ACADHAMIA: 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.
ACADHAMIA
Largest movements
- Cash +€25,134
up €25,134 (+84.5%), from €29,761 to €54,896
mainly Other debts (+€17,332) and Trade debts (+€16,545)
- Other debts +€17,332
up €17,332 (+19.4%), from €89,441 to €106,773
- Trade debts +€16,545
up €16,545 (+3,942%), from €420 to €16,964
- Profit (loss) carried forward -€9,028
down €9,028 (-14.9%), from -€60,488 to -€69,516
- Gross operating margin +€11,412
up €11,412, from -€8,350 to €3,061
- Other operating charges -€3,693
down €3,693 (-21.6%), from €17,059 to €13,366
- Financial income +€1,317
new in 2025: €1,317
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 | €79,373 | €104,412 | +€25,040 | +31.5% |
| Fixed assets | 21/28 | €2,607 | €2,607 | = | 0.0% |
| Financial fixed assets | 28 | €2,607 | €2,607 | = | 0.0% |
| Current assets | 29/58 | €76,766 | €101,805 | +€25,040 | +32.6% |
| Amounts receivable within one year | 40/41 | €44,830 | €44,837 | +€8 | 0.0% |
| Trade receivables | 40 | - | €8 | +€8 | |
| Other amounts receivable | 41 | €44,830 | €44,830 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,761 | €54,896 | +€25,134 | +84.5% |
| Deferred charges and accrued income | 490/1 | €2,174 | €2,072 | -€102 | -4.7% |
| Total equity and liabilities | 10/49 | €79,373 | €104,412 | +€25,040 | +31.5% |
| Equity | 10/15 | -€10,488 | -€19,516 | -€9,028 | -86.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,488 | -€69,516 | -€9,028 | -14.9% |
| Amounts payable | 17/49 | €89,860 | €123,928 | +€34,068 | +37.9% |
| Amounts payable within one year | 42/48 | €89,860 | €123,928 | +€34,068 | +37.9% |
| Trade debts | 44 | €420 | €16,964 | +€16,545 | +3,942% |
| Suppliers | 440/4 | €420 | €16,964 | +€16,545 | +3,942% |
| Taxes, remuneration and social security | 45 | - | €191 | +€191 | |
| Taxes | 450/3 | - | €191 | +€191 | |
| Other amounts payable | 47/48 | €89,441 | €106,773 | +€17,332 | +19.4% |
| Other operating charges | 640/8 | €17,059 | €13,366 | -€3,693 | -21.6% |
| Gross operating margin | 9900 | -€8,350 | €3,061 | +€11,412 | |
| Operating profit (loss) | 9901 | -€25,410 | -€10,305 | +€15,105 | +59.4% |
| Financial income | 75/76B | - | €1,317 | +€1,317 | |
| Recurring financial income | 75 | - | €1,317 | +€1,317 | |
| Financial charges | 65/66B | €44 | €41 | -€3 | -6.9% |
| Recurring financial charges | 65 | €44 | €41 | -€3 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€25,453 | -€9,028 | +€16,425 | +64.5% |
| Profit (loss) for the period | 9904 | -€25,453 | -€9,028 | +€16,425 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,453 | -€9,028 | +€16,425 | +64.5% |
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 15 October 2026 via checked.be.