ACACIAS: what changed
Two fiscal 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.
What changed
ACACIAS
NACE 73.300, Public relations and communication consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€494,067
2024 · €558,142-€64,075
Equity
€3.7m
2024 · €3.2m+€494,067
Cash
€2.1m
2024 · €1.7m+€370,994
Balance sheet total
€3.9m
2024 · €3.3m+€541,088
Largest movements
Assets
- Cash +€370,994
up €370,994 (+21.3%), from €1.7m to €2.1m
mainly Net result for the year (+€494,067) and Trade debts (+€54,346)
- Current investments +€126,636
up €126,636 (+11.9%), from €1.1m to €1.2m
- Receivables within one year +€48,711
up €48,711 (+2442.0%), from €1,995 to €50,706
Equity and liabilities
- Reserves +€494,067
up €494,067 (+15.6%), from €3.2m to €3.7m
- Trade debts +€54,346
up €54,346 (+1123.0%), from €4,840 to €59,186
Income statement
- Financial income -€68,742
down €68,742 (-48.5%), from €141,832 to €73,090
- Taxes -€13,643
down €13,643 (-5.6%), from €244,756 to €231,113
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.
Result 2024
€558,142
Gross operating margin
+€3,705
Depreciation
-€1,899
Other operating charges
-€1,754
Other operating items
-€9,024
Financial income
-€68,742
Financial charges
-€5
Taxes
+€13,643
Result 2025
€494,067
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.
From operations
+€533,003
Investment
-€158,746
Financing
-€3,263
Cash 2024
€1.7m
From operations (derived)
+€533,003
Net result for the year
+€494,067
Depreciation
+€36,468
Receivables within one year
-€48,711
Deferred charges and accrued income
+€895
Trade debts
+€54,346
Tax, wage and social debts
+€8,354
Other debts
-€12,416
Investment (derived)
-€158,746
Investment in fixed assets (net)
-€32,109
Current investments
-€126,636
Financing
-€3,263
Debts after one year
-€3,389
Current portion of long-term debt
+€126
Cash 2025
€2.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,329,034 | €3,870,122 | +€541,088 | +16.3% |
| Fixed assets | 21/28 | €242,555 | €238,197 | -€4,358 | -1.8% |
| Tangible fixed assets | 22/27 | €182,155 | €177,797 | -€4,358 | -2.4% |
| Land and buildings | 22 | €159,966 | €138,960 | -€21,006 | -13.1% |
| Plant, machinery and equipment | 23 | €1,119 | €727 | -€392 | -35.0% |
| Furniture and vehicles | 24 | €20,513 | €38,110 | +€17,597 | +85.8% |
| Other tangible fixed assets | 26 | €557 | - | -€557 | |
| Financial fixed assets | 28 | €60,400 | €60,400 | = | 0.0% |
| Current assets | 29/58 | €3,086,479 | €3,631,925 | +€545,446 | +17.7% |
| Amounts receivable after more than one year | 29 | €275,000 | €275,000 | = | 0.0% |
| Other amounts receivable | 291 | €275,000 | €275,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,995 | €50,706 | +€48,711 | +2442.0% |
| Other amounts receivable | 41 | €1,995 | €50,706 | +€48,711 | +2442.0% |
| Current investments | 50/53 | €1,068,353 | €1,194,989 | +€126,636 | +11.9% |
| Cash at bank and in hand | 54/58 | €1,740,236 | €2,111,230 | +€370,994 | +21.3% |
| Deferred charges and accrued income | 490/1 | €895 | - | -€895 | |
| Total equity and liabilities | 10/49 | €3,329,034 | €3,870,122 | +€541,088 | +16.3% |
| Equity | 10/15 | €3,176,390 | €3,670,457 | +€494,067 | +15.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,170,190 | €3,664,257 | +€494,067 | +15.6% |
| Distributable reserves | 133 | €3,170,190 | €3,664,257 | +€494,067 | +15.6% |
| Amounts payable | 17/49 | €152,644 | €199,665 | +€47,021 | +30.8% |
| Amounts payable after more than one year | 17 | €25,216 | €21,827 | -€3,389 | -13.4% |
| Financial debts | 170/4 | €25,216 | €21,827 | -€3,389 | -13.4% |
| Amounts payable within one year | 42/48 | €127,429 | €177,838 | +€50,410 | +39.6% |
| Current portion of amounts payable after more than one year | 42 | €3,263 | €3,389 | +€126 | +3.9% |
| Trade debts | 44 | €4,840 | €59,186 | +€54,346 | +1123.0% |
| Suppliers | 440/4 | €4,840 | €59,186 | +€54,346 | +1123.0% |
| Taxes, remuneration and social security | 45 | €106,910 | €115,264 | +€8,354 | +7.8% |
| Taxes | 450/3 | €106,910 | €115,264 | +€8,354 | +7.8% |
| Other amounts payable | 47/48 | €12,416 | - | -€12,416 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,569 | €36,468 | +€1,899 | +5.5% |
| Other operating charges | 640/8 | €1,250 | €3,003 | +€1,754 | +140.4% |
| Non-recurring operating charges | 66A | - | €9,024 | +€9,024 | |
| Gross operating margin | 9900 | €698,269 | €701,974 | +€3,705 | +0.5% |
| Operating profit (loss) | 9901 | €662,451 | €653,479 | -€8,971 | -1.4% |
| Financial income | 75/76B | €141,832 | €73,090 | -€68,742 | -48.5% |
| Recurring financial income | 75 | €141,832 | €73,090 | -€68,742 | -48.5% |
| Financial charges | 65/66B | €1,384 | €1,389 | +€5 | +0.4% |
| Recurring financial charges | 65 | €1,384 | €1,389 | +€5 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €802,898 | €725,180 | -€77,718 | -9.7% |
| Income taxes | 67/77 | €244,756 | €231,113 | -€13,643 | -5.6% |
| Profit (loss) for the period | 9904 | €558,142 | €494,067 | -€64,075 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €558,142 | €494,067 | -€64,075 | -11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.