ACR CONSTRUCT: 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.
ACR CONSTRUCT
Largest movements
- Receivables within one year -€34,131
down €34,131 (-38.1%), from €89,557 to €55,426
of which Other amounts receivable: -€46,290
- Cash -€12,290
down €12,290 (-78.5%), from €15,655 to €3,365
mainly Net result for the year (-€101,237) and Tax, wage and social debts (-€6,465)
- Profit (loss) carried forward -€101,237
down €101,237, from €68,440 to -€32,797
- Debts after one year +€45,857
new in 2025: €45,857
- Current portion of long-term debt +€11,897
up €11,897 (+505.5%), from €2,354 to €14,251
- Tax, wage and social debts -€6,465
down €6,465 (-42.9%), from €15,058 to €8,593
of which Remuneration and social security: -€6,000
- Other debts +€2,101
new in 2025: €2,101
- Gross operating margin -€110,344
down €110,344, from €33,273 to -€77,072
- Other operating charges +€4,980
up €4,980 (+142.8%), from €3,488 to €8,468
- Financial charges +€2,539
up €2,539 (+51.8%), from €4,899 to €7,438
- Depreciation -€1,989
down €1,989 (-89.9%), from €2,213 to €224
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 | €105,436 | €58,791 | -€46,645 | -44.2% |
| Fixed assets | 21/28 | €224 | €0 | -€224 | -100.0% |
| Tangible fixed assets | 22/27 | €224 | €0 | -€224 | -100.0% |
| Furniture and vehicles | 24 | €224 | €0 | -€224 | -100.0% |
| Current assets | 29/58 | €105,212 | €58,791 | -€46,421 | -44.1% |
| Amounts receivable within one year | 40/41 | €89,557 | €55,426 | -€34,131 | -38.1% |
| Trade receivables | 40 | €32,483 | €44,642 | +€12,159 | +37.4% |
| Other amounts receivable | 41 | €57,074 | €10,784 | -€46,290 | -81.1% |
| Cash at bank and in hand | 54/58 | €15,655 | €3,365 | -€12,290 | -78.5% |
| Total equity and liabilities | 10/49 | €105,436 | €58,791 | -€46,645 | -44.2% |
| Equity | 10/15 | €76,500 | -€24,737 | -€101,237 | |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €1,860 | €0 | -€1,860 | -100.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Profit (loss) carried forward | 14 | €68,440 | -€32,797 | -€101,237 | |
| Amounts payable | 17/49 | €28,936 | €83,528 | +€54,592 | +188.7% |
| Amounts payable after more than one year | 17 | - | €45,857 | +€45,857 | |
| Financial debts | 170/4 | - | €45,857 | +€45,857 | |
| Amounts payable within one year | 42/48 | €28,936 | €37,671 | +€8,735 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €2,354 | €14,251 | +€11,897 | +505.5% |
| Trade debts | 44 | €11,525 | €12,727 | +€1,202 | +10.4% |
| Suppliers | 440/4 | €11,525 | €12,727 | +€1,202 | +10.4% |
| Taxes, remuneration and social security | 45 | €15,058 | €8,593 | -€6,465 | -42.9% |
| Taxes | 450/3 | €9,058 | €8,593 | -€465 | -5.1% |
| Remuneration and social security | 454/9 | €6,000 | €0 | -€6,000 | -100.0% |
| Other amounts payable | 47/48 | - | €2,101 | +€2,101 | |
| Remuneration, social security and pensions | 62 | €38 | €391 | +€353 | +917.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,213 | €224 | -€1,989 | -89.9% |
| Other operating charges | 640/8 | €3,488 | €8,468 | +€4,980 | +142.8% |
| Gross operating margin | 9900 | €33,273 | -€77,072 | -€110,344 | |
| Operating profit (loss) | 9901 | €27,533 | -€86,155 | -€113,688 | |
| Financial income | 75/76B | €87 | €158 | +€70 | +80.2% |
| Recurring financial income | 75 | €87 | €158 | +€70 | +80.2% |
| Financial charges | 65/66B | €4,899 | €7,438 | +€2,539 | +51.8% |
| Recurring financial charges | 65 | €4,899 | €7,438 | +€2,539 | +51.8% |
| Profit (loss) for the period before taxes | 9903 | €22,722 | -€93,435 | -€116,157 | |
| Income taxes | 67/77 | €7,224 | €7,802 | +€578 | +8.0% |
| Profit (loss) for the period | 9904 | €15,498 | -€101,237 | -€116,735 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,498 | -€101,237 | -€116,735 |
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 10 October 2026 via checked.be.