ItsAACS: 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.
ItsAACS
Largest movements
- Cash +€111,978
up €111,978 (+153.6%), from €72,895 to €184,873
mainly Net result for the year (+€91,521) and Other debts (+€16,212)
- Profit (loss) carried forward +€91,521
up €91,521 (+129.2%), from €70,832 to €162,352
- Other debts +€16,212
up €16,212 (+7269.5%), from €223 to €16,435
- Tax, wage and social debts +€6,315
up €6,315 (+27.9%), from €22,596 to €28,910
- Trade debts -€2,527
down €2,527 (-68.7%), from €3,678 to €1,151
- Gross operating margin +€26,238
up €26,238 (+29.3%), from €89,432 to €115,669
- Taxes +€6,192
up €6,192 (+35.0%), from €17,709 to €23,902
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 | €107,395 | €218,916 | +€111,521 | +103.8% |
| Current assets | 29/58 | €107,395 | €218,916 | +€111,521 | +103.8% |
| Amounts receivable within one year | 40/41 | €34,199 | €34,042 | -€157 | -0.5% |
| Trade receivables | 40 | €34,199 | €26,748 | -€7,451 | -21.8% |
| Other amounts receivable | 41 | - | €7,294 | +€7,294 | |
| Cash at bank and in hand | 54/58 | €72,895 | €184,873 | +€111,978 | +153.6% |
| Deferred charges and accrued income | 490/1 | €300 | €0 | -€300 | -100.0% |
| Total equity and liabilities | 10/49 | €107,395 | €218,916 | +€111,521 | +103.8% |
| Equity | 10/15 | €80,832 | €172,352 | +€91,521 | +113.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,832 | €162,352 | +€91,521 | +129.2% |
| Amounts payable | 17/49 | €26,563 | €46,563 | +€20,001 | +75.3% |
| Amounts payable within one year | 42/48 | €26,497 | €46,496 | +€19,999 | +75.5% |
| Trade debts | 44 | €3,678 | €1,151 | -€2,527 | -68.7% |
| Suppliers | 440/4 | €3,678 | €1,151 | -€2,527 | -68.7% |
| Taxes, remuneration and social security | 45 | €22,596 | €28,910 | +€6,315 | +27.9% |
| Taxes | 450/3 | €22,596 | €28,910 | +€6,315 | +27.9% |
| Other amounts payable | 47/48 | €223 | €16,435 | +€16,212 | +7269.5% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Other operating charges | 640/8 | €880 | €467 | -€414 | -47.0% |
| Gross operating margin | 9900 | €89,432 | €115,669 | +€26,238 | +29.3% |
| Operating profit (loss) | 9901 | €88,551 | €115,203 | +€26,651 | +30.1% |
| Financial income | 75/76B | - | €272 | +€272 | |
| Recurring financial income | 75 | - | €272 | +€272 | |
| Financial charges | 65/66B | €10 | €53 | +€43 | +421.5% |
| Recurring financial charges | 65 | €10 | €53 | +€43 | +421.5% |
| Profit (loss) for the period before taxes | 9903 | €88,541 | €115,422 | +€26,881 | +30.4% |
| Income taxes | 67/77 | €17,709 | €23,902 | +€6,192 | +35.0% |
| Profit (loss) for the period | 9904 | €70,832 | €91,521 | +€20,689 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €70,832 | €91,521 | +€20,689 | +29.2% |
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 11 October 2026 via checked.be.