ACKOS: 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.
ACKOS
Largest movements
- Tangible fixed assets -€5,267
down €5,267 (-73.3%), from €7,181 to €1,914
- Profit (loss) carried forward -€7,747
down €7,747 (-6.5%), from €119,660 to €111,913
- Financial income -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Gross operating margin -€18,188
down €18,188 (-75.5%), from €24,081 to €5,893
- Taxes -€3,883
down €3,883 (-93.4%), from €4,157 to €274
- Other operating charges +€521
up €521 (+45.4%), from €1,149 to €1,670
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 | €499,640 | €492,192 | -€7,448 | -1.5% |
| Fixed assets | 21/28 | €447,271 | €442,004 | -€5,267 | -1.2% |
| Tangible fixed assets | 22/27 | €7,181 | €1,914 | -€5,267 | -73.3% |
| Furniture and vehicles | 24 | €7,181 | €1,914 | -€5,267 | -73.3% |
| Financial fixed assets | 28 | €440,090 | €440,090 | = | 0.0% |
| Current assets | 29/58 | €52,369 | €50,188 | -€2,181 | -4.2% |
| Amounts receivable within one year | 40/41 | €843 | €0 | -€843 | -100.0% |
| Other amounts receivable | 41 | €843 | €0 | -€843 | -100.0% |
| Cash at bank and in hand | 54/58 | €51,525 | €50,188 | -€1,338 | -2.6% |
| Total equity and liabilities | 10/49 | €499,640 | €492,192 | -€7,448 | -1.5% |
| Equity | 10/15 | €394,660 | €386,913 | -€7,747 | -2.0% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,660 | €111,913 | -€7,747 | -6.5% |
| Amounts payable | 17/49 | €104,980 | €105,280 | +€299 | +0.3% |
| Amounts payable within one year | 42/48 | €104,980 | €105,280 | +€299 | +0.3% |
| Trade debts | 44 | €2,272 | €1,558 | -€714 | -31.4% |
| Suppliers | 440/4 | €2,272 | €1,558 | -€714 | -31.4% |
| Taxes, remuneration and social security | 45 | €2,708 | €3,722 | +€1,013 | +37.4% |
| Taxes | 450/3 | €2,708 | €3,722 | +€1,013 | +37.4% |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,267 | €5,267 | = | 0.0% |
| Other operating charges | 640/8 | €1,149 | €1,670 | +€521 | +45.4% |
| Gross operating margin | 9900 | €24,081 | €5,893 | -€18,188 | -75.5% |
| Operating profit (loss) | 9901 | €17,665 | -€1,044 | -€18,709 | |
| Financial income | 75/76B | €50,000 | €0 | -€50,000 | -100.0% |
| Recurring financial income | 75 | €50,000 | €0 | -€50,000 | -100.0% |
| Financial charges | 65/66B | €4,955 | €4,763 | -€192 | -3.9% |
| Recurring financial charges | 65 | €4,955 | €4,763 | -€192 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €62,710 | -€5,807 | -€68,517 | |
| Income taxes | 67/77 | €4,157 | €274 | -€3,883 | -93.4% |
| Profit (loss) for the period | 9904 | €58,554 | -€6,081 | -€64,635 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,554 | -€6,081 | -€64,635 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.