ACN360: 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.
ACN360
Largest movements
- Tangible fixed assets -€10,554
down €10,554 (-40.7%), from €25,962 to €15,407
of which Plant, machinery and equipment: -€8,721
- Receivables within one year +€2,387
up €2,387 (+326.0%), from €732 to €3,119
of which Other amounts receivable: +€1,240
- Trade debts -€49,444
down €49,444 (-90.9%), from €54,407 to €4,964
- Other debts +€40,418
up €40,418 (+160.8%), from €25,138 to €65,556
- Profit (loss) carried forward +€1,301
up €1,301 (+5.0%), from -€26,104 to -€24,803
- Gross operating margin +€27,373
up €27,373, from -€15,519 to €11,854
- Taxes +€719
new in 2025: €719
- Other operating charges -€357
down €357 (-45.4%), from €787 to €430
- Depreciation -€158
down €158 (-1.7%), from €9,481 to €9,323
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 | €57,982 | €49,955 | -€8,027 | -13.8% |
| Fixed assets | 21/28 | €25,962 | €15,407 | -€10,554 | -40.7% |
| Tangible fixed assets | 22/27 | €25,962 | €15,407 | -€10,554 | -40.7% |
| Plant, machinery and equipment | 23 | €21,710 | €12,989 | -€8,721 | -40.2% |
| Furniture and vehicles | 24 | €4,251 | €2,418 | -€1,833 | -43.1% |
| Current assets | 29/58 | €32,021 | €34,548 | +€2,527 | +7.9% |
| Stocks and contracts in progress | 3 | €30,800 | €30,800 | = | 0.0% |
| Stocks | 30/36 | €30,800 | €30,800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €732 | €3,119 | +€2,387 | +326.0% |
| Trade receivables | 40 | €224 | €1,371 | +€1,147 | +512.2% |
| Other amounts receivable | 41 | €508 | €1,748 | +€1,240 | +244.0% |
| Cash at bank and in hand | 54/58 | €488 | €629 | +€140 | +28.7% |
| Total equity and liabilities | 10/49 | €57,982 | €49,955 | -€8,027 | -13.8% |
| Equity | 10/15 | -€23,604 | -€22,303 | +€1,301 | +5.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,104 | -€24,803 | +€1,301 | +5.0% |
| Amounts payable | 17/49 | €81,586 | €72,258 | -€9,328 | -11.4% |
| Amounts payable within one year | 42/48 | €81,586 | €72,241 | -€9,345 | -11.5% |
| Trade debts | 44 | €54,407 | €4,964 | -€49,444 | -90.9% |
| Suppliers | 440/4 | €54,407 | €4,964 | -€49,444 | -90.9% |
| Taxes, remuneration and social security | 45 | €2,041 | €1,722 | -€319 | -15.6% |
| Taxes | 450/3 | €41 | €722 | +€681 | +1669.2% |
| Remuneration and social security | 454/9 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Other amounts payable | 47/48 | €25,138 | €65,556 | +€40,418 | +160.8% |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Non-recurring operating income | 76A | - | €469 | +€469 | |
| Remuneration, social security and pensions | 62 | €135 | €0 | -€135 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,481 | €9,323 | -€158 | -1.7% |
| Other operating charges | 640/8 | €787 | €430 | -€357 | -45.4% |
| Gross operating margin | 9900 | -€15,519 | €11,854 | +€27,373 | |
| Operating profit (loss) | 9901 | -€25,923 | €2,101 | +€28,024 | |
| Financial income | 75/76B | €2 | €4 | +€2 | +85.0% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +85.0% |
| Financial charges | 65/66B | €184 | €85 | -€98 | -53.6% |
| Recurring financial charges | 65 | €184 | €85 | -€98 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | -€26,104 | €2,020 | +€28,124 | |
| Income taxes | 67/77 | - | €719 | +€719 | |
| Profit (loss) for the period | 9904 | -€26,104 | €1,301 | +€27,404 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,104 | €1,301 | +€27,404 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.