ACV TECH: what changed
Two fiscal 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 TECH
Largest movements
- Receivables within one year +€44,450
up €44,450 (+59.3%), from €74,935 to €119,385
of which Trade receivables: +€44,606
- Cash +€34,988
up €34,988 (+79.1%), from €44,234 to €79,222
mainly Trade debts (+€67,267) and Tax, wage and social debts (+€30,990)
- Stocks and contracts +€33,892
up €33,892 (+31.5%), from €107,428 to €141,320
- Trade debts +€67,267
up €67,267 (+154.4%), from €43,570 to €110,837
- Tax, wage and social debts +€30,990
up €30,990 (+153.9%), from €20,137 to €51,127
of which Taxes: +€26,540
- Profit (loss) carried forward +€18,172
up €18,172 (+18.6%), from €97,766 to €115,938
- Gross operating margin +€41,706
up €41,706 (+56.8%), from €73,428 to €115,134
- Staff costs +€40,997
up €40,997 (+189.5%), from €21,635 to €62,632
- Other operating charges -€4,536
down €4,536 (-80.1%), from €5,664 to €1,128
- Depreciation +€4,016
up €4,016 (+23.1%), from €17,347 to €21,363
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 | €269,032 | €382,281 | +€113,249 | +42.1% |
| Fixed assets | 21/28 | €40,355 | €41,639 | +€1,284 | +3.2% |
| Tangible fixed assets | 22/27 | €40,355 | €41,639 | +€1,284 | +3.2% |
| Plant, machinery and equipment | 23 | €8,963 | €8,713 | -€250 | -2.8% |
| Furniture and vehicles | 24 | €31,392 | €32,925 | +€1,534 | +4.9% |
| Current assets | 29/58 | €228,677 | €340,642 | +€111,965 | +49.0% |
| Stocks and contracts in progress | 3 | €107,428 | €141,320 | +€33,892 | +31.5% |
| Stocks | 30/36 | €107,428 | €141,320 | +€33,892 | +31.5% |
| Amounts receivable within one year | 40/41 | €74,935 | €119,385 | +€44,450 | +59.3% |
| Trade receivables | 40 | €63,990 | €108,597 | +€44,606 | +69.7% |
| Other amounts receivable | 41 | €10,945 | €10,788 | -€157 | -1.4% |
| Cash at bank and in hand | 54/58 | €44,234 | €79,222 | +€34,988 | +79.1% |
| Deferred charges and accrued income | 490/1 | €2,080 | €715 | -€1,364 | -65.6% |
| Total equity and liabilities | 10/49 | €269,032 | €382,281 | +€113,249 | +42.1% |
| Equity | 10/15 | €107,766 | €125,938 | +€18,172 | +16.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,766 | €115,938 | +€18,172 | +18.6% |
| Amounts payable | 17/49 | €161,266 | €256,342 | +€95,077 | +59.0% |
| Amounts payable within one year | 42/48 | €161,141 | €256,342 | +€95,202 | +59.1% |
| Trade debts | 44 | €43,570 | €110,837 | +€67,267 | +154.4% |
| Suppliers | 440/4 | €43,570 | €110,837 | +€67,267 | +154.4% |
| Taxes, remuneration and social security | 45 | €20,137 | €51,127 | +€30,990 | +153.9% |
| Taxes | 450/3 | €18,173 | €44,714 | +€26,540 | +146.0% |
| Remuneration and social security | 454/9 | €1,964 | €6,414 | +€4,450 | +226.6% |
| Other amounts payable | 47/48 | €97,434 | €94,379 | -€3,055 | -3.1% |
| Accrued charges and deferred income | 492/3 | €125 | - | -€125 | |
| Remuneration, social security and pensions | 62 | €21,635 | €62,632 | +€40,997 | +189.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,347 | €21,363 | +€4,016 | +23.1% |
| Other operating charges | 640/8 | €5,664 | €1,128 | -€4,536 | -80.1% |
| Gross operating margin | 9900 | €73,428 | €115,134 | +€41,706 | +56.8% |
| Operating profit (loss) | 9901 | €28,782 | €30,011 | +€1,229 | +4.3% |
| Financial income | 75/76B | €713 | - | -€713 | |
| Recurring financial income | 75 | €713 | - | -€713 | |
| Financial charges | 65/66B | €7,580 | €6,924 | -€656 | -8.7% |
| Recurring financial charges | 65 | €7,580 | €6,924 | -€656 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €21,914 | €23,087 | +€1,173 | +5.4% |
| Income taxes | 67/77 | €4,297 | €4,915 | +€617 | +14.4% |
| Profit (loss) for the period | 9904 | €17,617 | €18,172 | +€556 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,617 | €18,172 | +€556 | +3.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.