ACP FINGEST: 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.
ACP FINGEST
Largest movements
- Cash +€31,921
up €31,921 (+260%), from €12,293 to €44,214
mainly Net result for the year (+€19,617) and Other debts (+€12,008)
- Deferred charges and accrued income +€3,061
up €3,061 (+45,552%), from €7 to €3,068
- Receivables within one year +€602
up €602 (+63.9%), from €942 to €1,544
of which Trade receivables: +€678
- Other debts +€12,008
up €12,008 (+285%), from €4,215 to €16,222
- Tax, wage and social debts +€10,450
up €10,450 (+2,451%), from €426 to €10,876
of which Taxes: +€10,306
- Profit (loss) carried forward +€9,617
up €9,617 (+1,439%), from €668 to €10,286
- Trade debts +€3,148
up €3,148 (+209%), from €1,505 to €4,653
- Gross operating margin +€23,933
up €23,933 (+1,298%), from €1,844 to €25,777
- Taxes +€5,112
up €5,112 (+1,197%), from €427 to €5,538
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.
Derived cash bridge
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 | €14,315 | €49,627 | +€35,312 | +247% |
| Formation expenses | 20 | €1,073 | €801 | -€272 | -25.3% |
| Current assets | 29/58 | €13,242 | €48,826 | +€35,584 | +269% |
| Amounts receivable within one year | 40/41 | €942 | €1,544 | +€602 | +63.9% |
| Trade receivables | 40 | €866 | €1,544 | +€678 | +78.4% |
| Other amounts receivable | 41 | €77 | €0 | -€77 | -100% |
| Cash at bank and in hand | 54/58 | €12,293 | €44,214 | +€31,921 | +260% |
| Deferred charges and accrued income | 490/1 | €7 | €3,068 | +€3,061 | +45,552% |
| Total equity and liabilities | 10/49 | €14,315 | €49,627 | +€35,312 | +247% |
| Equity | 10/15 | €8,168 | €17,786 | +€9,617 | +118% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €668 | €10,286 | +€9,617 | +1,439% |
| Amounts payable | 17/49 | €6,146 | €31,841 | +€25,695 | +418% |
| Amounts payable within one year | 42/48 | €6,146 | €31,752 | +€25,606 | +417% |
| Trade debts | 44 | €1,505 | €4,653 | +€3,148 | +209% |
| Suppliers | 440/4 | €1,505 | €4,653 | +€3,148 | +209% |
| Taxes, remuneration and social security | 45 | €426 | €10,876 | +€10,450 | +2,451% |
| Taxes | 450/3 | €426 | €10,732 | +€10,306 | +2,417% |
| Remuneration and social security | 454/9 | - | €144 | +€144 | |
| Other amounts payable | 47/48 | €4,215 | €16,222 | +€12,008 | +285% |
| Accrued charges and deferred income | 492/3 | €1 | €90 | +€89 | +15,371% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €272 | €272 | = | 0.0% |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €1,844 | €25,777 | +€23,933 | +1,298% |
| Operating profit (loss) | 9901 | €1,522 | €25,505 | +€23,983 | +1,575% |
| Financial income | 75/76B | €2 | €42 | +€40 | +1,973% |
| Recurring financial income | 75 | €2 | €42 | +€40 | +1,973% |
| Financial charges | 65/66B | €140 | €391 | +€251 | +179% |
| Recurring financial charges | 65 | €140 | €391 | +€251 | +179% |
| Profit (loss) for the period before taxes | 9903 | €1,384 | €25,156 | +€23,771 | +1,717% |
| Income taxes | 67/77 | €427 | €5,538 | +€5,112 | +1,197% |
| Profit (loss) for the period | 9904 | €958 | €19,617 | +€18,660 | +1,949% |
| Profit (loss) for the period to be appropriated | 9905 | €958 | €19,617 | +€18,660 | +1,949% |
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 29 October 2026 via checked.be.