76 ACRES: 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.
76 ACRES
Largest movements
- Cash +€11,279
up €11,279 (+32.7%), from €34,473 to €45,752
mainly Net result for the year (+€10,262) and Other debts (+€1,606)
- Receivables within one year +€1,739
up €1,739 (+54.6%), from €3,186 to €4,925
of which Trade receivables: +€4,235
- Reserves +€10,262
up €10,262 (+228%), from €4,502 to €14,764
of which Distributable reserves: +€10,262
- Other debts +€1,606
up €1,606 (+20.4%), from €7,855 to €9,461
- Tax, wage and social debts +€1,288
up €1,288 (+37.1%), from €3,470 to €4,759
of which Taxes: +€1,269
- Gross operating margin +€11,960
up €11,960 (+330%), from €3,627 to €15,587
- Taxes +€3,146
up €3,146 (+270%), from €1,164 to €4,310
- Other operating charges +€280
up €280 (+48.8%), from €574 to €854
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 | €37,659 | €50,677 | +€13,018 | +34.6% |
| Current assets | 29/58 | €37,659 | €50,677 | +€13,018 | +34.6% |
| Amounts receivable within one year | 40/41 | €3,186 | €4,925 | +€1,739 | +54.6% |
| Trade receivables | 40 | - | €4,235 | +€4,235 | |
| Other amounts receivable | 41 | €3,186 | €690 | -€2,496 | -78.3% |
| Cash at bank and in hand | 54/58 | €34,473 | €45,752 | +€11,279 | +32.7% |
| Total equity and liabilities | 10/49 | €37,659 | €50,677 | +€13,018 | +34.6% |
| Equity | 10/15 | €10,702 | €20,964 | +€10,262 | +95.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,502 | €14,764 | +€10,262 | +228% |
| 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 | €2,642 | €12,904 | +€10,262 | +388% |
| Amounts payable | 17/49 | €26,956 | €29,713 | +€2,756 | +10.2% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,956 | €14,713 | +€2,756 | +23.1% |
| Trade debts | 44 | €631 | €493 | -€138 | -21.8% |
| Suppliers | 440/4 | €631 | €493 | -€138 | -21.8% |
| Taxes, remuneration and social security | 45 | €3,470 | €4,759 | +€1,288 | +37.1% |
| Taxes | 450/3 | €1,598 | €2,868 | +€1,269 | +79.4% |
| Remuneration and social security | 454/9 | €1,872 | €1,891 | +€19 | +1.0% |
| Other amounts payable | 47/48 | €7,855 | €9,461 | +€1,606 | +20.4% |
| Other operating charges | 640/8 | €574 | €854 | +€280 | +48.8% |
| Gross operating margin | 9900 | €3,627 | €15,587 | +€11,960 | +330% |
| Operating profit (loss) | 9901 | €3,054 | €14,734 | +€11,680 | +383% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €120 | €162 | +€42 | +34.6% |
| Recurring financial charges | 65 | €120 | €162 | +€42 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €2,933 | €14,572 | +€11,639 | +397% |
| Income taxes | 67/77 | €1,164 | €4,310 | +€3,146 | +270% |
| Profit (loss) for the period | 9904 | €1,769 | €10,262 | +€8,493 | +480% |
| Profit (loss) for the period to be appropriated | 9905 | €1,769 | €10,262 | +€8,493 | +480% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.