ACOMPANA: 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.
ACOMPANA
Largest movements
- Cash +€16,663
up €16,663 (+27.3%), from €61,040 to €77,702
mainly Net result for the year (+€51,654) and Receivables after one year (+€6,500)
- Receivables after one year -€6,500
no longer reported in 2025 (was €6,500)
- Deferred charges and accrued income -€2,071
down €2,071 (-34.2%), from €6,048 to €3,977
- Receivables within one year -€1,962
down €1,962 (-10.0%), from €19,524 to €17,563
of which Other amounts receivable: -€7,200
- Reserves +€9,154
up €9,154 (+48.7%), from €18,781 to €27,935
- Tax, wage and social debts -€3,224
down €3,224 (-23.1%), from €13,944 to €10,721
of which Taxes: -€1,624
- Gross operating margin +€25,008
up €25,008 (+50.4%), from €49,622 to €74,630
- Taxes +€4,893
up €4,893 (+42.1%), from €11,633 to €16,526
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 | €106,482 | €111,951 | +€5,469 | +5.1% |
| Fixed assets | 21/28 | €13,371 | €12,709 | -€662 | -4.9% |
| Tangible fixed assets | 22/27 | €13,371 | €12,709 | -€662 | -4.9% |
| Plant, machinery and equipment | 23 | - | €1,070 | +€1,070 | |
| Furniture and vehicles | 24 | €4,081 | €4,090 | +€9 | +0.2% |
| Other tangible fixed assets | 26 | €9,290 | €7,549 | -€1,741 | -18.7% |
| Current assets | 29/58 | €93,111 | €99,242 | +€6,130 | +6.6% |
| Amounts receivable after more than one year | 29 | €6,500 | - | -€6,500 | |
| Other amounts receivable | 291 | €6,500 | - | -€6,500 | |
| Amounts receivable within one year | 40/41 | €19,524 | €17,563 | -€1,962 | -10.0% |
| Trade receivables | 40 | €12,324 | €17,563 | +€5,239 | +42.5% |
| Other amounts receivable | 41 | €7,200 | - | -€7,200 | |
| Cash at bank and in hand | 54/58 | €61,040 | €77,702 | +€16,663 | +27.3% |
| Deferred charges and accrued income | 490/1 | €6,048 | €3,977 | -€2,071 | -34.2% |
| Total equity and liabilities | 10/49 | €106,482 | €111,951 | +€5,469 | +5.1% |
| Equity | 10/15 | €37,381 | €46,535 | +€9,154 | +24.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,781 | €27,935 | +€9,154 | +48.7% |
| Distributable reserves | 133 | €18,781 | €27,935 | +€9,154 | +48.7% |
| Amounts payable | 17/49 | €69,102 | €65,416 | -€3,685 | -5.3% |
| Amounts payable within one year | 42/48 | €69,102 | €65,416 | -€3,685 | -5.3% |
| Financial debts | 43 | €10,000 | €10,000 | = | 0.0% |
| Credit institutions | 430/8 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €2,670 | €1,632 | -€1,038 | -38.9% |
| Suppliers | 440/4 | €2,670 | €1,632 | -€1,038 | -38.9% |
| Taxes, remuneration and social security | 45 | €13,944 | €10,721 | -€3,224 | -23.1% |
| Taxes | 450/3 | €12,344 | €10,721 | -€1,624 | -13.2% |
| Remuneration and social security | 454/9 | €1,600 | - | -€1,600 | |
| Other amounts payable | 47/48 | €42,488 | €43,064 | +€577 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,248 | €4,793 | +€545 | +12.8% |
| Other operating charges | 640/8 | €724 | €1,173 | +€449 | +62.1% |
| Gross operating margin | 9900 | €49,622 | €74,630 | +€25,008 | +50.4% |
| Operating profit (loss) | 9901 | €44,650 | €68,664 | +€24,014 | +53.8% |
| Financial income | 75/76B | €234 | €153 | -€81 | -34.7% |
| Recurring financial income | 75 | €234 | €153 | -€81 | -34.7% |
| Financial charges | 65/66B | €509 | €637 | +€128 | +25.1% |
| Recurring financial charges | 65 | €509 | €637 | +€128 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €44,375 | €68,180 | +€23,805 | +53.6% |
| Income taxes | 67/77 | €11,633 | €16,526 | +€4,893 | +42.1% |
| Profit (loss) for the period | 9904 | €32,742 | €51,654 | +€18,912 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,742 | €51,654 | +€18,912 | +57.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.