ACO-Châssis: 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.
ACO-Châssis
Largest movements
- Cash +€82,338
up €82,338 (+242%), from €33,974 to €116,311
mainly Net result for the year (+€59,822) and Depreciation (+€16,408)
- Tangible fixed assets -€15,831
down €15,831 (-24.5%), from €64,550 to €48,720
of which Furniture and vehicles: -€9,555
- Profit (loss) carried forward +€59,822
up €59,822 (+168%), from €35,637 to €95,460
- Tax, wage and social debts +€14,130
up €14,130 (+137%), from €10,323 to €24,453
of which Taxes: +€16,722
- Trade debts +€6,558
up €6,558 (+109%), from €5,994 to €12,552
- Other debts -€6,385
down €6,385 (-16.8%), from €37,985 to €31,600
- Debts after one year -€4,452
down €4,452 (-65.9%), from €6,752 to €2,301
- Gross operating margin +€28,118
up €28,118 (+34.2%), from €82,180 to €110,298
- Staff costs -€9,609
down €9,609 (-36.1%), from €26,593 to €16,984
- Taxes +€8,285
up €8,285 (+107%), from €7,721 to €16,006
- Depreciation +€3,187
up €3,187 (+24.1%), from €13,222 to €16,408
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 | €107,103 | €173,316 | +€66,213 | +61.8% |
| Fixed assets | 21/28 | €66,904 | €51,896 | -€15,008 | -22.4% |
| Intangible fixed assets | 21 | €2,149 | €2,971 | +€822 | +38.3% |
| Tangible fixed assets | 22/27 | €64,550 | €48,720 | -€15,831 | -24.5% |
| Plant, machinery and equipment | 23 | €1,465 | €1,308 | -€157 | -10.7% |
| Furniture and vehicles | 24 | €39,243 | €29,687 | -€9,555 | -24.3% |
| Leasing and similar rights | 25 | €11,003 | €6,696 | -€4,307 | -39.1% |
| Other tangible fixed assets | 26 | €12,839 | €11,028 | -€1,811 | -14.1% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €40,199 | €121,420 | +€81,221 | +202% |
| Stocks and contracts in progress | 3 | €3,366 | €4,216 | +€850 | +25.2% |
| Stocks | 30/36 | €3,366 | €4,216 | +€850 | +25.2% |
| Amounts receivable within one year | 40/41 | €1,586 | €10 | -€1,576 | -99.3% |
| Trade receivables | 40 | €712 | - | -€712 | |
| Other amounts receivable | 41 | €874 | €10 | -€863 | -98.8% |
| Cash at bank and in hand | 54/58 | €33,974 | €116,311 | +€82,338 | +242% |
| Deferred charges and accrued income | 490/1 | €1,274 | €883 | -€391 | -30.7% |
| Total equity and liabilities | 10/49 | €107,103 | €173,316 | +€66,213 | +61.8% |
| Equity | 10/15 | €38,137 | €97,960 | +€59,822 | +157% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,637 | €95,460 | +€59,822 | +168% |
| Amounts payable | 17/49 | €68,966 | €75,357 | +€6,391 | +9.3% |
| Amounts payable after more than one year | 17 | €6,752 | €2,301 | -€4,452 | -65.9% |
| Financial debts | 170/4 | €6,752 | €2,301 | -€4,452 | -65.9% |
| Amounts payable within one year | 42/48 | €61,364 | €73,056 | +€11,692 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €4,259 | €4,452 | +€192 | +4.5% |
| Trade debts | 44 | €5,994 | €12,552 | +€6,558 | +109% |
| Suppliers | 440/4 | €5,994 | €12,552 | +€6,558 | +109% |
| Advances received on contracts in progress | 46 | €2,802 | - | -€2,802 | |
| Taxes, remuneration and social security | 45 | €10,323 | €24,453 | +€14,130 | +137% |
| Taxes | 450/3 | €7,730 | €24,453 | +€16,722 | +216% |
| Remuneration and social security | 454/9 | €2,592 | - | -€2,592 | |
| Other amounts payable | 47/48 | €37,985 | €31,600 | -€6,385 | -16.8% |
| Accrued charges and deferred income | 492/3 | €850 | - | -€850 | |
| Remuneration, social security and pensions | 62 | €26,593 | €16,984 | -€9,609 | -36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,222 | €16,408 | +€3,187 | +24.1% |
| Other operating charges | 640/8 | €817 | €443 | -€374 | -45.8% |
| Non-recurring operating charges | 66A | €4,564 | - | -€4,564 | |
| Gross operating margin | 9900 | €82,180 | €110,298 | +€28,118 | +34.2% |
| Operating profit (loss) | 9901 | €36,984 | €76,462 | +€39,478 | +107% |
| Financial income | 75/76B | €367 | €3 | -€364 | -99.1% |
| Recurring financial income | 75 | €367 | €3 | -€364 | -99.1% |
| Financial charges | 65/66B | €1,688 | €637 | -€1,050 | -62.2% |
| Recurring financial charges | 65 | €1,688 | €637 | -€1,050 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €35,664 | €75,828 | +€40,165 | +113% |
| Income taxes | 67/77 | €7,721 | €16,006 | +€8,285 | +107% |
| Profit (loss) for the period | 9904 | €27,942 | €59,822 | +€31,880 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €27,942 | €59,822 | +€31,880 | +114% |
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 16 October 2026 via checked.be.