ACindustry: 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.
ACindustry
Largest movements
- Receivables within one year -€4,479
no longer reported in 2025 (was €4,479)
- Other debts +€24,377
up €24,377 (+66.4%), from €36,716 to €61,092
- Debts after one year -€16,275
down €16,275 (-13.7%), from €118,544 to €102,268
- Profit (loss) carried forward -€6,959
down €6,959 (-25.1%), from €27,718 to €20,760
- Current portion of long-term debt -€5,621
down €5,621 (-19.7%), from €28,501 to €22,880
- Financial charges -€787
down €787 (-10.2%), from €7,746 to €6,959
- Other operating charges -€402
no longer reported in 2025 (was €402)
- Gross operating margin +€203
no longer reported in 2025 (was -€203)
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 | €214,479 | €210,000 | -€4,478 | -2.1% |
| Fixed assets | 21/28 | €210,000 | €210,000 | = | 0.0% |
| Financial fixed assets | 28 | €210,000 | €210,000 | = | 0.0% |
| Current assets | 29/58 | €4,479 | €0 | -€4,478 | -100.0% |
| Amounts receivable within one year | 40/41 | €4,479 | - | -€4,479 | |
| Other amounts receivable | 41 | €4,479 | - | -€4,479 | |
| Cash at bank and in hand | 54/58 | - | €0 | +€0 | |
| Total equity and liabilities | 10/49 | €214,479 | €210,000 | -€4,478 | -2.1% |
| Equity | 10/15 | €30,718 | €23,760 | -€6,959 | -22.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,718 | €20,760 | -€6,959 | -25.1% |
| Amounts payable | 17/49 | €183,760 | €186,241 | +€2,480 | +1.3% |
| Amounts payable after more than one year | 17 | €118,544 | €102,268 | -€16,275 | -13.7% |
| Financial debts | 170/4 | €118,544 | €102,268 | -€16,275 | -13.7% |
| Amounts payable within one year | 42/48 | €65,217 | €83,972 | +€18,756 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | €28,501 | €22,880 | -€5,621 | -19.7% |
| Other amounts payable | 47/48 | €36,716 | €61,092 | +€24,377 | +66.4% |
| Other operating charges | 640/8 | €402 | - | -€402 | |
| Gross operating margin | 9900 | -€203 | - | +€203 | |
| Operating profit (loss) | 9901 | -€605 | - | +€605 | |
| Financial charges | 65/66B | €7,746 | €6,959 | -€787 | -10.2% |
| Recurring financial charges | 65 | €7,746 | €6,959 | -€787 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,351 | -€6,959 | +€1,392 | +16.7% |
| Profit (loss) for the period | 9904 | -€8,351 | -€6,959 | +€1,392 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,351 | -€6,959 | +€1,392 | +16.7% |
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 1 October 2026 via checked.be.