ACII: 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.
ACII
Largest movements
- Cash +€10,981
up €10,981 (+11.9%), from €91,992 to €102,973
mainly Other debts (+€99,240) and Net result for the year (+€71,875)
- Receivables after one year +€9,827
new in 2025: €9,827
- Receivables within one year -€7,275
down €7,275 (-14.8%), from €49,038 to €41,763
of which Other amounts receivable: -€3,879
- Other debts +€99,240
up €99,240 (+1,985%), from €5,000 to €104,240
- Profit (loss) carried forward -€68,408
no longer reported in 2025 (was €68,408)
- Reserves -€16,000
down €16,000 (-29.4%), from €54,421 to €38,421
- Trade debts -€3,225
down €3,225 (-70.3%), from €4,588 to €1,363
- Current portion of long-term debt +€1,712
up €1,712 (+25.3%), from €6,779 to €8,491
- Gross operating margin +€30,270
up €30,270 (+48.9%), from €61,878 to €92,148
- Financial income -€18,285
down €18,285 (-95.0%), from €19,253 to €968
of which Non-recurring financial income: -€17,975
- Taxes +€7,226
up €7,226 (+62.7%), from €11,520 to €18,746
- Financial charges -€6,368
down €6,368 (-87.1%), from €7,308 to €940
of which Non-recurring financial charges: -€5,825
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 | €145,396 | €158,515 | +€13,119 | +9.0% |
| Fixed assets | 21/28 | €3,362 | €1,873 | -€1,489 | -44.3% |
| Tangible fixed assets | 22/27 | €3,362 | €1,873 | -€1,489 | -44.3% |
| Furniture and vehicles | 24 | €3,362 | €1,873 | -€1,489 | -44.3% |
| Current assets | 29/58 | €142,034 | €156,642 | +€14,608 | +10.3% |
| Amounts receivable after more than one year | 29 | - | €9,827 | +€9,827 | |
| Other amounts receivable | 291 | - | €9,827 | +€9,827 | |
| Amounts receivable within one year | 40/41 | €49,038 | €41,763 | -€7,275 | -14.8% |
| Trade receivables | 40 | €28,146 | €24,750 | -€3,396 | -12.1% |
| Other amounts receivable | 41 | €20,892 | €17,013 | -€3,879 | -18.6% |
| Cash at bank and in hand | 54/58 | €91,992 | €102,973 | +€10,981 | +11.9% |
| Deferred charges and accrued income | 490/1 | €1,004 | €2,080 | +€1,076 | +107% |
| Total equity and liabilities | 10/49 | €145,396 | €158,515 | +€13,119 | +9.0% |
| Equity | 10/15 | €123,829 | €39,421 | -€84,408 | -68.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €54,421 | €38,421 | -€16,000 | -29.4% |
| Distributable reserves | 133 | €54,421 | €38,421 | -€16,000 | -29.4% |
| Profit (loss) carried forward | 14 | €68,408 | - | -€68,408 | |
| Amounts payable | 17/49 | €21,567 | €119,094 | +€97,527 | +452% |
| Amounts payable within one year | 42/48 | €21,567 | €119,094 | +€97,527 | +452% |
| Current portion of amounts payable after more than one year | 42 | €6,779 | €8,491 | +€1,712 | +25.3% |
| Trade debts | 44 | €4,588 | €1,363 | -€3,225 | -70.3% |
| Suppliers | 440/4 | €4,588 | €1,363 | -€3,225 | -70.3% |
| Taxes, remuneration and social security | 45 | €5,200 | €5,000 | -€200 | -3.8% |
| Taxes | 450/3 | €3,000 | €3,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,200 | €2,000 | -€200 | -9.1% |
| Other amounts payable | 47/48 | €5,000 | €104,240 | +€99,240 | +1,985% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,916 | €1,489 | -€427 | -22.3% |
| Other operating charges | 640/8 | €388 | €66 | -€322 | -83.0% |
| Gross operating margin | 9900 | €61,878 | €92,148 | +€30,270 | +48.9% |
| Operating profit (loss) | 9901 | €59,574 | €90,593 | +€31,019 | +52.1% |
| Financial income | 75/76B | €19,253 | €968 | -€18,285 | -95.0% |
| Recurring financial income | 75 | €1,278 | €968 | -€310 | -24.3% |
| Non-recurring financial income | 76B | €17,975 | - | -€17,975 | |
| Financial charges | 65/66B | €7,308 | €940 | -€6,368 | -87.1% |
| Recurring financial charges | 65 | €1,483 | €940 | -€543 | -36.6% |
| Non-recurring financial charges | 66B | €5,825 | - | -€5,825 | |
| Profit (loss) for the period before taxes | 9903 | €71,519 | €90,621 | +€19,102 | +26.7% |
| Income taxes | 67/77 | €11,520 | €18,746 | +€7,226 | +62.7% |
| Profit (loss) for the period | 9904 | €59,998 | €71,875 | +€11,876 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,998 | €71,875 | +€11,876 | +19.8% |
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 16 October 2026 via checked.be.