ACACIA PARTNERS: what changed
What changed
ACACIA PARTNERS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€41,494
2024 · €188+€41,306
Equity
€133,131
2024 · €91,636+€41,494
Cash
€0
2024 · €3,160-€3,160
Balance sheet total
€415,280
2024 · €332,307+€82,974
Largest movements
Assets
- Receivables within one year +€73,906
up €73,906 (+835%), from €8,850 to €82,756
of which Trade receivables: +€73,819
- Tangible fixed assets +€12,228
up €12,228 (+3.8%), from €320,296 to €332,524
of which Furniture and vehicles: +€29,855
Equity and liabilities
- Profit (loss) carried forward +€41,494
up €41,494 (+19.3%), from -€214,838 to -€173,344
- Debts after one year +€40,296
up €40,296 (+21.1%), from €190,649 to €230,946
- Trade debts +€17,503
up €17,503 (+754%), from €2,322 to €19,825
- Current portion of long-term debt -€14,224
down €14,224 (-37.5%), from €37,914 to €23,690
Income statement
- Financial charges -€39,641
down €39,641 (-82.7%), from €47,930 to €8,289
of which Non-recurring financial charges: -€44,475
- Gross operating margin +€19,996
up €19,996 (+26.9%), from €74,374 to €94,371
- Staff costs +€15,569
new in 2025: €15,569
- Depreciation +€2,515
up €2,515 (+11.1%), from €22,617 to €25,132
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.
Result 2024
€188
Gross operating margin
+€19,996
Staff costs
-€15,569
Depreciation
-€2,515
Write-downs
-€106
Other operating charges
-€147
Financial income
+€6
Financial charges
+€39,641
Result 2025
€41,494
raises the resultlowers the result
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.
From operations
+€10,692
Investment
-€37,360
Financing
+€23,508
Cash 2024
€3,160
From operations (derived)
+€10,692
Net result for the year
+€41,494
Depreciation
+€25,132
Receivables within one year
-€73,906
Trade debts
+€17,503
Tax, wage and social debts
+€2,908
Other debts
-€2,440
Investment (derived)
-€37,360
Investment in fixed assets (net)
-€37,360
Financing
+€23,508
Debts after one year
+€40,296
Current portion of long-term debt
-€14,224
Short-term financial debts
-€2,564
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €332,307 | €415,280 | +€82,974 | +25.0% |
| Fixed assets | 21/28 | €320,296 | €332,524 | +€12,228 | +3.8% |
| Tangible fixed assets | 22/27 | €320,296 | €332,524 | +€12,228 | +3.8% |
| Land and buildings | 22 | €318,333 | €296,412 | -€21,921 | -6.9% |
| Plant, machinery and equipment | 23 | - | €4,294 | +€4,294 | |
| Furniture and vehicles | 24 | €1,963 | €31,818 | +€29,855 | +1,521% |
| Current assets | 29/58 | €12,010 | €82,756 | +€70,746 | +589% |
| Amounts receivable within one year | 40/41 | €8,850 | €82,756 | +€73,906 | +835% |
| Trade receivables | 40 | €8,781 | €82,600 | +€73,819 | +841% |
| Other amounts receivable | 41 | €69 | €156 | +€87 | +127% |
| Cash at bank and in hand | 54/58 | €3,160 | €0 | -€3,160 | -100% |
| Total equity and liabilities | 10/49 | €332,307 | €415,280 | +€82,974 | +25.0% |
| Equity | 10/15 | €91,636 | €133,131 | +€41,494 | +45.3% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €6,474 | €6,474 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,474 | €6,474 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,474 | €6,474 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€214,838 | -€173,344 | +€41,494 | +19.3% |
| Amounts payable | 17/49 | €240,670 | €282,150 | +€41,479 | +17.2% |
| Amounts payable after more than one year | 17 | €190,649 | €230,946 | +€40,296 | +21.1% |
| Financial debts | 170/4 | €190,649 | €230,946 | +€40,296 | +21.1% |
| Amounts payable within one year | 42/48 | €50,021 | €51,204 | +€1,183 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €37,914 | €23,690 | -€14,224 | -37.5% |
| Financial debts | 43 | €6,745 | €4,181 | -€2,564 | -38.0% |
| Credit institutions | 430/8 | €6,745 | €4,181 | -€2,564 | -38.0% |
| Trade debts | 44 | €2,322 | €19,825 | +€17,503 | +754% |
| Suppliers | 440/4 | €2,322 | €19,825 | +€17,503 | +754% |
| Taxes, remuneration and social security | 45 | - | €2,908 | +€2,908 | |
| Taxes | 450/3 | - | €2,908 | +€2,908 | |
| Other amounts payable | 47/48 | €3,040 | €600 | -€2,440 | -80.3% |
| Remuneration, social security and pensions | 62 | - | €15,569 | +€15,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,617 | €25,132 | +€2,515 | +11.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €106 | +€106 | |
| Other operating charges | 640/8 | €3,639 | €3,786 | +€147 | +4.0% |
| Gross operating margin | 9900 | €74,374 | €94,371 | +€19,996 | +26.9% |
| Operating profit (loss) | 9901 | €48,118 | €49,778 | +€1,659 | +3.4% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €47,930 | €8,289 | -€39,641 | -82.7% |
| Recurring financial charges | 65 | €3,455 | €8,289 | +€4,834 | +140% |
| Non-recurring financial charges | 66B | €44,475 | - | -€44,475 | |
| Profit (loss) for the period before taxes | 9903 | €188 | €41,494 | +€41,306 | +21,948% |
| Profit (loss) for the period | 9904 | €188 | €41,494 | +€41,306 | +21,948% |
| Profit (loss) for the period to be appropriated | 9905 | €188 | €41,494 | +€41,306 | +21,948% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.