ACO Support: what changed
ACO Support
Largest movements
- Cash +€24,237
up €24,237 (+36.5%), from €66,412 to €90,649
mainly Net result for the year (+€26,058) and Tax, wage and social debts (+€7,109)
- Receivables within one year +€12,397
up €12,397 (+175%), from €7,103 to €19,500
- Reserves +€25,000
up €25,000 (+61.4%), from €40,700 to €65,700
- Tax, wage and social debts +€7,109
up €7,109 (+36.0%), from €19,744 to €26,853
- Other debts +€4,395
up €4,395 (+69.2%), from €6,351 to €10,746
- Gross operating margin -€18,814
down €18,814 (-32.2%), from €58,447 to €39,634
- Taxes -€5,820
down €5,820 (-36.2%), from €16,083 to €10,263
- Other operating charges +€2,044
up €2,044 (+467%), from €437 to €2,481
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,564 | €113,053 | +€37,489 | +49.6% |
| Fixed assets | 21/28 | €2,049 | €2,844 | +€795 | +38.8% |
| Tangible fixed assets | 22/27 | €1,992 | €2,787 | +€795 | +39.9% |
| Plant, machinery and equipment | 23 | - | €1,249 | +€1,249 | |
| Other tangible fixed assets | 26 | €1,992 | €1,539 | -€454 | -22.8% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €73,515 | €110,209 | +€36,694 | +49.9% |
| Amounts receivable within one year | 40/41 | €7,103 | €19,500 | +€12,397 | +175% |
| Trade receivables | 40 | €7,103 | €19,500 | +€12,397 | +175% |
| Cash at bank and in hand | 54/58 | €66,412 | €90,649 | +€24,237 | +36.5% |
| Deferred charges and accrued income | 490/1 | - | €60 | +€60 | |
| Total equity and liabilities | 10/49 | €75,564 | €113,053 | +€37,489 | +49.6% |
| Equity | 10/15 | €42,791 | €68,017 | +€25,225 | +58.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,700 | €65,700 | +€25,000 | +61.4% |
| Distributable reserves | 133 | €40,700 | €65,700 | +€25,000 | +61.4% |
| Profit (loss) carried forward | 14 | €91 | €317 | +€225 | +246% |
| Amounts payable | 17/49 | €32,772 | €45,036 | +€12,264 | +37.4% |
| Amounts payable within one year | 42/48 | €32,772 | €45,036 | +€12,264 | +37.4% |
| Trade debts | 44 | €6,677 | €7,437 | +€759 | +11.4% |
| Suppliers | 440/4 | €6,677 | €7,437 | +€759 | +11.4% |
| Taxes, remuneration and social security | 45 | €19,744 | €26,853 | +€7,109 | +36.0% |
| Taxes | 450/3 | €19,744 | €26,853 | +€7,109 | +36.0% |
| Other amounts payable | 47/48 | €6,351 | €10,746 | +€4,395 | +69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276 | €755 | +€479 | +173% |
| Other operating charges | 640/8 | €437 | €2,481 | +€2,044 | +467% |
| Gross operating margin | 9900 | €58,447 | €39,634 | -€18,814 | -32.2% |
| Operating profit (loss) | 9901 | €57,733 | €36,397 | -€21,336 | -37.0% |
| Financial charges | 65/66B | - | €76 | +€76 | |
| Recurring financial charges | 65 | - | €76 | +€76 | |
| Profit (loss) for the period before taxes | 9903 | €57,733 | €36,321 | -€21,413 | -37.1% |
| Income taxes | 67/77 | €16,083 | €10,263 | -€5,820 | -36.2% |
| Profit (loss) for the period | 9904 | €41,650 | €26,058 | -€15,592 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,650 | €26,058 | -€15,592 | -37.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.