in hand | 54/58 | €38,932 | €6,437 | -€32,495 | -83.5% |
| Deferred charges and accrued income | 490/1 | - | €7,143 | +€7,143 | |
| Total equity and liabilities | 10/49 | €96,940 | €184,596 | +€87,656 | +90.4% |
| Equity | 10/15 | €1,567 | €1,950 | +€382 | +24.4% |
| Contributions | 10/11 | €1,344 | €1,344 | = | 0.0% |
| Reserves | 13 | €223 | €606 | +€382 | +171% |
| Distributable reserves | 133 | €223 | €606 | +€382 | +171% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €95,372 | €182,646 | +€87,274 | +91.5% |
| Amounts payable after more than one year | 17 | - | €37,783 | +€37,783 | |
| Financial debts | 170/4 | - | €37,783 | +€37,783 | |
| Amounts payable within one year | 42/48 | €95,237 | €144,864 | +€49,626 | +52.1% |
| Current portion of amounts payable after more than one year | 42 | - | €10,823 | +€10,823 | |
| Trade debts | 44 | €11,123 | €34,669 | +€23,546 | +212% |
| Suppliers | 440/4 | €11,123 | €34,669 | +€23,546 | +212% |
| Taxes, remuneration and social security | 45 | €9,057 | €19,770 | +€10,714 | +118% |
| Taxes | 450/3 | €729 | €2,263 | +€1,534 | +210% |
| Remuneration and social security | 454/9 | €8,328 | €17,507 | +€9,179 | +110% |
| Other amounts payable | 47/48 | €75,057 | €79,601 | +€4,544 | +6.1% |
| Accrued charges and deferred income | 492/3 | €135 | €0 | -€135 | -100% |
| Remuneration, social security and pensions | 62 | €96,864 | €159,124 | +€62,261 | +64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,187 | €16,383 | +€13,196 | +414% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €142,082 | €180,029 | +€37,946 | +26.7% |
| Operating profit (loss) | 9901 | €42,032 | €4,460 | -€37,572 | -89.4% |
| Financial income | 75/76B | €0 | €6 | +€6 | +29,500% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +29,500% |
| Financial charges | 65/66B | €7 | €1,820 | +€1,813 | +26,394% |
| Recurring financial charges | 65 | €7 | €1,577 | +€1,570 | +22,851% |
| Non-recurring financial charges | 66B | - | €243 | +€243 | |
| Profit (loss) for the period before taxes | 9903 | €42,025 | €2,646 | -€39,379 | -93.7% |
| Income taxes | 67/77 | €11,178 | €2,263 | -€8,915 | -79.8% |
| Profit (loss) for the period | 9904 | €30,847 | €382 | -€30,465 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,847 | €382 | -€30,465 | -98.8% |
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 26 October 2026 via checked.be.