ACSHOP: 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.
ACSHOP
Largest movements
- Tangible fixed assets +€30,316
up €30,316 (+142.4%), from €21,296 to €51,613
of which Furniture and vehicles: +€36,866
- Receivables within one year -€24,474
down €24,474 (-58.8%), from €41,632 to €17,158
of which Trade receivables: -€24,474
- Stocks and contracts +€2,682
up €2,682 (+15.9%), from €16,821 to €19,502
- Trade debts +€29,904
up €29,904 (+584.6%), from €5,115 to €35,019
- Reserves -€14,423
down €14,423 (-22.0%), from €65,436 to €51,013
- Other debts -€7,313
down €7,313 (-11.6%), from €62,940 to €55,627
- Tax, wage and social debts +€2,162
up €2,162 (+57.8%), from €3,741 to €5,903
- Gross operating margin +€35,771
up €35,771 (+122.7%), from €29,158 to €64,929
- Taxes +€5,905
up €5,905 (+46.3%), from €12,753 to €18,658
- Depreciation +€4,530
up €4,530 (+46.4%), from €9,753 to €14,283
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 | €155,833 | €166,164 | +€10,331 | +6.6% |
| Fixed assets | 21/28 | €21,296 | €51,613 | +€30,316 | +142.4% |
| Tangible fixed assets | 22/27 | €21,296 | €51,613 | +€30,316 | +142.4% |
| Land and buildings | 22 | €17,741 | €13,056 | -€4,685 | -26.4% |
| Plant, machinery and equipment | 23 | €2,157 | €1,347 | -€811 | -37.6% |
| Furniture and vehicles | 24 | €343 | €37,210 | +€36,866 | +10736.0% |
| Other tangible fixed assets | 26 | €1,054 | - | -€1,054 | |
| Current assets | 29/58 | €134,537 | €114,551 | -€19,986 | -14.9% |
| Stocks and contracts in progress | 3 | €16,821 | €19,502 | +€2,682 | +15.9% |
| Stocks | 30/36 | €16,821 | €19,502 | +€2,682 | +15.9% |
| Amounts receivable within one year | 40/41 | €41,632 | €17,158 | -€24,474 | -58.8% |
| Trade receivables | 40 | €39,263 | €14,789 | -€24,474 | -62.3% |
| Other amounts receivable | 41 | €2,369 | €2,369 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69,614 | €71,104 | +€1,490 | +2.1% |
| Deferred charges and accrued income | 490/1 | €6,470 | €6,787 | +€317 | +4.9% |
| Total equity and liabilities | 10/49 | €155,833 | €166,164 | +€10,331 | +6.6% |
| Equity | 10/15 | €84,036 | €69,613 | -€14,423 | -17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,436 | €51,013 | -€14,423 | -22.0% |
| Distributable reserves | 133 | €65,436 | €51,013 | -€14,423 | -22.0% |
| Amounts payable | 17/49 | €71,797 | €96,550 | +€24,753 | +34.5% |
| Amounts payable within one year | 42/48 | €71,797 | €96,550 | +€24,753 | +34.5% |
| Trade debts | 44 | €5,115 | €35,019 | +€29,904 | +584.6% |
| Suppliers | 440/4 | €5,115 | €35,019 | +€29,904 | +584.6% |
| Taxes, remuneration and social security | 45 | €3,741 | €5,903 | +€2,162 | +57.8% |
| Taxes | 450/3 | €3,741 | €5,903 | +€2,162 | +57.8% |
| Other amounts payable | 47/48 | €62,940 | €55,627 | -€7,313 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,753 | €14,283 | +€4,530 | +46.4% |
| Other operating charges | 640/8 | €1,748 | €1,615 | -€132 | -7.6% |
| Gross operating margin | 9900 | €29,158 | €64,929 | +€35,771 | +122.7% |
| Operating profit (loss) | 9901 | €17,657 | €49,030 | +€31,374 | +177.7% |
| Financial income | 75/76B | €2 | €178 | +€175 | +7686.4% |
| Recurring financial income | 75 | €2 | €178 | +€175 | +7686.4% |
| Financial charges | 65/66B | €780 | €532 | -€248 | -31.8% |
| Recurring financial charges | 65 | €780 | €532 | -€248 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €16,879 | €48,676 | +€31,797 | +188.4% |
| Income taxes | 67/77 | €12,753 | €18,658 | +€5,905 | +46.3% |
| Profit (loss) for the period | 9904 | €4,126 | €30,017 | +€25,891 | +627.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,126 | €30,017 | +€25,891 | +627.5% |
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 9 October 2026 via checked.be.