Aco Compta: 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.
Aco Compta
Largest movements
- Receivables within one year +€144,291
up €144,291 (+11.2%), from €1.3m to €1.4m
of which Trade receivables: +€140,739
- Cash +€59,359
up €59,359 (+39.7%), from €149,673 to €209,032
mainly Net result for the year (+€471,258) and Tax, wage and social debts (+€232,511)
- Tangible fixed assets +€30,260
up €30,260 (+9.9%), from €306,129 to €336,389
of which Furniture and vehicles: +€24,092
- Deferred charges and accrued income -€27,594
down €27,594 (-88.4%), from €31,199 to €3,604
- Trade debts -€306,840
down €306,840 (-33.9%), from €905,428 to €598,589
- Tax, wage and social debts +€232,511
up €232,511 (+92.7%), from €250,752 to €483,263
of which Taxes: +€259,914
- Reserves +€200,000
up €200,000 (+253.4%), from €78,915 to €278,915
- Other debts +€70,807
up €70,807 (+30.6%), from €231,426 to €302,233
- Profit (loss) carried forward +€47,333
up €47,333 (+2086.4%), from €2,269 to €49,601
- Gross operating margin +€327,609
up €327,609 (+21.8%), from €1.5m to €1.8m
- Taxes +€52,497
up €52,497 (+72.3%), from €72,620 to €125,117
- Write-downs +€47,890
up €47,890 (+319.2%), from €15,001 to €62,891
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 | €1,786,722 | €1,988,718 | +€201,996 | +11.3% |
| Fixed assets | 21/28 | €317,956 | €343,897 | +€25,940 | +8.2% |
| Intangible fixed assets | 21 | €11,828 | €7,508 | -€4,320 | -36.5% |
| Tangible fixed assets | 22/27 | €306,129 | €336,389 | +€30,260 | +9.9% |
| Plant, machinery and equipment | 23 | €30,239 | €37,438 | +€7,199 | +23.8% |
| Furniture and vehicles | 24 | €255,495 | €279,587 | +€24,092 | +9.4% |
| Leasing and similar rights | 25 | €18,634 | €13,988 | -€4,646 | -24.9% |
| Other tangible fixed assets | 26 | €1,761 | €5,376 | +€3,615 | +205.2% |
| Current assets | 29/58 | €1,468,765 | €1,644,822 | +€176,056 | +12.0% |
| Amounts receivable within one year | 40/41 | €1,287,894 | €1,432,186 | +€144,291 | +11.2% |
| Trade receivables | 40 | €1,248,941 | €1,389,680 | +€140,739 | +11.3% |
| Other amounts receivable | 41 | €38,953 | €42,505 | +€3,553 | +9.1% |
| Cash at bank and in hand | 54/58 | €149,673 | €209,032 | +€59,359 | +39.7% |
| Deferred charges and accrued income | 490/1 | €31,199 | €3,604 | -€27,594 | -88.4% |
| Total equity and liabilities | 10/49 | €1,786,722 | €1,988,718 | +€201,996 | +11.3% |
| Equity | 10/15 | €120,335 | €367,667 | +€247,333 | +205.5% |
| Contributions | 10/11 | €39,151 | €39,151 | = | 0.0% |
| Reserves | 13 | €78,915 | €278,915 | +€200,000 | +253.4% |
| Distributable reserves | 133 | €78,915 | €278,915 | +€200,000 | +253.4% |
| Profit (loss) carried forward | 14 | €2,269 | €49,601 | +€47,333 | +2086.4% |
| Amounts payable | 17/49 | €1,666,387 | €1,621,051 | -€45,336 | -2.7% |
| Amounts payable after more than one year | 17 | €168,390 | €153,336 | -€15,053 | -8.9% |
| Financial debts | 170/4 | €168,390 | €153,336 | -€15,053 | -8.9% |
| Amounts payable within one year | 42/48 | €1,497,997 | €1,467,714 | -€30,283 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €110,391 | €83,629 | -€26,761 | -24.2% |
| Trade debts | 44 | €905,428 | €598,589 | -€306,840 | -33.9% |
| Suppliers | 440/4 | €905,428 | €598,589 | -€306,840 | -33.9% |
| Taxes, remuneration and social security | 45 | €250,752 | €483,263 | +€232,511 | +92.7% |
| Taxes | 450/3 | €140,662 | €400,576 | +€259,914 | +184.8% |
| Remuneration and social security | 454/9 | €110,090 | €82,687 | -€27,403 | -24.9% |
| Other amounts payable | 47/48 | €231,426 | €302,233 | +€70,807 | +30.6% |
| Remuneration, social security and pensions | 62 | €1,011,609 | €1,021,254 | +€9,645 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,191 | €124,566 | +€6,375 | +5.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,001 | €62,891 | +€47,890 | +319.2% |
| Other operating charges | 640/8 | €29,350 | €14,597 | -€14,752 | -50.3% |
| Gross operating margin | 9900 | €1,503,906 | €1,831,515 | +€327,609 | +21.8% |
| Operating profit (loss) | 9901 | €329,755 | €608,207 | +€278,451 | +84.4% |
| Financial charges | 65/66B | €13,633 | €11,831 | -€1,801 | -13.2% |
| Recurring financial charges | 65 | €13,633 | €11,831 | -€1,801 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €316,123 | €596,376 | +€280,253 | +88.7% |
| Income taxes | 67/77 | €72,620 | €125,117 | +€52,497 | +72.3% |
| Profit (loss) for the period | 9904 | €243,503 | €471,258 | +€227,756 | +93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €243,503 | €471,258 | +€227,756 | +93.5% |
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 1 October 2026 via checked.be.