ACY Limited: 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.
ACY Limited
Largest movements
- Cash -€3,207
down €3,207 (-10.8%), from €29,568 to €26,361
mainly Other debts (-€23,000) and Tax, wage and social debts (-€1,918)
- Other debts -€23,000
no longer reported in 2025 (was €23,000)
- Profit (loss) carried forward +€21,711
up €21,711 (+105.5%), from €20,573 to €42,284
- Tax, wage and social debts -€1,918
down €1,918 (-16.7%), from €11,507 to €9,589
- Gross operating margin -€7,396
down €7,396 (-16.7%), from €44,354 to €36,958
- Other operating charges -€6,270
down €6,270 (-46.2%), from €13,568 to €7,298
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 | €59,497 | €56,290 | -€3,207 | -5.4% |
| Fixed assets | 21/28 | €28,929 | €28,929 | = | 0.0% |
| Tangible fixed assets | 22/27 | €28,929 | €28,929 | = | 0.0% |
| Land and buildings | 22 | €28,929 | €28,929 | = | 0.0% |
| Current assets | 29/58 | €30,568 | €27,361 | -€3,207 | -10.5% |
| Amounts receivable within one year | 40/41 | €1,000 | €1,000 | = | 0.0% |
| Trade receivables | 40 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,568 | €26,361 | -€3,207 | -10.8% |
| Total equity and liabilities | 10/49 | €59,497 | €56,290 | -€3,207 | -5.4% |
| Equity | 10/15 | €24,663 | €46,375 | +€21,711 | +88.0% |
| Contributions | 10/11 | €4,090 | €4,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,573 | €42,284 | +€21,711 | +105.5% |
| Amounts payable | 17/49 | €34,834 | €9,915 | -€24,918 | -71.5% |
| Amounts payable within one year | 42/48 | €34,834 | €9,915 | -€24,918 | -71.5% |
| Trade debts | 44 | €327 | €327 | = | 0.0% |
| Suppliers | 440/4 | €327 | €327 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,507 | €9,589 | -€1,918 | -16.7% |
| Taxes | 450/3 | €11,507 | €9,589 | -€1,918 | -16.7% |
| Other amounts payable | 47/48 | €23,000 | - | -€23,000 | |
| Other operating charges | 640/8 | €13,568 | €7,298 | -€6,270 | -46.2% |
| Gross operating margin | 9900 | €44,354 | €36,958 | -€7,396 | -16.7% |
| Operating profit (loss) | 9901 | €30,786 | €29,660 | -€1,127 | -3.7% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €30,741 | €29,615 | -€1,127 | -3.7% |
| Income taxes | 67/77 | €7,685 | €7,903 | +€218 | +2.8% |
| Profit (loss) for the period | 9904 | €23,056 | €21,711 | -€1,345 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,056 | €21,711 | -€1,345 | -5.8% |
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.