ACABAYO: 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.
ACABAYO
Largest movements
- Cash +€80,279
up €80,279 (+1122.0%), from €7,155 to €87,433
mainly Net result for the year (+€52,667) and Stocks and contracts (+€16,250)
- Stocks and contracts -€16,250
down €16,250 (-12.4%), from €131,250 to €115,000
- Tangible fixed assets -€5,969
down €5,969 (-95.5%), from €6,247 to €279
- Deferred charges and accrued income -€4,902
down €4,902 (-22.9%), from €21,410 to €16,508
- Profit (loss) carried forward +€52,667
up €52,667 (+47.6%), from -€110,551 to -€57,885
- Trade debts -€3,582
down €3,582 (-75.8%), from €4,723 to €1,141
- Gross operating margin +€159,171
up €159,171, from -€99,083 to €60,087
- Depreciation -€1,423
down €1,423 (-19.3%), from €7,392 to €5,969
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 | €169,668 | €220,738 | +€51,070 | +30.1% |
| Fixed assets | 21/28 | €6,247 | €279 | -€5,969 | -95.5% |
| Tangible fixed assets | 22/27 | €6,247 | €279 | -€5,969 | -95.5% |
| Furniture and vehicles | 24 | €6,247 | €279 | -€5,969 | -95.5% |
| Current assets | 29/58 | €163,421 | €220,459 | +€57,039 | +34.9% |
| Stocks and contracts in progress | 3 | €131,250 | €115,000 | -€16,250 | -12.4% |
| Stocks | 30/36 | €131,250 | €115,000 | -€16,250 | -12.4% |
| Amounts receivable within one year | 40/41 | €3,606 | €1,518 | -€2,088 | -57.9% |
| Trade receivables | 40 | €997 | - | -€997 | |
| Other amounts receivable | 41 | €2,609 | €1,518 | -€1,091 | -41.8% |
| Cash at bank and in hand | 54/58 | €7,155 | €87,433 | +€80,279 | +1122.0% |
| Deferred charges and accrued income | 490/1 | €21,410 | €16,508 | -€4,902 | -22.9% |
| Total equity and liabilities | 10/49 | €169,668 | €220,738 | +€51,070 | +30.1% |
| Equity | 10/15 | -€40,551 | €12,115 | +€52,667 | |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,551 | -€57,885 | +€52,667 | +47.6% |
| Amounts payable | 17/49 | €210,219 | €208,623 | -€1,596 | -0.8% |
| Amounts payable within one year | 42/48 | €210,219 | €208,623 | -€1,596 | -0.8% |
| Trade debts | 44 | €4,723 | €1,141 | -€3,582 | -75.8% |
| Suppliers | 440/4 | €4,723 | €1,141 | -€3,582 | -75.8% |
| Other amounts payable | 47/48 | €205,496 | €207,481 | +€1,985 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,392 | €5,969 | -€1,423 | -19.3% |
| Other operating charges | 640/8 | €1,111 | €1,174 | +€64 | +5.7% |
| Gross operating margin | 9900 | -€99,083 | €60,087 | +€159,171 | |
| Operating profit (loss) | 9901 | -€107,586 | €52,944 | +€160,530 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €145 | €278 | +€132 | +91.1% |
| Recurring financial charges | 65 | €145 | €278 | +€132 | +91.1% |
| Profit (loss) for the period before taxes | 9903 | -€107,731 | €52,667 | +€160,398 | |
| Profit (loss) for the period | 9904 | -€107,731 | €52,667 | +€160,398 | |
| Profit (loss) for the period to be appropriated | 9905 | -€107,731 | €52,667 | +€160,398 |
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 12 October 2026 via checked.be.