ACADONE: 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.
ACADONE
Largest movements
- Receivables within one year +€41,466
up €41,466 (+102.1%), from €40,606 to €82,071
of which Other amounts receivable: +€50,383
- Cash -€40,153
down €40,153 (-62.7%), from €64,091 to €23,938
mainly Net result for the year (-€45,461) and Receivables within one year (-€41,466)
- Tangible fixed assets -€31,933
down €31,933 (-9.2%), from €345,310 to €313,378
of which Land and buildings: -€29,412
- Financial fixed assets -€28,022
down €28,022 (-99.8%), from €28,067 to €45
- Current investments +€9,391
up €9,391 (+2.9%), from €327,405 to €336,795
- Profit (loss) carried forward -€45,461
down €45,461 (-105.2%), from -€43,194 to -€88,655
- Financial charges +€13,063
up €13,063 (+6761.7%), from €193 to €13,256
- Financial income +€11,671
up €11,671 (+193.0%), from €6,047 to €17,718
- Gross operating margin -€1,081
down €1,081 (-7.0%), from -€15,345 to -€16,426
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 | €805,478 | €756,227 | -€49,251 | -6.1% |
| Fixed assets | 21/28 | €373,377 | €313,423 | -€59,954 | -16.1% |
| Tangible fixed assets | 22/27 | €345,310 | €313,378 | -€31,933 | -9.2% |
| Land and buildings | 22 | €324,627 | €295,216 | -€29,412 | -9.1% |
| Furniture and vehicles | 24 | €17,804 | €15,719 | -€2,085 | -11.7% |
| Other tangible fixed assets | 26 | €2,879 | €2,443 | -€436 | -15.1% |
| Financial fixed assets | 28 | €28,067 | €45 | -€28,022 | -99.8% |
| Current assets | 29/58 | €432,101 | €442,804 | +€10,703 | +2.5% |
| Amounts receivable within one year | 40/41 | €40,606 | €82,071 | +€41,466 | +102.1% |
| Trade receivables | 40 | €10,659 | €1,742 | -€8,917 | -83.7% |
| Other amounts receivable | 41 | €29,946 | €80,329 | +€50,383 | +168.2% |
| Current investments | 50/53 | €327,405 | €336,795 | +€9,391 | +2.9% |
| Cash at bank and in hand | 54/58 | €64,091 | €23,938 | -€40,153 | -62.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €805,478 | €756,227 | -€49,251 | -6.1% |
| Equity | 10/15 | €800,878 | €755,417 | -€45,461 | -5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €837,872 | €837,872 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €836,012 | €836,012 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,194 | -€88,655 | -€45,461 | -105.2% |
| Amounts payable | 17/49 | €4,600 | €810 | -€3,790 | -82.4% |
| Amounts payable within one year | 42/48 | €4,600 | €810 | -€3,790 | -82.4% |
| Trade debts | 44 | €4,533 | €633 | -€3,900 | -86.0% |
| Suppliers | 440/4 | €4,533 | €633 | -€3,900 | -86.0% |
| Taxes, remuneration and social security | 45 | €67 | €177 | +€110 | +164.7% |
| Taxes | 450/3 | €67 | €177 | +€110 | +164.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,786 | €32,832 | +€46 | +0.1% |
| Other operating charges | 640/8 | €482 | €488 | +€6 | +1.3% |
| Non-recurring operating charges | 66A | €1,846 | €0 | -€1,846 | -100.0% |
| Gross operating margin | 9900 | -€15,345 | -€16,426 | -€1,081 | -7.0% |
| Operating profit (loss) | 9901 | -€50,459 | -€49,746 | +€713 | +1.4% |
| Financial income | 75/76B | €6,047 | €17,718 | +€11,671 | +193.0% |
| Recurring financial income | 75 | €6,047 | €17,718 | +€11,671 | +193.0% |
| Financial charges | 65/66B | €193 | €13,256 | +€13,063 | +6761.7% |
| Recurring financial charges | 65 | €193 | €13,256 | +€13,063 | +6761.7% |
| Profit (loss) for the period before taxes | 9903 | -€44,605 | -€45,284 | -€679 | -1.5% |
| Income taxes | 67/77 | €67 | €177 | +€110 | +164.7% |
| Profit (loss) for the period | 9904 | -€44,672 | -€45,461 | -€789 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,672 | -€45,461 | -€789 | -1.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.