ACOMPTAX: 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.
ACOMPTAX
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€67,053
down €67,053 (-80.4%), from €83,432 to €16,379
mainly Current investments (-€100,000) and Other debts (-€10,315)
- Tangible fixed assets -€6,333
down €6,333 (-69.0%), from €9,180 to €2,847
- Profit (loss) carried forward +€38,563
up €38,563 (+68.5%), from €56,310 to €94,873
- Other debts -€10,315
down €10,315 (-85.3%), from €12,095 to €1,780
- Accrued charges and deferred income +€2,067
up €2,067 (+533.6%), from €387 to €2,454
- Tax, wage and social debts -€1,794
down €1,794 (-6.6%), from €27,062 to €25,268
of which Remuneration and social security: -€4,243
- Trade debts -€1,748
down €1,748 (-79.0%), from €2,212 to €464
- Turnover +€109,397
new in 2025: €109,397
- Purchases and services +€52,542
new in 2025: €52,542
- Gross operating margin +€9,647
up €9,647 (+19.6%), from €49,330 to €58,977
- Other operating charges +€2,854
up €2,854 (+679.5%), from €420 to €3,274
- Taxes +€1,338
up €1,338 (+13.6%), from €9,839 to €11,177
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 | €101,066 | €127,839 | +€26,773 | +26.5% |
| Fixed assets | 21/28 | €9,180 | €2,847 | -€6,333 | -69.0% |
| Tangible fixed assets | 22/27 | €9,180 | €2,847 | -€6,333 | -69.0% |
| Furniture and vehicles | 24 | €9,180 | €2,847 | -€6,333 | -69.0% |
| Current assets | 29/58 | €91,886 | €124,992 | +€33,106 | +36.0% |
| Amounts receivable within one year | 40/41 | €6,974 | €7,581 | +€607 | +8.7% |
| Trade receivables | 40 | €6,974 | €7,581 | +€607 | +8.7% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €83,432 | €16,379 | -€67,053 | -80.4% |
| Deferred charges and accrued income | 490/1 | €1,480 | €1,032 | -€448 | -30.3% |
| Total equity and liabilities | 10/49 | €101,066 | €127,839 | +€26,773 | +26.5% |
| Equity | 10/15 | €59,310 | €97,873 | +€38,563 | +65.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,310 | €94,873 | +€38,563 | +68.5% |
| Amounts payable | 17/49 | €41,756 | €29,966 | -€11,790 | -28.2% |
| Amounts payable within one year | 42/48 | €41,369 | €27,512 | -€13,857 | -33.5% |
| Trade debts | 44 | €2,212 | €464 | -€1,748 | -79.0% |
| Suppliers | 440/4 | €2,212 | €464 | -€1,748 | -79.0% |
| Taxes, remuneration and social security | 45 | €27,062 | €25,268 | -€1,794 | -6.6% |
| Taxes | 450/3 | €22,638 | €25,087 | +€2,449 | +10.8% |
| Remuneration and social security | 454/9 | €4,424 | €181 | -€4,243 | -95.9% |
| Other amounts payable | 47/48 | €12,095 | €1,780 | -€10,315 | -85.3% |
| Accrued charges and deferred income | 492/3 | €387 | €2,454 | +€2,067 | +533.6% |
| Turnover | 70 | - | €109,397 | +€109,397 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €52,542 | +€52,542 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,333 | €6,333 | -€0 | 0.0% |
| Other operating charges | 640/8 | €420 | €3,274 | +€2,854 | +679.5% |
| Gross operating margin | 9900 | €49,330 | €58,977 | +€9,647 | +19.6% |
| Operating profit (loss) | 9901 | €42,577 | €49,370 | +€6,793 | +16.0% |
| Financial income | 75/76B | - | €440 | +€440 | |
| Recurring financial income | 75 | - | €440 | +€440 | |
| Financial charges | 65/66B | €33 | €70 | +€37 | +110.6% |
| Recurring financial charges | 65 | €33 | €70 | +€37 | +110.6% |
| Profit (loss) for the period before taxes | 9903 | €42,544 | €49,740 | +€7,196 | +16.9% |
| Income taxes | 67/77 | €9,839 | €11,177 | +€1,338 | +13.6% |
| Profit (loss) for the period | 9904 | €32,705 | €38,563 | +€5,858 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,705 | €38,563 | +€5,858 | +17.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.