ACFTPERFO: 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.
ACFTPERFO
Largest movements
- Cash +€60,756
up €60,756 (+35.5%), from €171,332 to €232,088
mainly Net result for the year (+€269,220) and Other debts (+€105,621)
- Receivables within one year +€17,751
up €17,751 (+4.9%), from €365,582 to €383,333
of which Trade receivables: +€63,911
- Other debts +€105,621
up €105,621 (+70.4%), from €150,000 to €255,621
- Profit (loss) carried forward -€67,780
down €67,780 (-94.0%), from €72,127 to €4,346
- Trade debts +€22,199
up €22,199 (+24.1%), from €92,122 to €114,321
- Tax, wage and social debts +€9,314
up €9,314 (+46.8%), from €19,898 to €29,212
of which Remuneration and social security: +€6,494
- Gross operating margin -€143,659
down €143,659 (-22.1%), from €649,143 to €505,484
- Taxes -€31,288
down €31,288 (-25.4%), from €123,277 to €91,989
- Staff costs -€29,225
down €29,225 (-20.2%), from €144,477 to €115,251
- Other operating charges +€17,087
up €17,087 (+443.4%), from €3,854 to €20,941
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 | €563,174 | €635,826 | +€72,652 | +12.9% |
| Fixed assets | 21/28 | €14,776 | €10,165 | -€4,610 | -31.2% |
| Tangible fixed assets | 22/27 | €10,813 | €9,502 | -€1,310 | -12.1% |
| Furniture and vehicles | 24 | €10,813 | €9,502 | -€1,310 | -12.1% |
| Financial fixed assets | 28 | €3,963 | €663 | -€3,300 | -83.3% |
| Current assets | 29/58 | €548,398 | €625,660 | +€77,262 | +14.1% |
| Amounts receivable within one year | 40/41 | €365,582 | €383,333 | +€17,751 | +4.9% |
| Trade receivables | 40 | €258,078 | €321,989 | +€63,911 | +24.8% |
| Other amounts receivable | 41 | €107,504 | €61,344 | -€46,160 | -42.9% |
| Cash at bank and in hand | 54/58 | €171,332 | €232,088 | +€60,756 | +35.5% |
| Deferred charges and accrued income | 490/1 | €11,484 | €10,239 | -€1,245 | -10.8% |
| Total equity and liabilities | 10/49 | €563,174 | €635,826 | +€72,652 | +12.9% |
| Equity | 10/15 | €297,837 | €230,056 | -€67,780 | -22.8% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €75,710 | €75,710 | = | 0.0% |
| Non-distributable reserves | 130/1 | €75,710 | €75,710 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €73,710 | €73,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,127 | €4,346 | -€67,780 | -94.0% |
| Amounts payable | 17/49 | €265,337 | €405,769 | +€140,433 | +52.9% |
| Amounts payable within one year | 42/48 | €262,020 | €399,153 | +€137,133 | +52.3% |
| Trade debts | 44 | €92,122 | €114,321 | +€22,199 | +24.1% |
| Suppliers | 440/4 | €92,122 | €114,321 | +€22,199 | +24.1% |
| Taxes, remuneration and social security | 45 | €19,898 | €29,212 | +€9,314 | +46.8% |
| Taxes | 450/3 | €11,977 | €14,798 | +€2,820 | +23.5% |
| Remuneration and social security | 454/9 | €7,921 | €14,414 | +€6,494 | +82.0% |
| Other amounts payable | 47/48 | €150,000 | €255,621 | +€105,621 | +70.4% |
| Accrued charges and deferred income | 492/3 | €3,317 | €6,616 | +€3,299 | +99.5% |
| Non-recurring operating income | 76A | €370 | - | -€370 | |
| Remuneration, social security and pensions | 62 | €144,477 | €115,251 | -€29,225 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €5,624 | +€1,624 | +40.6% |
| Other operating charges | 640/8 | €3,854 | €20,941 | +€17,087 | +443.4% |
| Gross operating margin | 9900 | €649,143 | €505,484 | -€143,659 | -22.1% |
| Operating profit (loss) | 9901 | €496,813 | €363,668 | -€133,145 | -26.8% |
| Financial income | 75/76B | €140 | €78 | -€62 | -44.0% |
| Recurring financial income | 75 | €140 | €78 | -€62 | -44.0% |
| Financial charges | 65/66B | €1,726 | €2,538 | +€812 | +47.0% |
| Recurring financial charges | 65 | €1,726 | €2,538 | +€812 | +47.0% |
| Profit (loss) for the period before taxes | 9903 | €495,227 | €361,208 | -€134,018 | -27.1% |
| Income taxes | 67/77 | €123,277 | €91,989 | -€31,288 | -25.4% |
| Profit (loss) for the period | 9904 | €371,950 | €269,220 | -€102,730 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €371,950 | €269,220 | -€102,730 | -27.6% |
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 8 October 2026 via checked.be.