ACN-TECH: 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.
ACN-TECH
Largest movements
- Receivables within one year +€50,885
up €50,885 (+109%), from €46,827 to €97,712
of which Other amounts receivable: +€33,303
- Cash -€7,806
no longer reported in 2025 (was €7,806)
mainly Receivables within one year (-€50,885) and Contributions, distributions and other (-€24,767)
- Other debts +€21,052
new in 2025: €21,052
- Tax, wage and social debts +€13,215
up €13,215 (+209%), from €6,324 to €19,539
- Short-term financial debts +€7,495
new in 2025: €7,495
- Trade debts +€1,318
up €1,318 (+86.8%), from €1,518 to €2,835
- Gross operating margin -€5,416
down €5,416 (-15.3%), from €35,482 to €30,066
- Taxes +€2,751
new in 2025: €2,751
- Financial charges +€639
up €639 (+375%), from €170 to €809
- Other operating charges -€447
down €447 (-22.9%), from €1,952 to €1,505
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 | €55,012 | €98,092 | +€43,079 | +78.3% |
| Current assets | 29/58 | €55,012 | €98,092 | +€43,079 | +78.3% |
| Amounts receivable within one year | 40/41 | €46,827 | €97,712 | +€50,885 | +109% |
| Trade receivables | 40 | €10,445 | €28,027 | +€17,582 | +168% |
| Other amounts receivable | 41 | €36,382 | €69,685 | +€33,303 | +91.5% |
| Cash at bank and in hand | 54/58 | €7,806 | - | -€7,806 | |
| Deferred charges and accrued income | 490/1 | €380 | €380 | = | 0.0% |
| Total equity and liabilities | 10/49 | €55,012 | €98,092 | +€43,079 | +78.3% |
| Equity | 10/15 | €47,171 | €47,171 | = | 0.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,671 | €46,671 | = | 0.0% |
| Amounts payable | 17/49 | €7,842 | €50,921 | +€43,079 | +549% |
| Amounts payable within one year | 42/48 | €7,842 | €50,921 | +€43,079 | +549% |
| Financial debts | 43 | - | €7,495 | +€7,495 | |
| Credit institutions | 430/8 | - | €7,495 | +€7,495 | |
| Trade debts | 44 | €1,518 | €2,835 | +€1,318 | +86.8% |
| Suppliers | 440/4 | €1,518 | €2,835 | +€1,318 | +86.8% |
| Taxes, remuneration and social security | 45 | €6,324 | €19,539 | +€13,215 | +209% |
| Taxes | 450/3 | €6,324 | €19,539 | +€13,215 | +209% |
| Other amounts payable | 47/48 | - | €21,052 | +€21,052 | |
| Remuneration, social security and pensions | 62 | €354 | €233 | -€120 | -34.0% |
| Other operating charges | 640/8 | €1,952 | €1,505 | -€447 | -22.9% |
| Gross operating margin | 9900 | €35,482 | €30,066 | -€5,416 | -15.3% |
| Operating profit (loss) | 9901 | €33,176 | €28,328 | -€4,849 | -14.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €170 | €809 | +€639 | +375% |
| Recurring financial charges | 65 | €170 | €809 | +€639 | +375% |
| Profit (loss) for the period before taxes | 9903 | €33,006 | €27,518 | -€5,488 | -16.6% |
| Income taxes | 67/77 | - | €2,751 | +€2,751 | |
| Profit (loss) for the period | 9904 | €33,006 | €24,767 | -€8,239 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,006 | €24,767 | -€8,239 | -25.0% |
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 22 October 2026 via checked.be.