ACCCS: 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.
ACCCS
Largest movements
- Receivables within one year -€2,650
down €2,650 (-9.4%), from €28,277 to €25,627
of which Trade receivables: -€2,645
- Cash -€1,436
down €1,436 (-93.3%), from €1,539 to €103
mainly Other debts (-€55,050) and Advances received (-€24,000)
- Profit (loss) carried forward +€76,619
up €76,619 (+26.9%), from -€285,002 to -€208,383
- Other debts -€55,050
down €55,050 (-40.6%), from €135,745 to €80,695
- Advances received -€24,000
down €24,000 (-17.1%), from €140,000 to €116,000
- Short-term financial debts -€2,791
down €2,791 (-68.8%), from €4,057 to €1,266
- Trade debts +€1,412
up €1,412 (+99.8%), from €1,415 to €2,827
- Gross operating margin +€23,134
up €23,134 (+31.3%), from €73,931 to €97,065
- Taxes +€4,588
up €4,588 (+30.9%), from €14,824 to €19,411
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 | €29,816 | €25,730 | -€4,086 | -13.7% |
| Current assets | 29/58 | €29,816 | €25,730 | -€4,086 | -13.7% |
| Amounts receivable within one year | 40/41 | €28,277 | €25,627 | -€2,650 | -9.4% |
| Trade receivables | 40 | €28,272 | €25,627 | -€2,645 | -9.4% |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €1,539 | €103 | -€1,436 | -93.3% |
| Total equity and liabilities | 10/49 | €29,816 | €25,730 | -€4,086 | -13.7% |
| Equity | 10/15 | -€266,402 | -€189,783 | +€76,619 | +28.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€285,002 | -€208,383 | +€76,619 | +26.9% |
| Amounts payable | 17/49 | €296,219 | €215,513 | -€80,706 | -27.2% |
| Amounts payable within one year | 42/48 | €296,219 | €215,355 | -€80,864 | -27.3% |
| Financial debts | 43 | €4,057 | €1,266 | -€2,791 | -68.8% |
| Credit institutions | 430/8 | €4,057 | €1,266 | -€2,791 | -68.8% |
| Trade debts | 44 | €1,415 | €2,827 | +€1,412 | +99.8% |
| Suppliers | 440/4 | €1,415 | €2,827 | +€1,412 | +99.8% |
| Advances received on contracts in progress | 46 | €140,000 | €116,000 | -€24,000 | -17.1% |
| Taxes, remuneration and social security | 45 | €15,001 | €14,567 | -€434 | -2.9% |
| Taxes | 450/3 | €12,320 | €10,629 | -€1,691 | -13.7% |
| Remuneration and social security | 454/9 | €2,682 | €3,938 | +€1,256 | +46.9% |
| Other amounts payable | 47/48 | €135,745 | €80,695 | -€55,050 | -40.6% |
| Accrued charges and deferred income | 492/3 | - | €158 | +€158 | |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €73,931 | €97,065 | +€23,134 | +31.3% |
| Operating profit (loss) | 9901 | €73,482 | €96,603 | +€23,121 | +31.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €438 | €572 | +€134 | +30.6% |
| Recurring financial charges | 65 | €438 | €572 | +€134 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €73,044 | €96,031 | +€22,987 | +31.5% |
| Income taxes | 67/77 | €14,824 | €19,411 | +€4,588 | +30.9% |
| Profit (loss) for the period | 9904 | €58,220 | €76,619 | +€18,399 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,220 | €76,619 | +€18,399 | +31.6% |
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 11 October 2026 via checked.be.