ACOMPANY: 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.
ACOMPANY
Largest movements
- Tangible fixed assets +€29,812
new in 2025: €29,812
of which Furniture and vehicles: +€25,686
- Receivables within one year +€27,311
up €27,311 (+23.1%), from €117,998 to €145,309
of which Trade receivables: +€27,149
- Cash +€16,864
up €16,864 (+32.7%), from €51,499 to €68,363
mainly Trade debts (+€45,465) and Net result for the year (+€28,005)
- Intangible fixed assets +€4,342
up €4,342 (+868.3%), from €500 to €4,842
- Trade debts +€45,465
up €45,465 (+89.9%), from €50,549 to €96,014
- Reserves +€28,005
up €28,005 (+23.7%), from €118,386 to €146,391
- Tax, wage and social debts +€3,648
new in 2025: €3,648
- Gross operating margin +€13,107
up €13,107 (+52.1%), from €25,135 to €38,241
- Taxes +€2,380
up €2,380 (+38.0%), from €6,268 to €8,648
- Financial income -€960
down €960 (-99.9%), from €961 to €1
- Depreciation +€503
up €503 (+100.6%), from €500 to €1,003
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 | €169,997 | €248,325 | +€78,328 | +46.1% |
| Fixed assets | 21/28 | €500 | €34,654 | +€34,154 | +6830.7% |
| Intangible fixed assets | 21 | €500 | €4,842 | +€4,342 | +868.3% |
| Tangible fixed assets | 22/27 | - | €29,812 | +€29,812 | |
| Plant, machinery and equipment | 23 | - | €4,126 | +€4,126 | |
| Furniture and vehicles | 24 | - | €25,686 | +€25,686 | |
| Current assets | 29/58 | €169,497 | €213,671 | +€44,174 | +26.1% |
| Amounts receivable within one year | 40/41 | €117,998 | €145,309 | +€27,311 | +23.1% |
| Trade receivables | 40 | €106,188 | €133,337 | +€27,149 | +25.6% |
| Other amounts receivable | 41 | €11,810 | €11,972 | +€162 | +1.4% |
| Cash at bank and in hand | 54/58 | €51,499 | €68,363 | +€16,864 | +32.7% |
| Total equity and liabilities | 10/49 | €169,997 | €248,325 | +€78,328 | +46.1% |
| Equity | 10/15 | €119,386 | €147,391 | +€28,005 | +23.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €118,386 | €146,391 | +€28,005 | +23.7% |
| Distributable reserves | 133 | €118,386 | €146,391 | +€28,005 | +23.7% |
| Amounts payable | 17/49 | €50,611 | €100,934 | +€50,323 | +99.4% |
| Amounts payable within one year | 42/48 | €50,611 | €100,934 | +€50,323 | +99.4% |
| Trade debts | 44 | €50,549 | €96,014 | +€45,465 | +89.9% |
| Suppliers | 440/4 | €50,549 | €96,014 | +€45,465 | +89.9% |
| Advances received on contracts in progress | 46 | - | €1,210 | +€1,210 | |
| Taxes, remuneration and social security | 45 | - | €3,648 | +€3,648 | |
| Taxes | 450/3 | - | €3,648 | +€3,648 | |
| Other amounts payable | 47/48 | €62 | €62 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €1,003 | +€503 | +100.6% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €25,135 | €38,241 | +€13,107 | +52.1% |
| Operating profit (loss) | 9901 | €24,185 | €36,776 | +€12,591 | +52.1% |
| Financial income | 75/76B | €961 | €1 | -€960 | -99.9% |
| Recurring financial income | 75 | €961 | €1 | -€960 | -99.9% |
| Financial charges | 65/66B | €126 | €125 | -€1 | -0.9% |
| Recurring financial charges | 65 | €126 | €125 | -€1 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €25,021 | €36,653 | +€11,632 | +46.5% |
| Income taxes | 67/77 | €6,268 | €8,648 | +€2,380 | +38.0% |
| Profit (loss) for the period | 9904 | €18,753 | €28,005 | +€9,252 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,753 | €28,005 | +€9,252 | +49.3% |
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 12 October 2026 via checked.be.