ACIS: 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.
ACIS
Largest movements
- Tangible fixed assets +€26,723
up €26,723 (+1148.9%), from €2,326 to €29,050
- Cash -€5,594
down €5,594 (-35.6%), from €15,733 to €10,139
mainly Investment in fixed assets (net) (-€30,313) and Net result for the year (-€9,145)
- Receivables within one year -€1,038
down €1,038 (-2.5%), from €42,042 to €41,004
of which Other amounts receivable: -€1,479
- Other debts +€18,000
new in 2025: €18,000
- Profit (loss) carried forward -€9,145
down €9,145 (-28.8%), from €31,724 to €22,579
- Trade debts +€7,026
up €7,026 (+77.0%), from €9,119 to €16,145
of which Suppliers: +€6,324
- Tax, wage and social debts +€3,993
up €3,993 (+40.8%), from €9,794 to €13,787
of which Remuneration and social security: +€5,838
- Purchases and services +€29,584
up €29,584 (+21.4%), from €138,208 to €167,791
- Gross operating margin -€18,745
down €18,745 (-85.6%), from €21,907 to €3,162
- Turnover +€10,838
up €10,838 (+6.8%), from €160,115 to €170,953
- Taxes -€4,797
down €4,797 (-88.9%), from €5,397 to €600
- Depreciation +€2,418
up €2,418 (+206.6%), from €1,171 to €3,589
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 | €60,191 | €80,282 | +€20,092 | +33.4% |
| Fixed assets | 21/28 | €2,416 | €29,140 | +€26,723 | +1106.1% |
| Tangible fixed assets | 22/27 | €2,326 | €29,050 | +€26,723 | +1148.9% |
| Furniture and vehicles | 24 | €2,326 | €29,050 | +€26,723 | +1148.9% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €57,775 | €51,143 | -€6,632 | -11.5% |
| Amounts receivable within one year | 40/41 | €42,042 | €41,004 | -€1,038 | -2.5% |
| Trade receivables | 40 | €40,563 | €41,004 | +€441 | +1.1% |
| Other amounts receivable | 41 | €1,479 | - | -€1,479 | |
| Cash at bank and in hand | 54/58 | €15,733 | €10,139 | -€5,594 | -35.6% |
| Total equity and liabilities | 10/49 | €60,191 | €80,282 | +€20,092 | +33.4% |
| Equity | 10/15 | €39,784 | €30,639 | -€9,145 | -23.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Share premium | 1100/10 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €31,724 | €22,579 | -€9,145 | -28.8% |
| Amounts payable | 17/49 | €20,407 | €49,643 | +€29,237 | +143.3% |
| Amounts payable within one year | 42/48 | €20,407 | €49,643 | +€29,237 | +143.3% |
| Financial debts | 43 | €1,494 | €1,712 | +€218 | +14.6% |
| Credit institutions | 430/8 | €1,494 | €1,712 | +€218 | +14.6% |
| Trade debts | 44 | €9,119 | €16,145 | +€7,026 | +77.0% |
| Suppliers | 440/4 | €6,177 | €12,501 | +€6,324 | +102.4% |
| Bills of exchange payable | 441 | €2,942 | €3,644 | +€702 | +23.9% |
| Taxes, remuneration and social security | 45 | €9,794 | €13,787 | +€3,993 | +40.8% |
| Taxes | 450/3 | €9,794 | €7,948 | -€1,845 | -18.8% |
| Remuneration and social security | 454/9 | - | €5,838 | +€5,838 | |
| Other amounts payable | 47/48 | - | €18,000 | +€18,000 | |
| Turnover | 70 | €160,115 | €170,953 | +€10,838 | +6.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €138,208 | €167,791 | +€29,584 | +21.4% |
| Remuneration, social security and pensions | 62 | €2,661 | €4,675 | +€2,014 | +75.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,171 | €3,589 | +€2,418 | +206.6% |
| Other operating charges | 640/8 | €870 | €3,248 | +€2,378 | +273.2% |
| Gross operating margin | 9900 | €21,907 | €3,162 | -€18,745 | -85.6% |
| Operating profit (loss) | 9901 | €17,205 | -€8,351 | -€25,555 | |
| Financial charges | 65/66B | €220 | €195 | -€25 | -11.4% |
| Recurring financial charges | 65 | €220 | €195 | -€25 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €16,985 | -€8,545 | -€25,530 | |
| Income taxes | 67/77 | €5,397 | €600 | -€4,797 | -88.9% |
| Profit (loss) for the period | 9904 | €11,588 | -€9,145 | -€20,733 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,588 | -€9,145 | -€20,733 |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.