ACASTUS: 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.
ACASTUS
Largest movements
- Tangible fixed assets -€61,484
down €61,484 (-3.1%), from €2.0m to €1.9m
- Cash +€50,359
up €50,359 (+14,371%), from €350 to €50,709
mainly Depreciation (+€61,484) and Net result for the year (+€54,888)
- Debts after one year -€195,000
down €195,000 (-9.3%), from €2.1m to €1.9m
- Reserves +€54,888
up €54,888 (+9.2%), from €597,749 to €652,638
of which Distributable reserves: +€54,888
- Other debts +€50,857
up €50,857 (+2.9%), from €1.7m to €1.8m
- Financial charges -€10,903
down €10,903 (-8.1%), from €134,058 to €123,155
- Gross operating margin +€8,541
up €8,541 (+3.1%), from €275,510 to €284,051
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 | €4,719,945 | €4,671,379 | -€48,566 | -1.0% |
| Fixed assets | 21/28 | €4,657,704 | €4,596,219 | -€61,484 | -1.3% |
| Tangible fixed assets | 22/27 | €1,968,954 | €1,907,470 | -€61,484 | -3.1% |
| Land and buildings | 22 | €1,968,954 | €1,907,470 | -€61,484 | -3.1% |
| Financial fixed assets | 28 | €2,688,750 | €2,688,750 | = | 0.0% |
| Current assets | 29/58 | €62,242 | €75,159 | +€12,918 | +20.8% |
| Amounts receivable within one year | 40/41 | €61,351 | €20,833 | -€40,518 | -66.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €61,351 | €20,833 | -€40,518 | -66.0% |
| Cash at bank and in hand | 54/58 | €350 | €50,709 | +€50,359 | +14,371% |
| Deferred charges and accrued income | 490/1 | €540 | €3,617 | +€3,077 | +570% |
| Total equity and liabilities | 10/49 | €4,719,945 | €4,671,379 | -€48,566 | -1.0% |
| Equity | 10/15 | €616,299 | €671,188 | +€54,888 | +8.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €597,749 | €652,638 | +€54,888 | +9.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €597,749 | €652,638 | +€54,888 | +9.2% |
| Amounts payable | 17/49 | €4,103,646 | €4,000,191 | -€103,455 | -2.5% |
| Amounts payable after more than one year | 17 | €2,096,250 | €1,901,250 | -€195,000 | -9.3% |
| Financial debts | 170/4 | €2,096,250 | €1,901,250 | -€195,000 | -9.3% |
| Amounts payable within one year | 42/48 | €1,941,751 | €2,029,414 | +€87,663 | +4.5% |
| Financial debts | 43 | €195,000 | €195,000 | = | 0.0% |
| Credit institutions | 430/8 | €195,000 | €195,000 | = | 0.0% |
| Trade debts | 44 | €565 | €4,774 | +€4,208 | +744% |
| Suppliers | 440/4 | €565 | €4,774 | +€4,208 | +744% |
| Advances received on contracts in progress | 46 | €0 | €32,597 | +€32,597 | |
| Other amounts payable | 47/48 | €1,746,186 | €1,797,043 | +€50,857 | +2.9% |
| Accrued charges and deferred income | 492/3 | €65,645 | €69,527 | +€3,883 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,484 | €61,484 | = | 0.0% |
| Other operating charges | 640/8 | €44,914 | €46,102 | +€1,187 | +2.6% |
| Gross operating margin | 9900 | €275,510 | €284,051 | +€8,541 | +3.1% |
| Operating profit (loss) | 9901 | €169,112 | €176,465 | +€7,353 | +4.3% |
| Financial income | 75/76B | €540 | €1,578 | +€1,038 | +192% |
| Recurring financial income | 75 | €540 | €1,578 | +€1,038 | +192% |
| Financial charges | 65/66B | €134,058 | €123,155 | -€10,903 | -8.1% |
| Recurring financial charges | 65 | €134,058 | €123,155 | -€10,903 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €35,593 | €54,888 | +€19,295 | +54.2% |
| Profit (loss) for the period | 9904 | €35,593 | €54,888 | +€19,295 | +54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,593 | €54,888 | +€19,295 | +54.2% |
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 14 October 2026 via checked.be.