ACOMPTA: 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.
ACOMPTA
Largest movements
- Cash -€8,721
down €8,721 (-87.8%), from €9,929 to €1,208
mainly Other debts (-€61,520) and Current portion of long-term debt (-€39,020)
- Other debts -€61,520
down €61,520 (-50.0%), from €123,020 to €61,500
- Profit (loss) carried forward +€43,726
up €43,726 (+10.0%), from €436,076 to €479,803
- Reserves +€42,100
up €42,100 (+29.2%), from €144,260 to €186,360
of which Tax-exempt reserves: +€42,100
- Current portion of long-term debt -€39,020
no longer reported in 2025 (was €39,020)
- Gross operating margin -€48,241
down €48,241 (-27.2%), from €177,502 to €129,261
- Staff costs -€26,595
down €26,595 (-73.9%), from €35,971 to €9,377
- Taxes +€9,830
up €9,830 (+54.4%), from €18,055 to €27,885
- Financial charges -€2,602
down €2,602 (-88.4%), from €2,945 to €342
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 | €827,810 | €811,847 | -€15,963 | -1.9% |
| Fixed assets | 21/28 | €632,000 | €632,000 | = | 0.0% |
| Financial fixed assets | 28 | €632,000 | €632,000 | = | 0.0% |
| Current assets | 29/58 | €195,810 | €179,847 | -€15,963 | -8.2% |
| Amounts receivable after more than one year | 29 | €61,254 | €56,315 | -€4,939 | -8.1% |
| Other amounts receivable | 291 | €61,254 | €56,315 | -€4,939 | -8.1% |
| Amounts receivable within one year | 40/41 | €124,151 | €121,680 | -€2,470 | -2.0% |
| Trade receivables | 40 | €117,336 | €116,651 | -€685 | -0.6% |
| Other amounts receivable | 41 | €6,815 | €5,030 | -€1,785 | -26.2% |
| Cash at bank and in hand | 54/58 | €9,929 | €1,208 | -€8,721 | -87.8% |
| Deferred charges and accrued income | 490/1 | €477 | €644 | +€167 | +35.0% |
| Total equity and liabilities | 10/49 | €827,810 | €811,847 | -€15,963 | -1.9% |
| Equity | 10/15 | €598,936 | €684,763 | +€85,826 | +14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €144,260 | €186,360 | +€42,100 | +29.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €42,100 | +€42,100 | |
| Distributable reserves | 133 | €142,400 | €142,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €436,076 | €479,803 | +€43,726 | +10.0% |
| Amounts payable | 17/49 | €228,874 | €127,084 | -€101,790 | -44.5% |
| Amounts payable within one year | 42/48 | €228,874 | €127,084 | -€101,790 | -44.5% |
| Current portion of amounts payable after more than one year | 42 | €39,020 | - | -€39,020 | |
| Trade debts | 44 | €60,761 | €63,541 | +€2,780 | +4.6% |
| Suppliers | 440/4 | €60,761 | €63,541 | +€2,780 | +4.6% |
| Taxes, remuneration and social security | 45 | €6,073 | €2,043 | -€4,030 | -66.4% |
| Taxes | 450/3 | €1,903 | €612 | -€1,291 | -67.8% |
| Remuneration and social security | 454/9 | €4,170 | €1,431 | -€2,739 | -65.7% |
| Other amounts payable | 47/48 | €123,020 | €61,500 | -€61,520 | -50.0% |
| Remuneration, social security and pensions | 62 | €35,971 | €9,377 | -€26,595 | -73.9% |
| Other operating charges | 640/8 | €1,400 | €1,245 | -€156 | -11.1% |
| Gross operating margin | 9900 | €177,502 | €129,261 | -€48,241 | -27.2% |
| Operating profit (loss) | 9901 | €140,130 | €118,640 | -€21,490 | -15.3% |
| Financial income | 75/76B | €982 | €913 | -€69 | -7.0% |
| Recurring financial income | 75 | €982 | €913 | -€69 | -7.0% |
| Financial charges | 65/66B | €2,945 | €342 | -€2,602 | -88.4% |
| Recurring financial charges | 65 | €2,945 | €342 | -€2,602 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | €138,167 | €119,211 | -€18,957 | -13.7% |
| Income taxes | 67/77 | €18,055 | €27,885 | +€9,830 | +54.4% |
| Profit (loss) for the period | 9904 | €120,113 | €91,326 | -€28,786 | -24.0% |
| Transfer to tax-exempt reserves | 689 | - | €42,100 | +€42,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €120,113 | €49,226 | -€70,886 | -59.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.