ACON: 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.
ACON
Largest movements
- Receivables within one year +€94,999
up €94,999 (+241.4%), from €39,347 to €134,346
of which Trade receivables: +€85,946
- Cash -€28,162
down €28,162 (-26.1%), from €107,761 to €79,599
mainly Receivables within one year (-€94,999) and Contributions, distributions and other (-€12,000)
- Profit (loss) carried forward +€59,075
up €59,075 (+154.9%), from €38,129 to €97,203
- Other debts +€11,358
up €11,358 (+18.9%), from €60,000 to €71,358
- Trade debts -€9,108
down €9,108 (-53.4%), from €17,051 to €7,942
- Tax, wage and social debts +€6,168
up €6,168 (+55.7%), from €11,082 to €17,250
- Gross operating margin -€20,394
down €20,394 (-18.6%), from €109,689 to €89,295
- Taxes +€7,723
up €7,723 (+80.5%), from €9,600 to €17,323
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 | €147,108 | €214,600 | +€67,492 | +45.9% |
| Current assets | 29/58 | €147,108 | €214,600 | +€67,492 | +45.9% |
| Amounts receivable within one year | 40/41 | €39,347 | €134,346 | +€94,999 | +241.4% |
| Trade receivables | 40 | €38,236 | €124,182 | +€85,946 | +224.8% |
| Other amounts receivable | 41 | €1,111 | €10,164 | +€9,053 | +814.7% |
| Cash at bank and in hand | 54/58 | €107,761 | €79,599 | -€28,162 | -26.1% |
| Deferred charges and accrued income | 490/1 | - | €655 | +€655 | |
| Total equity and liabilities | 10/49 | €147,108 | €214,600 | +€67,492 | +45.9% |
| Equity | 10/15 | €40,629 | €99,703 | +€59,075 | +145.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,129 | €97,203 | +€59,075 | +154.9% |
| Amounts payable | 17/49 | €106,479 | €114,896 | +€8,417 | +7.9% |
| Amounts payable within one year | 42/48 | €106,479 | €114,896 | +€8,417 | +7.9% |
| Trade debts | 44 | €17,051 | €7,942 | -€9,108 | -53.4% |
| Suppliers | 440/4 | €17,051 | €7,942 | -€9,108 | -53.4% |
| Advances received on contracts in progress | 46 | €18,346 | €18,346 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,082 | €17,250 | +€6,168 | +55.7% |
| Taxes | 450/3 | €11,082 | €17,250 | +€6,168 | +55.7% |
| Other amounts payable | 47/48 | €60,000 | €71,358 | +€11,358 | +18.9% |
| Other operating charges | 640/8 | €1,191 | €1,256 | +€66 | +5.5% |
| Gross operating margin | 9900 | €109,689 | €89,295 | -€20,394 | -18.6% |
| Operating profit (loss) | 9901 | €108,498 | €88,039 | -€20,460 | -18.9% |
| Financial income | 75/76B | €25 | €682 | +€657 | +2665.3% |
| Recurring financial income | 75 | €25 | €682 | +€657 | +2665.3% |
| Financial charges | 65/66B | €794 | €322 | -€472 | -59.5% |
| Recurring financial charges | 65 | €794 | €322 | -€472 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €107,729 | €88,398 | -€19,330 | -17.9% |
| Income taxes | 67/77 | €9,600 | €17,323 | +€7,723 | +80.5% |
| Profit (loss) for the period | 9904 | €98,129 | €71,075 | -€27,054 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €98,129 | €71,075 | -€27,054 | -27.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.