ACACIA: 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.
ACACIA
Largest movements
- Tangible fixed assets -€2,865
down €2,865 (-2.7%), from €105,427 to €102,563
of which Land and buildings: -€8,064
- Deferred charges and accrued income -€2,602
down €2,602 (-34.1%), from €7,629 to €5,026
- Receivables within one year +€2,112
up €2,112 (+82.7%), from €2,552 to €4,664
of which Other amounts receivable: +€1,845
- Other debts -€4,330
down €4,330 (-100%), from €4,330 to €0
- Reserves +€4,275
up €4,275 (+7.0%), from €61,199 to €65,474
- Current portion of long-term debt -€1,844
down €1,844 (-66.1%), from €2,789 to €946
- Gross operating margin -€5,205
down €5,205 (-17.7%), from €29,343 to €24,138
- Taxes -€1,584
down €1,584 (-38.6%), from €4,100 to €2,516
- Depreciation +€1,515
up €1,515 (+14.7%), from €10,272 to €11,786
- Financial charges -€409
down €409 (-15.2%), from €2,681 to €2,273
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 | €141,070 | €137,856 | -€3,214 | -2.3% |
| Fixed assets | 21/28 | €105,727 | €102,863 | -€2,865 | -2.7% |
| Tangible fixed assets | 22/27 | €105,427 | €102,563 | -€2,865 | -2.7% |
| Land and buildings | 22 | €78,790 | €70,726 | -€8,064 | -10.2% |
| Plant, machinery and equipment | 23 | €2,241 | €6,853 | +€4,612 | +206% |
| Furniture and vehicles | 24 | €0 | €2,189 | +€2,189 | |
| Other tangible fixed assets | 26 | €24,396 | €22,795 | -€1,601 | -6.6% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €35,342 | €34,993 | -€349 | -1.0% |
| Stocks and contracts in progress | 3 | €7,202 | €7,900 | +€698 | +9.7% |
| Stocks | 30/36 | €7,202 | €7,900 | +€698 | +9.7% |
| Amounts receivable within one year | 40/41 | €2,552 | €4,664 | +€2,112 | +82.7% |
| Trade receivables | 40 | €2,491 | €2,758 | +€267 | +10.7% |
| Other amounts receivable | 41 | €61 | €1,906 | +€1,845 | +3,026% |
| Cash at bank and in hand | 54/58 | €17,959 | €17,403 | -€556 | -3.1% |
| Deferred charges and accrued income | 490/1 | €7,629 | €5,026 | -€2,602 | -34.1% |
| Total equity and liabilities | 10/49 | €141,070 | €137,856 | -€3,214 | -2.3% |
| Equity | 10/15 | €129,376 | €133,651 | +€4,275 | +3.3% |
| Contributions | 10/11 | €68,177 | €68,177 | = | 0.0% |
| Reserves | 13 | €61,199 | €65,474 | +€4,275 | +7.0% |
| Distributable reserves | 133 | €61,199 | €65,474 | +€4,275 | +7.0% |
| Amounts payable | 17/49 | €11,694 | €4,205 | -€7,489 | -64.0% |
| Amounts payable after more than one year | 17 | €946 | €0 | -€946 | -100% |
| Financial debts | 170/4 | €946 | €0 | -€946 | -100% |
| Amounts payable within one year | 42/48 | €10,748 | €4,205 | -€6,543 | -60.9% |
| Current portion of amounts payable after more than one year | 42 | €2,789 | €946 | -€1,844 | -66.1% |
| Trade debts | 44 | €1,374 | €2,346 | +€972 | +70.7% |
| Suppliers | 440/4 | €1,374 | €2,346 | +€972 | +70.7% |
| Taxes, remuneration and social security | 45 | €2,254 | €913 | -€1,342 | -59.5% |
| Taxes | 450/3 | €2,254 | €913 | -€1,342 | -59.5% |
| Other amounts payable | 47/48 | €4,330 | €0 | -€4,330 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,272 | €11,786 | +€1,515 | +14.7% |
| Other operating charges | 640/8 | €3,228 | €3,295 | +€68 | +2.1% |
| Non-recurring operating charges | 66A | €85 | €0 | -€85 | -100% |
| Gross operating margin | 9900 | €29,343 | €24,138 | -€5,205 | -17.7% |
| Operating profit (loss) | 9901 | €15,759 | €9,056 | -€6,703 | -42.5% |
| Financial income | 75/76B | €18 | €7 | -€11 | -60.2% |
| Recurring financial income | 75 | €18 | €7 | -€11 | -60.2% |
| Financial charges | 65/66B | €2,681 | €2,273 | -€409 | -15.2% |
| Recurring financial charges | 65 | €2,681 | €2,273 | -€409 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €13,096 | €6,791 | -€6,305 | -48.1% |
| Income taxes | 67/77 | €4,100 | €2,516 | -€1,584 | -38.6% |
| Profit (loss) for the period | 9904 | €8,996 | €4,275 | -€4,722 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,996 | €4,275 | -€4,722 | -52.5% |
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 20 October 2026 via checked.be.