ACZ BRANDS: 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.
ACZ BRANDS
Largest movements
- Receivables within one year +€27,612
up €27,612 (+4,919%), from €561 to €28,173
of which Trade receivables: +€27,728
- Cash +€3,563
up €3,563 (+6,773%), from €53 to €3,616
mainly Net result for the year (+€13,874) and Other debts (+€12,224)
- Financial fixed assets +€3,000
new in 2025: €3,000
- Deferred charges and accrued income +€1,492
new in 2025: €1,492
- Other debts +€12,224
up €12,224, from €0 to €12,224
- Reserves +€11,255
new in 2025: €11,255
- Tax, wage and social debts +€8,814
up €8,814, from €0 to €8,814
of which Taxes: +€8,814
- Profit (loss) carried forward +€2,619
up €2,619, from -€2,619 to €0
- Trade debts +€755
up €755 (+324%), from €233 to €988
- Gross operating margin +€23,300
up €23,300, from -€1,302 to €21,998
- Taxes +€5,555
new in 2025: €5,555
- Financial charges +€1,163
up €1,163 (+1,573%), from €74 to €1,237
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 | €614 | €36,281 | +€35,667 | +5,809% |
| Fixed assets | 21/28 | €0 | €3,000 | +€3,000 | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €614 | €33,281 | +€32,667 | +5,321% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €561 | €28,173 | +€27,612 | +4,919% |
| Trade receivables | 40 | - | €27,728 | +€27,728 | |
| Other amounts receivable | 41 | €561 | €445 | -€116 | -20.7% |
| Cash at bank and in hand | 54/58 | €53 | €3,616 | +€3,563 | +6,773% |
| Deferred charges and accrued income | 490/1 | - | €1,492 | +€1,492 | |
| Total equity and liabilities | 10/49 | €614 | €36,281 | +€35,667 | +5,809% |
| Equity | 10/15 | €381 | €14,255 | +€13,874 | +3,641% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €11,255 | +€11,255 | |
| Distributable reserves | 133 | - | €11,255 | +€11,255 | |
| Profit (loss) carried forward | 14 | -€2,619 | €0 | +€2,619 | |
| Amounts payable | 17/49 | €233 | €22,026 | +€21,793 | +9,355% |
| Amounts payable within one year | 42/48 | €233 | €22,026 | +€21,793 | +9,355% |
| Trade debts | 44 | €233 | €988 | +€755 | +324% |
| Suppliers | 440/4 | €233 | €988 | +€755 | +324% |
| Taxes, remuneration and social security | 45 | €0 | €8,814 | +€8,814 | |
| Taxes | 450/3 | €0 | €8,814 | +€8,814 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €12,224 | +€12,224 | |
| Other operating charges | 640/8 | €1,260 | €1,332 | +€72 | +5.7% |
| Gross operating margin | 9900 | -€1,302 | €21,998 | +€23,300 | |
| Operating profit (loss) | 9901 | -€2,562 | €20,666 | +€23,228 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €74 | €1,237 | +€1,163 | +1,573% |
| Recurring financial charges | 65 | €74 | €1,237 | +€1,163 | +1,573% |
| Profit (loss) for the period before taxes | 9903 | -€2,633 | €19,429 | +€22,062 | |
| Income taxes | 67/77 | - | €5,555 | +€5,555 | |
| Profit (loss) for the period | 9904 | -€2,633 | €13,874 | +€16,507 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,633 | €13,874 | +€16,507 |
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.