ACANTO: 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.
ACANTO
Largest movements
- Cash +€1,760
up €1,760 (+64.6%), from €2,725 to €4,485
mainly Net result for the year (+€5,776) and Tax, wage and social debts (+€797)
- Deferred charges and accrued income +€528
up €528 (+974.1%), from €54 to €583
- Receivables within one year -€147
down €147 (-18.3%), from €805 to €658
of which Trade receivables: -€140
- Profit (loss) carried forward +€5,776
up €5,776 (+6.4%), from -€90,650 to -€84,874
- Other debts -€2,321
down €2,321 (-3.0%), from €78,519 to €76,197
- Trade debts -€2,111
down €2,111 (-94.7%), from €2,229 to €118
- Tax, wage and social debts +€797
up €797 (+243.8%), from €327 to €1,124
- Gross operating margin +€11,920
up €11,920, from -€4,580 to €7,339
- Depreciation -€692
down €692 (-100.0%), from €692 to €0
- Taxes +€93
up €93 (+28.6%), from €327 to €420
- Other operating charges -€93
down €93 (-8.0%), from €1,166 to €1,072
- Financial charges -€73
down €73 (-51.0%), from €144 to €71
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 | €5,985 | €8,125 | +€2,141 | +35.8% |
| Fixed assets | 21/28 | €2,400 | €2,400 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,400 | €2,400 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,400 | €2,400 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €3,585 | €5,725 | +€2,141 | +59.7% |
| Amounts receivable within one year | 40/41 | €805 | €658 | -€147 | -18.3% |
| Trade receivables | 40 | €799 | €658 | -€140 | -17.6% |
| Other amounts receivable | 41 | €7 | €0 | -€7 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,725 | €4,485 | +€1,760 | +64.6% |
| Deferred charges and accrued income | 490/1 | €54 | €583 | +€528 | +974.1% |
| Total equity and liabilities | 10/49 | €5,985 | €8,125 | +€2,141 | +35.8% |
| Equity | 10/15 | -€82,590 | -€76,814 | +€5,776 | +7.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€90,650 | -€84,874 | +€5,776 | +6.4% |
| Amounts payable | 17/49 | €88,575 | €84,939 | -€3,635 | -4.1% |
| Amounts payable after more than one year | 17 | €7,500 | €7,500 | = | 0.0% |
| Financial debts | 170/4 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €81,075 | €77,439 | -€3,635 | -4.5% |
| Trade debts | 44 | €2,229 | €118 | -€2,111 | -94.7% |
| Suppliers | 440/4 | €2,229 | €118 | -€2,111 | -94.7% |
| Taxes, remuneration and social security | 45 | €327 | €1,124 | +€797 | +243.8% |
| Taxes | 450/3 | €327 | €1,124 | +€797 | +243.8% |
| Other amounts payable | 47/48 | €78,519 | €76,197 | -€2,321 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €692 | €0 | -€692 | -100.0% |
| Other operating charges | 640/8 | €1,166 | €1,072 | -€93 | -8.0% |
| Gross operating margin | 9900 | -€4,580 | €7,339 | +€11,920 | |
| Operating profit (loss) | 9901 | -€6,438 | €6,267 | +€12,705 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €144 | €71 | -€73 | -51.0% |
| Recurring financial charges | 65 | €144 | €71 | -€73 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,582 | €6,196 | +€12,778 | |
| Income taxes | 67/77 | €327 | €420 | +€93 | +28.6% |
| Profit (loss) for the period | 9904 | -€6,908 | €5,776 | +€12,685 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,908 | €5,776 | +€12,685 |
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 30 September 2026 via checked.be.