ACC 2: 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.
ACC 2
Largest movements
- Tangible fixed assets -€43,190
down €43,190 (-21.9%), from €197,198 to €154,008
of which Other tangible fixed assets: -€22,947
- Receivables within one year +€34,851
up €34,851 (+39.7%), from €87,834 to €122,685
- Stocks and contracts +€12,267
up €12,267 (+30.8%), from €39,845 to €52,112
- Cash +€4,095
up €4,095 (+363.7%), from €1,126 to €5,221
mainly Depreciation (+€44,640) and Trade debts (+€21,526)
- Trade debts +€21,526
up €21,526 (+44.8%), from €48,075 to €69,602
- Other debts +€19,028
up €19,028 (+28.0%), from €67,841 to €86,868
- Debts after one year -€18,826
down €18,826 (-33.9%), from €55,593 to €36,767
- Reserves -€16,535
down €16,535 (-26.2%), from €63,034 to €46,499
of which Distributable reserves: -€16,535
- Staff costs +€40,668
up €40,668 (+64.0%), from €63,592 to €104,260
- Gross operating margin +€38,567
up €38,567 (+37.1%), from €103,988 to €142,555
- Financial income -€2,647
down €2,647 (-68.2%), from €3,880 to €1,233
- Financial charges +€2,629
up €2,629 (+35.4%), from €7,433 to €10,062
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 | €334,384 | €341,024 | +€6,640 | +2.0% |
| Fixed assets | 21/28 | €203,348 | €158,658 | -€44,690 | -22.0% |
| Tangible fixed assets | 22/27 | €197,198 | €154,008 | -€43,190 | -21.9% |
| Plant, machinery and equipment | 23 | €58,768 | €42,864 | -€15,904 | -27.1% |
| Furniture and vehicles | 24 | €29,125 | €24,785 | -€4,340 | -14.9% |
| Other tangible fixed assets | 26 | €109,305 | €86,359 | -€22,947 | -21.0% |
| Financial fixed assets | 28 | €6,150 | €4,650 | -€1,500 | -24.4% |
| Current assets | 29/58 | €131,036 | €182,367 | +€51,331 | +39.2% |
| Stocks and contracts in progress | 3 | €39,845 | €52,112 | +€12,267 | +30.8% |
| Stocks | 30/36 | €39,845 | €52,112 | +€12,267 | +30.8% |
| Amounts receivable within one year | 40/41 | €87,834 | €122,685 | +€34,851 | +39.7% |
| Trade receivables | 40 | €87,834 | €122,685 | +€34,851 | +39.7% |
| Cash at bank and in hand | 54/58 | €1,126 | €5,221 | +€4,095 | +363.7% |
| Deferred charges and accrued income | 490/1 | €2,232 | €2,350 | +€118 | +5.3% |
| Total equity and liabilities | 10/49 | €334,384 | €341,024 | +€6,640 | +2.0% |
| Equity | 10/15 | €71,710 | €55,175 | -€16,535 | -23.1% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €63,034 | €46,499 | -€16,535 | -26.2% |
| Non-distributable reserves | 130/1 | €4,846 | €4,846 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,367 | €2,367 | = | 0.0% |
| Other | 1319 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €58,188 | €41,653 | -€16,535 | -28.4% |
| Amounts payable | 17/49 | €262,674 | €285,849 | +€23,175 | +8.8% |
| Amounts payable after more than one year | 17 | €55,593 | €36,767 | -€18,826 | -33.9% |
| Financial debts | 170/4 | €55,593 | €36,767 | -€18,826 | -33.9% |
| Amounts payable within one year | 42/48 | €202,977 | €244,994 | +€42,018 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €18,585 | €18,826 | +€241 | +1.3% |
| Financial debts | 43 | €56,240 | €56,208 | -€32 | -0.1% |
| Credit institutions | 430/8 | €56,240 | €56,208 | -€32 | -0.1% |
| Trade debts | 44 | €48,075 | €69,602 | +€21,526 | +44.8% |
| Suppliers | 440/4 | €48,075 | €69,602 | +€21,526 | +44.8% |
| Advances received on contracts in progress | 46 | €964 | €964 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,271 | €12,526 | +€1,255 | +11.1% |
| Taxes | 450/3 | €6,692 | €5,377 | -€1,315 | -19.6% |
| Remuneration and social security | 454/9 | €4,579 | €7,149 | +€2,569 | +56.1% |
| Other amounts payable | 47/48 | €67,841 | €86,868 | +€19,028 | +28.0% |
| Accrued charges and deferred income | 492/3 | €4,104 | €4,088 | -€16 | -0.4% |
| Remuneration, social security and pensions | 62 | €63,592 | €104,260 | +€40,668 | +64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,462 | €44,640 | +€1,178 | +2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,360 | - | +€1,360 | |
| Other operating charges | 640/8 | €1,292 | €1,361 | +€69 | +5.4% |
| Gross operating margin | 9900 | €103,988 | €142,555 | +€38,567 | +37.1% |
| Operating profit (loss) | 9901 | -€2,998 | -€7,706 | -€4,708 | -157.0% |
| Financial income | 75/76B | €3,880 | €1,233 | -€2,647 | -68.2% |
| Recurring financial income | 75 | €3,880 | €1,233 | -€2,647 | -68.2% |
| Financial charges | 65/66B | €7,433 | €10,062 | +€2,629 | +35.4% |
| Recurring financial charges | 65 | €7,433 | €10,062 | +€2,629 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,552 | -€16,535 | -€9,984 | -152.4% |
| Profit (loss) for the period | 9904 | -€6,552 | -€16,535 | -€9,984 | -152.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,552 | -€16,535 | -€9,984 | -152.4% |
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 7 October 2026 via checked.be.