ACouvert: what changed
ACouvert
Largest movements
- Receivables within one year -€4,273
down €4,273 (-41.0%), from €10,432 to €6,159
of which Other amounts receivable: -€2,357
- Current investments +€1,599
new in 2025: €1,599
- Stocks and contracts +€1,350
up €1,350 (+19.8%), from €6,818 to €8,168
- Deferred charges and accrued income -€998
down €998 (-46.8%), from €2,133 to €1,135
- Short-term financial debts -€6,516
no longer reported in 2025 (was €6,516)
- Profit (loss) carried forward +€4,124
up €4,124, from -€2,326 to €1,798
- Trade debts +€276
up €276 (+11.5%), from €2,402 to €2,678
- Gross operating margin +€20,434
up €20,434 (+177%), from €11,516 to €31,950
- Staff costs +€2,121
up €2,121 (+9.4%), from €22,564 to €24,685
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,792 | €19,666 | -€2,126 | -9.8% |
| Fixed assets | 21/28 | €2,409 | €2,605 | +€196 | +8.1% |
| Tangible fixed assets | 22/27 | €2,409 | €2,605 | +€196 | +8.1% |
| Plant, machinery and equipment | 23 | €2,409 | €427 | -€1,982 | -82.3% |
| Furniture and vehicles | 24 | - | €2,178 | +€2,178 | |
| Current assets | 29/58 | €19,383 | €17,061 | -€2,322 | -12.0% |
| Stocks and contracts in progress | 3 | €6,818 | €8,168 | +€1,350 | +19.8% |
| Stocks | 30/36 | €6,818 | €8,168 | +€1,350 | +19.8% |
| Amounts receivable within one year | 40/41 | €10,432 | €6,159 | -€4,273 | -41.0% |
| Trade receivables | 40 | €7,339 | €5,423 | -€1,916 | -26.1% |
| Other amounts receivable | 41 | €3,093 | €736 | -€2,357 | -76.2% |
| Current investments | 50/53 | - | €1,599 | +€1,599 | |
| Deferred charges and accrued income | 490/1 | €2,133 | €1,135 | -€998 | -46.8% |
| Total equity and liabilities | 10/49 | €21,792 | €19,666 | -€2,126 | -9.8% |
| Equity | 10/15 | €12,674 | €16,798 | +€4,124 | +32.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,326 | €1,798 | +€4,124 | |
| Amounts payable | 17/49 | €9,118 | €2,868 | -€6,250 | -68.5% |
| Amounts payable within one year | 42/48 | €9,118 | €2,868 | -€6,250 | -68.5% |
| Financial debts | 43 | €6,516 | - | -€6,516 | |
| Credit institutions | 430/8 | €6,516 | - | -€6,516 | |
| Trade debts | 44 | €2,402 | €2,678 | +€276 | +11.5% |
| Suppliers | 440/4 | €2,402 | €2,678 | +€276 | +11.5% |
| Other amounts payable | 47/48 | €200 | €190 | -€10 | -5.0% |
| Remuneration, social security and pensions | 62 | €22,564 | €24,685 | +€2,121 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,410 | €2,435 | +€25 | +1.0% |
| Other operating charges | 640/8 | €450 | €465 | +€15 | +3.3% |
| Gross operating margin | 9900 | €11,516 | €31,950 | +€20,434 | +177% |
| Operating profit (loss) | 9901 | -€13,908 | €4,365 | +€18,273 | |
| Financial income | 75/76B | - | €82 | +€82 | |
| Recurring financial income | 75 | - | €82 | +€82 | |
| Financial charges | 65/66B | €455 | €323 | -€132 | -29.0% |
| Recurring financial charges | 65 | €455 | €323 | -€132 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,363 | €4,124 | +€18,487 | |
| Profit (loss) for the period | 9904 | -€14,363 | €4,124 | +€18,487 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,363 | €4,124 | +€18,487 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.