ACARA STUDIO: 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.
ACARA STUDIO
Largest movements
- Cash +€15,479
up €15,479 (+283%), from €5,468 to €20,948
mainly Net result for the year (+€13,475) and Trade debts (+€8,483)
- Receivables within one year +€12,263
up €12,263 (+142%), from €8,653 to €20,916
of which Trade receivables: +€11,615
- Tangible fixed assets +€2,823
up €2,823 (+24.5%), from €11,502 to €14,325
- Deferred charges and accrued income -€1,966
down €1,966 (-19.9%), from €9,873 to €7,907
- Profit (loss) carried forward +€12,642
up €12,642 (+53.1%), from €23,790 to €36,432
- Trade debts +€8,483
up €8,483 (+553%), from €1,533 to €10,017
- Tax, wage and social debts +€7,500
up €7,500 (+85.1%), from €8,814 to €16,314
- Taxes +€8,365
up €8,365 (+127%), from €6,592 to €14,956
- Depreciation +€2,958
up €2,958 (+129%), from €2,285 to €5,243
- Gross operating margin +€1,142
up €1,142 (+3.4%), from €33,580 to €34,722
- Other operating charges +€971
up €971 (+822%), from €118 to €1,089
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 | €35,496 | €64,096 | +€28,600 | +80.6% |
| Fixed assets | 21/28 | €11,502 | €14,325 | +€2,823 | +24.5% |
| Tangible fixed assets | 22/27 | €11,502 | €14,325 | +€2,823 | +24.5% |
| Furniture and vehicles | 24 | €11,502 | €14,325 | +€2,823 | +24.5% |
| Current assets | 29/58 | €23,994 | €49,771 | +€25,776 | +107% |
| Amounts receivable within one year | 40/41 | €8,653 | €20,916 | +€12,263 | +142% |
| Trade receivables | 40 | €6,453 | €18,068 | +€11,615 | +180% |
| Other amounts receivable | 41 | €2,200 | €2,849 | +€649 | +29.5% |
| Cash at bank and in hand | 54/58 | €5,468 | €20,948 | +€15,479 | +283% |
| Deferred charges and accrued income | 490/1 | €9,873 | €7,907 | -€1,966 | -19.9% |
| Total equity and liabilities | 10/49 | €35,496 | €64,096 | +€28,600 | +80.6% |
| Equity | 10/15 | €24,290 | €36,932 | +€12,642 | +52.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,790 | €36,432 | +€12,642 | +53.1% |
| Amounts payable | 17/49 | €11,207 | €27,164 | +€15,958 | +142% |
| Amounts payable within one year | 42/48 | €11,207 | €27,164 | +€15,958 | +142% |
| Trade debts | 44 | €1,533 | €10,017 | +€8,483 | +553% |
| Suppliers | 440/4 | €1,533 | €10,017 | +€8,483 | +553% |
| Taxes, remuneration and social security | 45 | €8,814 | €16,314 | +€7,500 | +85.1% |
| Taxes | 450/3 | €8,814 | €16,314 | +€7,500 | +85.1% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,285 | €5,243 | +€2,958 | +129% |
| Other operating charges | 640/8 | €118 | €1,089 | +€971 | +822% |
| Gross operating margin | 9900 | €33,580 | €34,722 | +€1,142 | +3.4% |
| Operating profit (loss) | 9901 | €31,177 | €28,390 | -€2,787 | -8.9% |
| Financial income | 75/76B | €78 | €137 | +€59 | +74.9% |
| Recurring financial income | 75 | €78 | €137 | +€59 | +74.9% |
| Financial charges | 65/66B | €15 | €96 | +€81 | +521% |
| Recurring financial charges | 65 | €15 | €96 | +€81 | +521% |
| Profit (loss) for the period before taxes | 9903 | €31,240 | €28,431 | -€2,809 | -9.0% |
| Income taxes | 67/77 | €6,592 | €14,956 | +€8,365 | +127% |
| Profit (loss) for the period | 9904 | €24,649 | €13,475 | -€11,174 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,649 | €13,475 | -€11,174 | -45.3% |
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 16 October 2026 via checked.be.