ACA: 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.
ACA
Largest movements
- Cash +€739
up €739 (+15.8%), from €4,671 to €5,409
mainly Trade debts (+€10,914) and Current portion of long-term debt (+€7,867)
- Profit (loss) carried forward -€18,448
down €18,448 (-116%), from -€15,910 to -€34,358
- Trade debts +€10,914
up €10,914 (+240%), from €4,555 to €15,470
- Current portion of long-term debt +€7,867
up €7,867 (+77.5%), from €10,154 to €18,021
- Other debts +€4,615
up €4,615 (+48.7%), from €9,486 to €14,101
- Tax, wage and social debts -€4,457
down €4,457 (-42.5%), from €10,487 to €6,030
of which Taxes: -€4,440
- Gross operating margin +€14,463
up €14,463, from -€10,067 to €4,396
- Staff costs +€9,336
up €9,336 (+89.1%), from €10,482 to €19,818
- Financial charges +€1,924
up €1,924 (+479%), from €401 to €2,325
- Other operating charges -€523
down €523 (-53.0%), from €987 to €464
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 | €31,892 | €32,383 | +€491 | +1.5% |
| Fixed assets | 21/28 | €23,124 | €23,124 | = | 0.0% |
| Tangible fixed assets | 22/27 | €21,922 | €21,922 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,262 | €6,262 | = | 0.0% |
| Furniture and vehicles | 24 | €12,270 | €12,270 | = | 0.0% |
| Other tangible fixed assets | 26 | €3,390 | €3,390 | = | 0.0% |
| Financial fixed assets | 28 | €1,202 | €1,202 | = | 0.0% |
| Current assets | 29/58 | €8,768 | €9,259 | +€491 | +5.6% |
| Stocks and contracts in progress | 3 | €3,850 | €3,850 | = | 0.0% |
| Stocks | 30/36 | €3,850 | €3,850 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €248 | - | -€248 | |
| Trade receivables | 40 | €248 | - | -€248 | |
| Cash at bank and in hand | 54/58 | €4,671 | €5,409 | +€739 | +15.8% |
| Total equity and liabilities | 10/49 | €31,892 | €32,383 | +€491 | +1.5% |
| Equity | 10/15 | -€3,036 | -€21,484 | -€18,448 | -608% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €6,474 | €6,474 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4,614 | €4,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,910 | -€34,358 | -€18,448 | -116% |
| Amounts payable | 17/49 | €34,928 | €53,868 | +€18,939 | +54.2% |
| Amounts payable within one year | 42/48 | €34,928 | €53,868 | +€18,939 | +54.2% |
| Current portion of amounts payable after more than one year | 42 | €10,154 | €18,021 | +€7,867 | +77.5% |
| Financial debts | 43 | €246 | €246 | = | 0.0% |
| Credit institutions | 430/8 | €246 | €246 | = | 0.0% |
| Trade debts | 44 | €4,555 | €15,470 | +€10,914 | +240% |
| Suppliers | 440/4 | €4,555 | €15,470 | +€10,914 | +240% |
| Taxes, remuneration and social security | 45 | €10,487 | €6,030 | -€4,457 | -42.5% |
| Taxes | 450/3 | €8,229 | €3,789 | -€4,440 | -54.0% |
| Remuneration and social security | 454/9 | €2,257 | €2,240 | -€17 | -0.8% |
| Other amounts payable | 47/48 | €9,486 | €14,101 | +€4,615 | +48.7% |
| Remuneration, social security and pensions | 62 | €10,482 | €19,818 | +€9,336 | +89.1% |
| Other operating charges | 640/8 | €987 | €464 | -€523 | -53.0% |
| Gross operating margin | 9900 | -€10,067 | €4,396 | +€14,463 | |
| Operating profit (loss) | 9901 | -€21,536 | -€15,886 | +€5,650 | +26.2% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €401 | €2,325 | +€1,924 | +479% |
| Recurring financial charges | 65 | €401 | €2,325 | +€1,924 | +479% |
| Profit (loss) for the period before taxes | 9903 | -€21,937 | -€18,208 | +€3,729 | +17.0% |
| Income taxes | 67/77 | €196 | €240 | +€44 | +22.5% |
| Profit (loss) for the period | 9904 | -€22,133 | -€18,448 | +€3,685 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,133 | -€18,448 | +€3,685 | +16.6% |
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 29 October 2026 via checked.be.