ACKEBI: 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.
ACKEBI
Largest movements
- Cash -€38,602
down €38,602 (-10.2%), from €377,950 to €339,348
mainly Other debts (-€75,000)
- Financial fixed assets -€25,683
down €25,683 (-82.2%), from €31,250 to €5,567
- Other debts -€75,000
down €75,000 (-95.5%), from €78,575 to €3,575
- Reserves +€9,741
up €9,741 (+3.1%), from €312,033 to €321,774
- Financial income +€13,317
new in 2025: €13,317
- Gross operating margin +€2,840
up €2,840 (+58.8%), from -€4,834 to -€1,994
- Taxes +€974
new in 2025: €974
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 | €409,200 | €344,915 | -€64,285 | -15.7% |
| Fixed assets | 21/28 | €31,250 | €5,567 | -€25,683 | -82.2% |
| Financial fixed assets | 28 | €31,250 | €5,567 | -€25,683 | -82.2% |
| Current assets | 29/58 | €377,950 | €339,348 | -€38,602 | -10.2% |
| Cash at bank and in hand | 54/58 | €377,950 | €339,348 | -€38,602 | -10.2% |
| Total equity and liabilities | 10/49 | €409,200 | €344,915 | -€64,285 | -15.7% |
| Equity | 10/15 | €330,625 | €340,366 | +€9,741 | +2.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €312,033 | €321,774 | +€9,741 | +3.1% |
| Distributable reserves | 133 | €312,033 | €321,774 | +€9,741 | +3.1% |
| Amounts payable | 17/49 | €78,575 | €4,549 | -€74,026 | -94.2% |
| Amounts payable within one year | 42/48 | €78,575 | €4,549 | -€74,026 | -94.2% |
| Taxes, remuneration and social security | 45 | - | €974 | +€974 | |
| Taxes | 450/3 | - | €974 | +€974 | |
| Other amounts payable | 47/48 | €78,575 | €3,575 | -€75,000 | -95.5% |
| Other operating charges | 640/8 | €499 | €512 | +€12 | +2.5% |
| Gross operating margin | 9900 | -€4,834 | -€1,994 | +€2,840 | +58.8% |
| Operating profit (loss) | 9901 | -€5,333 | -€2,505 | +€2,827 | +53.0% |
| Financial income | 75/76B | - | €13,317 | +€13,317 | |
| Recurring financial income | 75 | - | €13,317 | +€13,317 | |
| Financial charges | 65/66B | €80 | €96 | +€17 | +20.8% |
| Recurring financial charges | 65 | €80 | €96 | +€17 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,413 | €10,715 | +€16,128 | |
| Income taxes | 67/77 | - | €974 | +€974 | |
| Profit (loss) for the period | 9904 | -€5,413 | €9,741 | +€15,153 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,413 | €9,741 | +€15,153 |
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 14 October 2026 via checked.be.