ACO Support: 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 Support
Largest movements
- Cash +€24,237
up €24,237 (+36.5%), from €66,412 to €90,649
mainly Net result for the year (+€26,058) and Tax, wage and social debts (+€7,109)
- Receivables within one year +€12,397
up €12,397 (+175%), from €7,103 to €19,500
- Reserves +€25,000
up €25,000 (+61.4%), from €40,700 to €65,700
- Tax, wage and social debts +€7,109
up €7,109 (+36.0%), from €19,744 to €26,853
- Other debts +€4,395
up €4,395 (+69.2%), from €6,351 to €10,746
- Gross operating margin -€18,814
down €18,814 (-32.2%), from €58,447 to €39,634
- Taxes -€5,820
down €5,820 (-36.2%), from €16,083 to €10,263
- Other operating charges +€2,044
up €2,044 (+467%), from €437 to €2,481
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 | €75,564 | €113,053 | +€37,489 | +49.6% |
| Fixed assets | 21/28 | €2,049 | €2,844 | +€795 | +38.8% |
| Tangible fixed assets | 22/27 | €1,992 | €2,787 | +€795 | +39.9% |
| Plant, machinery and equipment | 23 | - | €1,249 | +€1,249 | |
| Other tangible fixed assets | 26 | €1,992 | €1,539 | -€454 | -22.8% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €73,515 | €110,209 | +€36,694 | +49.9% |
| Amounts receivable within one year | 40/41 | €7,103 | €19,500 | +€12,397 | +175% |
| Trade receivables | 40 | €7,103 | €19,500 | +€12,397 | +175% |
| Cash at bank and in hand | 54/58 | €66,412 | €90,649 | +€24,237 | +36.5% |
| Deferred charges and accrued income | 490/1 | - | €60 | +€60 | |
| Total equity and liabilities | 10/49 | €75,564 | €113,053 | +€37,489 | +49.6% |
| Equity | 10/15 | €42,791 | €68,017 | +€25,225 | +58.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,700 | €65,700 | +€25,000 | +61.4% |
| Distributable reserves | 133 | €40,700 | €65,700 | +€25,000 | +61.4% |
| Profit (loss) carried forward | 14 | €91 | €317 | +€225 | +246% |
| Amounts payable | 17/49 | €32,772 | €45,036 | +€12,264 | +37.4% |
| Amounts payable within one year | 42/48 | €32,772 | €45,036 | +€12,264 | +37.4% |
| Trade debts | 44 | €6,677 | €7,437 | +€759 | +11.4% |
| Suppliers | 440/4 | €6,677 | €7,437 | +€759 | +11.4% |
| Taxes, remuneration and social security | 45 | €19,744 | €26,853 | +€7,109 | +36.0% |
| Taxes | 450/3 | €19,744 | €26,853 | +€7,109 | +36.0% |
| Other amounts payable | 47/48 | €6,351 | €10,746 | +€4,395 | +69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276 | €755 | +€479 | +173% |
| Other operating charges | 640/8 | €437 | €2,481 | +€2,044 | +467% |
| Gross operating margin | 9900 | €58,447 | €39,634 | -€18,814 | -32.2% |
| Operating profit (loss) | 9901 | €57,733 | €36,397 | -€21,336 | -37.0% |
| Financial charges | 65/66B | - | €76 | +€76 | |
| Recurring financial charges | 65 | - | €76 | +€76 | |
| Profit (loss) for the period before taxes | 9903 | €57,733 | €36,321 | -€21,413 | -37.1% |
| Income taxes | 67/77 | €16,083 | €10,263 | -€5,820 | -36.2% |
| Profit (loss) for the period | 9904 | €41,650 | €26,058 | -€15,592 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,650 | €26,058 | -€15,592 | -37.4% |
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 13 October 2026 via checked.be.