ACDENT: 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.
ACDENT
Largest movements
- Tangible fixed assets -€62,022
down €62,022 (-22.6%), from €275,034 to €213,012
- Cash +€31,460
up €31,460 (+121.1%), from €25,985 to €57,445
mainly Net result for the year (+€86,996) and Depreciation (+€79,977)
- Receivables within one year +€26,334
up €26,334 (+12.8%), from €204,946 to €231,280
of which Other amounts receivable: +€25,491
- Stocks and contracts -€7,975
down €7,975 (-43.2%), from €18,463 to €10,489
- Reserves +€85,000
up €85,000 (+88.5%), from €96,000 to €181,000
- Debts after one year -€78,200
down €78,200 (-30.6%), from €255,592 to €177,392
- Current portion of long-term debt -€26,293
down €26,293 (-28.1%), from €93,560 to €67,267
- Tax, wage and social debts +€8,147
up €8,147 (+23.5%), from €34,596 to €42,742
of which Remuneration and social security: +€7,015
- Gross operating margin +€38,477
up €38,477 (+16.4%), from €234,586 to €273,063
- Staff costs +€28,234
up €28,234 (+88.3%), from €31,977 to €60,211
- Depreciation -€16,174
down €16,174 (-16.8%), from €96,151 to €79,977
- Taxes +€5,332
up €5,332 (+16.4%), from €32,570 to €37,902
- Financial income +€3,163
up €3,163 (+32.4%), from €9,761 to €12,924
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 | €527,550 | €515,124 | -€12,427 | -2.4% |
| Fixed assets | 21/28 | €275,219 | €213,197 | -€62,022 | -22.5% |
| Tangible fixed assets | 22/27 | €275,034 | €213,012 | -€62,022 | -22.6% |
| Plant, machinery and equipment | 23 | €1,291 | €2,669 | +€1,377 | +106.6% |
| Furniture and vehicles | 24 | €54,723 | €24,085 | -€30,638 | -56.0% |
| Leasing and similar rights | 25 | €78,447 | €67,088 | -€11,359 | -14.5% |
| Other tangible fixed assets | 26 | €140,573 | €119,170 | -€21,402 | -15.2% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €252,331 | €301,926 | +€49,595 | +19.7% |
| Stocks and contracts in progress | 3 | €18,463 | €10,489 | -€7,975 | -43.2% |
| Stocks | 30/36 | €18,463 | €10,489 | -€7,975 | -43.2% |
| Amounts receivable within one year | 40/41 | €204,946 | €231,280 | +€26,334 | +12.8% |
| Trade receivables | 40 | €4,962 | €5,805 | +€843 | +17.0% |
| Other amounts receivable | 41 | €199,984 | €225,475 | +€25,491 | +12.7% |
| Cash at bank and in hand | 54/58 | €25,985 | €57,445 | +€31,460 | +121.1% |
| Deferred charges and accrued income | 490/1 | €2,937 | €2,712 | -€225 | -7.7% |
| Total equity and liabilities | 10/49 | €527,550 | €515,124 | -€12,427 | -2.4% |
| Equity | 10/15 | €128,190 | €215,186 | +€86,996 | +67.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €96,000 | €181,000 | +€85,000 | +88.5% |
| Distributable reserves | 133 | €96,000 | €181,000 | +€85,000 | +88.5% |
| Profit (loss) carried forward | 14 | €25,990 | €27,986 | +€1,996 | +7.7% |
| Amounts payable | 17/49 | €399,360 | €299,937 | -€99,423 | -24.9% |
| Amounts payable after more than one year | 17 | €255,592 | €177,392 | -€78,200 | -30.6% |
| Financial debts | 170/4 | €255,592 | €177,392 | -€78,200 | -30.6% |
| Amounts payable within one year | 42/48 | €143,041 | €122,546 | -€20,495 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €93,560 | €67,267 | -€26,293 | -28.1% |
| Trade debts | 44 | €14,885 | €12,536 | -€2,349 | -15.8% |
| Suppliers | 440/4 | €14,885 | €12,536 | -€2,349 | -15.8% |
| Taxes, remuneration and social security | 45 | €34,596 | €42,742 | +€8,147 | +23.5% |
| Taxes | 450/3 | €25,120 | €26,252 | +€1,132 | +4.5% |
| Remuneration and social security | 454/9 | €9,475 | €16,490 | +€7,015 | +74.0% |
| Accrued charges and deferred income | 492/3 | €728 | - | -€728 | |
| Non-recurring operating income | 76A | €29,924 | - | -€29,924 | |
| Remuneration, social security and pensions | 62 | €31,977 | €60,211 | +€28,234 | +88.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,151 | €79,977 | -€16,174 | -16.8% |
| Other operating charges | 640/8 | €10,898 | €12,851 | +€1,953 | +17.9% |
| Gross operating margin | 9900 | €234,586 | €273,063 | +€38,477 | +16.4% |
| Operating profit (loss) | 9901 | €95,560 | €120,024 | +€24,464 | +25.6% |
| Financial income | 75/76B | €9,761 | €12,924 | +€3,163 | +32.4% |
| Recurring financial income | 75 | €9,761 | €12,924 | +€3,163 | +32.4% |
| Financial charges | 65/66B | €9,353 | €8,050 | -€1,303 | -13.9% |
| Recurring financial charges | 65 | €9,353 | €8,050 | -€1,303 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €95,968 | €124,898 | +€28,930 | +30.1% |
| Income taxes | 67/77 | €32,570 | €37,902 | +€5,332 | +16.4% |
| Profit (loss) for the period | 9904 | €63,398 | €86,996 | +€23,598 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,398 | €86,996 | +€23,598 | +37.2% |
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 3 October 2026 via checked.be.