AECE Accountancy: 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.
AECE Accountancy
Largest movements
- Receivables within one year -€70,571
down €70,571 (-69.9%), from €100,943 to €30,372
of which Other amounts receivable: -€87,079
- Cash +€23,654
up €23,654 (+92.6%), from €25,555 to €49,209
mainly Net result for the year (+€111,539) and Receivables within one year (+€70,571)
- Intangible fixed assets +€2,564
up €2,564, from €0 to €2,564
- Deferred charges and accrued income -€1,557
down €1,557 (-80.0%), from €1,947 to €390
- Profit (loss) carried forward -€60,711
down €60,711 (-57.7%), from €105,131 to €44,420
- Tax, wage and social debts +€17,539
up €17,539 (+77.1%), from €22,754 to €40,292
of which Taxes: +€17,443
- Trade debts -€2,418
down €2,418 (-88.9%), from €2,721 to €302
- Gross operating margin +€39,688
up €39,688 (+43.6%), from €90,961 to €130,649
- Taxes +€6,500
up €6,500 (+48.1%), from €13,500 to €20,000
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 | €132,605 | €87,015 | -€45,590 | -34.4% |
| Fixed assets | 21/28 | €4,159 | €7,043 | +€2,884 | +69.3% |
| Intangible fixed assets | 21 | €0 | €2,564 | +€2,564 | |
| Tangible fixed assets | 22/27 | €1,159 | €829 | -€330 | -28.5% |
| Furniture and vehicles | 24 | €1,159 | €829 | -€330 | -28.5% |
| Financial fixed assets | 28 | €3,000 | €3,650 | +€650 | +21.7% |
| Current assets | 29/58 | €128,446 | €79,971 | -€48,474 | -37.7% |
| Amounts receivable within one year | 40/41 | €100,943 | €30,372 | -€70,571 | -69.9% |
| Trade receivables | 40 | €3,384 | €19,892 | +€16,508 | +488% |
| Other amounts receivable | 41 | €97,559 | €10,480 | -€87,079 | -89.3% |
| Cash at bank and in hand | 54/58 | €25,555 | €49,209 | +€23,654 | +92.6% |
| Deferred charges and accrued income | 490/1 | €1,947 | €390 | -€1,557 | -80.0% |
| Total equity and liabilities | 10/49 | €132,605 | €87,015 | -€45,590 | -34.4% |
| Equity | 10/15 | €107,131 | €46,420 | -€60,711 | -56.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,131 | €44,420 | -€60,711 | -57.7% |
| Amounts payable | 17/49 | €25,474 | €40,595 | +€15,120 | +59.4% |
| Amounts payable within one year | 42/48 | €25,474 | €40,595 | +€15,120 | +59.4% |
| Trade debts | 44 | €2,721 | €302 | -€2,418 | -88.9% |
| Suppliers | 440/4 | €2,721 | €302 | -€2,418 | -88.9% |
| Taxes, remuneration and social security | 45 | €22,754 | €40,292 | +€17,539 | +77.1% |
| Taxes | 450/3 | €22,754 | €40,196 | +€17,443 | +76.7% |
| Remuneration and social security | 454/9 | - | €96 | +€96 | |
| Remuneration, social security and pensions | 62 | - | €696 | +€696 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,283 | €766 | -€517 | -40.3% |
| Other operating charges | 640/8 | €1,586 | €736 | -€850 | -53.6% |
| Gross operating margin | 9900 | €90,961 | €130,649 | +€39,688 | +43.6% |
| Operating profit (loss) | 9901 | €88,092 | €128,450 | +€40,358 | +45.8% |
| Financial income | 75/76B | €3,832 | €3,200 | -€632 | -16.5% |
| Recurring financial income | 75 | €3,832 | €3,200 | -€632 | -16.5% |
| Financial charges | 65/66B | €118 | €111 | -€7 | -5.8% |
| Recurring financial charges | 65 | €118 | €111 | -€7 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €91,806 | €131,539 | +€39,733 | +43.3% |
| Income taxes | 67/77 | €13,500 | €20,000 | +€6,500 | +48.1% |
| Profit (loss) for the period | 9904 | €78,306 | €111,539 | +€33,233 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €78,306 | €111,539 | +€33,233 | +42.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.