ACDC ELEC: 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.
ACDC ELEC
Largest movements
- Stocks and contracts -€8,014
down €8,014 (-33.1%), from €24,228 to €16,214
- Cash -€6,495
down €6,495 (-38.8%), from €16,721 to €10,226
mainly Tax, wage and social debts (-€11,597) and Net result for the year (-€3,780)
- Receivables within one year -€1,965
down €1,965 (-10.6%), from €18,602 to €16,637
of which Other amounts receivable: -€2,728
- Deferred charges and accrued income +€899
up €899 (+134.9%), from €666 to €1,565
- Tangible fixed assets -€857
down €857 (-9.3%), from €9,190 to €8,333
of which Plant, machinery and equipment: -€2,761
- Tax, wage and social debts -€11,597
down €11,597 (-100.0%), from €11,597 to €0
- Profit (loss) carried forward -€3,780
down €3,780 (-8.5%), from €44,718 to €40,939
- Trade debts -€1,176
down €1,176 (-21.2%), from €5,548 to €4,372
- Gross operating margin -€7,780
down €7,780, from €6,858 to -€922
- Taxes -€941
down €941 (-100.0%), from €941 to €0
- Depreciation +€548
up €548 (+18.8%), from €2,908 to €3,456
- Financial income +€522
up €522 (+289.3%), from €180 to €702
- Financial charges -€120
down €120 (-53.8%), from €223 to €103
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 | €69,863 | €53,310 | -€16,553 | -23.7% |
| Fixed assets | 21/28 | €9,645 | €8,668 | -€977 | -10.1% |
| Intangible fixed assets | 21 | €455 | €335 | -€120 | -26.4% |
| Tangible fixed assets | 22/27 | €9,190 | €8,333 | -€857 | -9.3% |
| Plant, machinery and equipment | 23 | €8,949 | €6,189 | -€2,761 | -30.8% |
| Furniture and vehicles | 24 | €241 | €2,144 | +€1,903 | +790.2% |
| Current assets | 29/58 | €60,218 | €44,642 | -€15,575 | -25.9% |
| Stocks and contracts in progress | 3 | €24,228 | €16,214 | -€8,014 | -33.1% |
| Stocks | 30/36 | €24,228 | €16,214 | -€8,014 | -33.1% |
| Amounts receivable within one year | 40/41 | €18,602 | €16,637 | -€1,965 | -10.6% |
| Trade receivables | 40 | €7,768 | €8,532 | +€763 | +9.8% |
| Other amounts receivable | 41 | €10,834 | €8,105 | -€2,728 | -25.2% |
| Cash at bank and in hand | 54/58 | €16,721 | €10,226 | -€6,495 | -38.8% |
| Deferred charges and accrued income | 490/1 | €666 | €1,565 | +€899 | +134.9% |
| Total equity and liabilities | 10/49 | €69,863 | €53,310 | -€16,553 | -23.7% |
| Equity | 10/15 | €52,718 | €48,939 | -€3,780 | -7.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,718 | €40,939 | -€3,780 | -8.5% |
| Amounts payable | 17/49 | €17,145 | €4,372 | -€12,773 | -74.5% |
| Amounts payable within one year | 42/48 | €17,145 | €4,372 | -€12,773 | -74.5% |
| Trade debts | 44 | €5,548 | €4,372 | -€1,176 | -21.2% |
| Suppliers | 440/4 | €5,548 | €4,372 | -€1,176 | -21.2% |
| Taxes, remuneration and social security | 45 | €11,597 | €0 | -€11,597 | -100.0% |
| Taxes | 450/3 | €11,597 | €0 | -€11,597 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,908 | €3,456 | +€548 | +18.8% |
| Other operating charges | 640/8 | €104 | €0 | -€104 | -100.0% |
| Gross operating margin | 9900 | €6,858 | -€922 | -€7,780 | |
| Operating profit (loss) | 9901 | €3,845 | -€4,379 | -€8,223 | |
| Financial income | 75/76B | €180 | €702 | +€522 | +289.3% |
| Recurring financial income | 75 | €180 | €702 | +€522 | +289.3% |
| Financial charges | 65/66B | €223 | €103 | -€120 | -53.8% |
| Recurring financial charges | 65 | €223 | €103 | -€120 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €3,802 | -€3,780 | -€7,582 | |
| Income taxes | 67/77 | €941 | €0 | -€941 | -100.0% |
| Profit (loss) for the period | 9904 | €2,861 | -€3,780 | -€6,641 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,861 | -€3,780 | -€6,641 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.