ACOA CARE: 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.
ACOA CARE
Largest movements
- Cash +€9,201
up €9,201 (+35.3%), from €26,046 to €35,246
mainly Net result for the year (+€25,796) and Tax, wage and social debts (+€5,192)
- Receivables within one year +€5,339
up €5,339 (+123%), from €4,328 to €9,667
of which Other amounts receivable: +€5,000
- Tangible fixed assets -€1,482
down €1,482 (-15.4%), from €9,592 to €8,110
of which Plant, machinery and equipment: -€1,088
- Profit (loss) carried forward +€25,796
up €25,796 (+200%), from €12,885 to €38,681
- Other debts -€18,647
down €18,647 (-81.3%), from €22,924 to €4,277
- Tax, wage and social debts +€5,192
up €5,192 (+100%), from €5,174 to €10,366
of which Taxes: +€3,992
- Gross operating margin +€18,257
up €18,257 (+97.5%), from €18,719 to €36,975
- Taxes +€3,992
up €3,992 (+118%), from €3,374 to €7,366
- Depreciation +€953
up €953 (+66.8%), from €1,427 to €2,381
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 | €46,986 | €59,872 | +€12,886 | +27.4% |
| Fixed assets | 21/28 | €9,592 | €8,110 | -€1,482 | -15.4% |
| Tangible fixed assets | 22/27 | €9,592 | €8,110 | -€1,482 | -15.4% |
| Plant, machinery and equipment | 23 | €4,858 | €3,769 | -€1,088 | -22.4% |
| Furniture and vehicles | 24 | €4,735 | €4,341 | -€394 | -8.3% |
| Current assets | 29/58 | €37,394 | €51,762 | +€14,368 | +38.4% |
| Amounts receivable within one year | 40/41 | €4,328 | €9,667 | +€5,339 | +123% |
| Trade receivables | 40 | €4,328 | €4,667 | +€339 | +7.8% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €26,046 | €35,246 | +€9,201 | +35.3% |
| Deferred charges and accrued income | 490/1 | €7,020 | €6,849 | -€171 | -2.4% |
| Total equity and liabilities | 10/49 | €46,986 | €59,872 | +€12,886 | +27.4% |
| Equity | 10/15 | €15,885 | €41,681 | +€25,796 | +162% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,885 | €38,681 | +€25,796 | +200% |
| Amounts payable | 17/49 | €31,102 | €18,191 | -€12,910 | -41.5% |
| Amounts payable within one year | 42/48 | €31,102 | €18,191 | -€12,910 | -41.5% |
| Trade debts | 44 | €3,004 | €3,548 | +€544 | +18.1% |
| Suppliers | 440/4 | €3,004 | €3,548 | +€544 | +18.1% |
| Taxes, remuneration and social security | 45 | €5,174 | €10,366 | +€5,192 | +100% |
| Taxes | 450/3 | €5,174 | €9,166 | +€3,992 | +77.1% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €22,924 | €4,277 | -€18,647 | -81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,427 | €2,381 | +€953 | +66.8% |
| Other operating charges | 640/8 | €228 | €297 | +€69 | +30.0% |
| Gross operating margin | 9900 | €18,719 | €36,975 | +€18,257 | +97.5% |
| Operating profit (loss) | 9901 | €17,063 | €34,298 | +€17,235 | +101% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €804 | €1,135 | +€331 | +41.2% |
| Recurring financial charges | 65 | €804 | €1,135 | +€331 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €16,259 | €33,162 | +€16,904 | +104% |
| Income taxes | 67/77 | €3,374 | €7,366 | +€3,992 | +118% |
| Profit (loss) for the period | 9904 | €12,885 | €25,796 | +€12,912 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €12,885 | €25,796 | +€12,912 | +100% |
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 15 October 2026 via checked.be.