ACC: what changed
What changed
ACC
filed annual accounts (NBB)
Net result for the year
-€12,146
2025 · -€29,462+€17,316
Equity
€64,340
2025 · €76,486-€12,146
Cash
€13,040
2025 · €12,826+€214
Balance sheet total
€168,751
2025 · €176,874-€8,123
Largest movements
Assets
- Tangible fixed assets -€7,993
down €7,993 (-10.4%), from €77,198 to €69,205
of which Land and buildings: -€7,993
Equity and liabilities
- Other debts +€17,750
up €17,750 (+52.4%), from €33,873 to €51,623
- Profit (loss) carried forward -€12,146
down €12,146 (-44.0%), from -€27,602 to -€39,748
- Debts after one year -€11,318
down €11,318 (-21.5%), from €52,556 to €41,238
- Tax, wage and social debts -€2,804
down €2,804 (-98.8%), from €2,839 to €35
Income statement
- Gross operating margin +€15,723
up €15,723 (+70.0%), from -€22,449 to -€6,726
- Financial charges -€1,409
down €1,409 (-52.9%), from €2,664 to €1,255
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€29,462
Gross operating margin
+€15,723
Other operating charges
-€12
Financial income
-€10
Financial charges
+€1,409
Taxes
+€207
Result 2026
-€12,146
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€11,333
Investment
€0
Financing
-€11,119
Cash 2025
€12,826
From operations (derived)
+€11,333
Net result for the year
-€12,146
Depreciation
+€7,993
Receivables within one year
+€359
Deferred charges and accrued income
-€15
Trade debts
+€196
Tax, wage and social debts
-€2,804
Other debts
+€17,750
Financing
-€11,119
Debts after one year
-€11,318
Current portion of long-term debt
+€200
Cash 2026
€13,040
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176,874 | €168,751 | -€8,123 | -4.6% |
| Fixed assets | 21/28 | €77,198 | €69,205 | -€7,993 | -10.4% |
| Tangible fixed assets | 22/27 | €77,198 | €69,205 | -€7,993 | -10.4% |
| Land and buildings | 22 | €77,198 | €69,205 | -€7,993 | -10.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €99,676 | €99,546 | -€130 | -0.1% |
| Amounts receivable within one year | 40/41 | €86,300 | €85,941 | -€359 | -0.4% |
| Trade receivables | 40 | €359 | - | -€359 | |
| Other amounts receivable | 41 | €85,941 | €85,941 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,826 | €13,040 | +€214 | +1.7% |
| Deferred charges and accrued income | 490/1 | €550 | €565 | +€15 | +2.7% |
| Total equity and liabilities | 10/49 | €176,874 | €168,751 | -€8,123 | -4.6% |
| Equity | 10/15 | €76,486 | €64,340 | -€12,146 | -15.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €91,688 | €91,688 | = | 0.0% |
| Distributable reserves | 133 | €91,688 | €91,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,602 | -€39,748 | -€12,146 | -44.0% |
| Amounts payable | 17/49 | €100,388 | €104,410 | +€4,023 | +4.0% |
| Amounts payable after more than one year | 17 | €52,556 | €41,238 | -€11,318 | -21.5% |
| Trade debts | 175 | €52,556 | €41,238 | -€11,318 | -21.5% |
| Amounts payable within one year | 42/48 | €47,831 | €63,172 | +€15,341 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €11,119 | €11,318 | +€200 | +1.8% |
| Trade debts | 44 | - | €196 | +€196 | |
| Suppliers | 440/4 | - | €196 | +€196 | |
| Taxes, remuneration and social security | 45 | €2,839 | €35 | -€2,804 | -98.8% |
| Taxes | 450/3 | €2,839 | €35 | -€2,804 | -98.8% |
| Other amounts payable | 47/48 | €33,873 | €51,623 | +€17,750 | +52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,993 | €7,993 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€22,449 | -€6,726 | +€15,723 | +70.0% |
| Operating profit (loss) | 9901 | -€30,829 | -€15,118 | +€15,711 | +51.0% |
| Financial income | 75/76B | €4,279 | €4,269 | -€10 | -0.2% |
| Recurring financial income | 75 | €4,279 | €4,269 | -€10 | -0.2% |
| Financial charges | 65/66B | €2,664 | €1,255 | -€1,409 | -52.9% |
| Recurring financial charges | 65 | €2,664 | €1,255 | -€1,409 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,215 | -€12,105 | +€17,109 | +58.6% |
| Income taxes | 67/77 | €248 | €41 | -€207 | -83.6% |
| Profit (loss) for the period | 9904 | -€29,462 | -€12,146 | +€17,316 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,462 | -€12,146 | +€17,316 | +58.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.