ACIS: 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.
ACIS
Largest movements
- Cash -€4,442
down €4,442 (-11.5%), from €38,689 to €34,247
mainly Net result for the year (-€2,600) and Deferred charges and accrued income (-€1,855)
- Reserves -€2,600
down €2,600 (-1.4%), from €180,930 to €178,330
of which Non-distributable reserves: -€1,860
- Gross operating margin -€1,250
down €1,250 (-48.7%), from -€2,568 to -€3,819
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 | €199,917 | €197,330 | -€2,587 | -1.3% |
| Current assets | 29/58 | €199,917 | €197,330 | -€2,587 | -1.3% |
| Stocks and contracts in progress | 3 | €63,713 | €63,713 | = | 0.0% |
| Stocks | 30/36 | €63,713 | €63,713 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €92,738 | €92,738 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €92,738 | €92,738 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,689 | €34,247 | -€4,442 | -11.5% |
| Deferred charges and accrued income | 490/1 | €4,777 | €6,631 | +€1,855 | +38.8% |
| Total equity and liabilities | 10/49 | €199,917 | €197,330 | -€2,587 | -1.3% |
| Equity | 10/15 | €199,530 | €196,930 | -€2,600 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €180,930 | €178,330 | -€2,600 | -1.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €179,070 | €178,330 | -€740 | -0.4% |
| Amounts payable | 17/49 | €387 | €400 | +€12 | +3.2% |
| Amounts payable within one year | 42/48 | €387 | €400 | +€12 | +3.2% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €644 | €631 | -€13 | -2.1% |
| Gross operating margin | 9900 | -€2,568 | -€3,819 | -€1,250 | -48.7% |
| Operating profit (loss) | 9901 | -€3,212 | -€4,449 | -€1,237 | -38.5% |
| Financial income | 75/76B | €1,855 | €1,855 | = | 0.0% |
| Recurring financial income | 75 | €1,855 | €1,855 | = | 0.0% |
| Financial charges | 65/66B | €30 | €5 | -€25 | -83.3% |
| Recurring financial charges | 65 | €30 | €5 | -€25 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,388 | -€2,600 | -€1,212 | -87.4% |
| Profit (loss) for the period | 9904 | -€1,388 | -€2,600 | -€1,212 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,388 | -€2,600 | -€1,212 | -87.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.