ACR ECO CONCEPT: 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 ECO CONCEPT
Largest movements
- Tangible fixed assets +€16,819
up €16,819 (+97.0%), from €17,340 to €34,159
of which Furniture and vehicles: +€20,793
- Cash +€6,111
up €6,111 (+34.6%), from €17,648 to €23,758
mainly Trade debts (+€32,110) and Debts after one year (+€19,373)
- Receivables within one year +€1,586
up €1,586 (+19.8%), from €8,024 to €9,609
of which Other amounts receivable: +€1,811
- Deferred charges and accrued income -€1,491
no longer reported in 2025 (was €1,491)
- Profit (loss) carried forward -€43,794
down €43,794, from €11,843 to -€31,952
- Trade debts +€32,110
up €32,110 (+169%), from €18,999 to €51,109
- Debts after one year +€19,373
new in 2025: €19,373
- Tax, wage and social debts +€6,736
up €6,736 (+74.8%), from €9,007 to €15,743
of which Taxes: +€6,335
- Current portion of long-term debt +€5,069
new in 2025: €5,069
- Staff costs +€65,834
up €65,834 (+71.6%), from €91,991 to €157,825
- Gross operating margin +€28,037
up €28,037 (+28.3%), from €98,959 to €126,995
- Depreciation +€4,441
up €4,441 (+105%), from €4,245 to €8,686
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 | €48,252 | €71,277 | +€23,024 | +47.7% |
| Fixed assets | 21/28 | €21,090 | €37,909 | +€16,819 | +79.7% |
| Tangible fixed assets | 22/27 | €17,340 | €34,159 | +€16,819 | +97.0% |
| Plant, machinery and equipment | 23 | €10,855 | €6,881 | -€3,974 | -36.6% |
| Furniture and vehicles | 24 | €6,485 | €27,279 | +€20,793 | +321% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €27,162 | €33,368 | +€6,205 | +22.8% |
| Amounts receivable within one year | 40/41 | €8,024 | €9,609 | +€1,586 | +19.8% |
| Trade receivables | 40 | €7,396 | €7,170 | -€226 | -3.1% |
| Other amounts receivable | 41 | €628 | €2,439 | +€1,811 | +288% |
| Cash at bank and in hand | 54/58 | €17,648 | €23,758 | +€6,111 | +34.6% |
| Deferred charges and accrued income | 490/1 | €1,491 | - | -€1,491 | |
| Total equity and liabilities | 10/49 | €48,252 | €71,277 | +€23,024 | +47.7% |
| Equity | 10/15 | €16,843 | -€26,952 | -€43,794 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,843 | -€31,952 | -€43,794 | |
| Amounts payable | 17/49 | €31,410 | €98,228 | +€66,819 | +213% |
| Amounts payable after more than one year | 17 | - | €19,373 | +€19,373 | |
| Financial debts | 170/4 | - | €19,373 | +€19,373 | |
| Amounts payable within one year | 42/48 | €31,410 | €78,855 | +€47,446 | +151% |
| Current portion of amounts payable after more than one year | 42 | - | €5,069 | +€5,069 | |
| Trade debts | 44 | €18,999 | €51,109 | +€32,110 | +169% |
| Suppliers | 440/4 | €18,999 | €51,109 | +€32,110 | +169% |
| Taxes, remuneration and social security | 45 | €9,007 | €15,743 | +€6,736 | +74.8% |
| Taxes | 450/3 | €3,785 | €10,120 | +€6,335 | +167% |
| Remuneration and social security | 454/9 | €5,222 | €5,622 | +€400 | +7.7% |
| Other amounts payable | 47/48 | €3,404 | €6,935 | +€3,531 | +104% |
| Remuneration, social security and pensions | 62 | €91,991 | €157,825 | +€65,834 | +71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,245 | €8,686 | +€4,441 | +105% |
| Other operating charges | 640/8 | €1,887 | €1,122 | -€765 | -40.6% |
| Non-recurring operating charges | 66A | - | €2,028 | +€2,028 | |
| Gross operating margin | 9900 | €98,959 | €126,995 | +€28,037 | +28.3% |
| Operating profit (loss) | 9901 | €836 | -€42,666 | -€43,502 | |
| Financial income | 75/76B | €133 | €327 | +€195 | +147% |
| Recurring financial income | 75 | €133 | €327 | +€195 | +147% |
| Financial charges | 65/66B | €371 | €1,455 | +€1,084 | +293% |
| Recurring financial charges | 65 | €371 | €1,455 | +€1,084 | +293% |
| Profit (loss) for the period before taxes | 9903 | €598 | -€43,794 | -€44,391 | |
| Income taxes | 67/77 | €125 | €1 | -€124 | -99.4% |
| Profit (loss) for the period | 9904 | €473 | -€43,794 | -€44,267 | |
| Profit (loss) for the period to be appropriated | 9905 | €473 | -€43,794 | -€44,267 |
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 28 October 2026 via checked.be.