ACV AUDITION: 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.
ACV AUDITION
Largest movements
- Cash -€12,621
down €12,621 (-65.1%), from €19,375 to €6,755
mainly Receivables within one year (-€12,287) and Net result for the year (-€9,608)
- Receivables within one year +€12,287
up €12,287 (+261%), from €4,700 to €16,987
of which Trade receivables: +€13,354
- Deferred charges and accrued income +€5,536
new in 2025: €5,536
- Tangible fixed assets -€617
down €617 (-20.3%), from €3,038 to €2,421
of which Furniture and vehicles: -€323
- Trade debts +€13,473
up €13,473 (+122%), from €11,061 to €24,534
- Profit (loss) carried forward -€9,608
down €9,608, from €5,043 to -€4,565
- Short-term financial debts +€522
new in 2025: €522
- Tax, wage and social debts +€348
up €348 (+22.3%), from €1,563 to €1,912
- Gross operating margin -€8,574
down €8,574, from €1,685 to -€6,889
- Taxes -€903
down €903, from €883 to -€20
- Financial charges +€693
up €693 (+72.8%), from €952 to €1,645
- Financial income -€274
down €274 (-100.0%), from €274 to €0
- Other operating charges +€89
up €89 (+23.0%), from €387 to €477
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 | €27,129 | €31,713 | +€4,585 | +16.9% |
| Fixed assets | 21/28 | €3,053 | €2,436 | -€617 | -20.2% |
| Tangible fixed assets | 22/27 | €3,038 | €2,421 | -€617 | -20.3% |
| Plant, machinery and equipment | 23 | €2,607 | €2,313 | -€294 | -11.3% |
| Furniture and vehicles | 24 | €431 | €107 | -€323 | -75.1% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €24,076 | €29,278 | +€5,202 | +21.6% |
| Amounts receivable within one year | 40/41 | €4,700 | €16,987 | +€12,287 | +261% |
| Trade receivables | 40 | €3,480 | €16,835 | +€13,354 | +384% |
| Other amounts receivable | 41 | €1,220 | €153 | -€1,067 | -87.5% |
| Cash at bank and in hand | 54/58 | €19,375 | €6,755 | -€12,621 | -65.1% |
| Deferred charges and accrued income | 490/1 | - | €5,536 | +€5,536 | |
| Total equity and liabilities | 10/49 | €27,129 | €31,713 | +€4,585 | +16.9% |
| Equity | 10/15 | €13,683 | €4,075 | -€9,608 | -70.2% |
| Contributions | 10/11 | €8,640 | €8,640 | = | 0.0% |
| Contributions outside capital | 11 | €8,640 | €8,640 | = | 0.0% |
| Other | 1109/19 | €8,640 | €8,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,043 | -€4,565 | -€9,608 | |
| Amounts payable | 17/49 | €13,446 | €27,638 | +€14,192 | +106% |
| Amounts payable within one year | 42/48 | €13,446 | €27,638 | +€14,192 | +106% |
| Financial debts | 43 | - | €522 | +€522 | |
| Credit institutions | 430/8 | - | €522 | +€522 | |
| Trade debts | 44 | €11,061 | €24,534 | +€13,473 | +122% |
| Suppliers | 440/4 | €11,061 | €24,534 | +€13,473 | +122% |
| Taxes, remuneration and social security | 45 | €1,563 | €1,912 | +€348 | +22.3% |
| Taxes | 450/3 | €1,563 | €1,912 | +€348 | +22.3% |
| Other amounts payable | 47/48 | €821 | €671 | -€150 | -18.3% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €617 | €617 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €477 | +€89 | +23.0% |
| Gross operating margin | 9900 | €1,685 | -€6,889 | -€8,574 | |
| Operating profit (loss) | 9901 | €680 | -€7,983 | -€8,663 | |
| Financial income | 75/76B | €274 | €0 | -€274 | -100.0% |
| Recurring financial income | 75 | €274 | €0 | -€274 | -100.0% |
| Financial charges | 65/66B | €952 | €1,645 | +€693 | +72.8% |
| Recurring financial charges | 65 | €952 | €1,645 | +€693 | +72.8% |
| Profit (loss) for the period before taxes | 9903 | €2 | -€9,628 | -€9,630 | |
| Income taxes | 67/77 | €883 | -€20 | -€903 | |
| Profit (loss) for the period | 9904 | -€880 | -€9,608 | -€8,728 | -991% |
| Profit (loss) for the period to be appropriated | 9905 | -€880 | -€9,608 | -€8,728 | -991% |
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 17 October 2026 via checked.be.