Acen: 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.
What changed
Acen
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€391,412
2024 · €862,184-€470,773
Equity
€2.9m
2024 · €2.6m+€391,412
Cash
€7,581
2024 · €33,732-€26,151
Balance sheet total
€6.7m
2024 · €4.9m+€1.8m
Largest movements
Assets
- Receivables within one year +€1.7m
up €1.7m (+179.6%), from €968,721 to €2.7m
of which Trade receivables: +€1.7m
Equity and liabilities
- Trade debts +€1.8m
up €1.8m (+150.2%), from €1.2m to €3.1m
- Other debts -€945,512
no longer reported in 2025 (was €945,512)
- Reserves +€391,400
up €391,400 (+45.4%), from €862,100 to €1.3m
of which Distributable reserves: +€391,400
- Accrued charges and deferred income +€277,776
new in 2025: €277,776
- Advances received +€159,242
new in 2025: €159,242
Income statement
- Purchases and services +€5.3m
up €5.3m (+255.4%), from €2.1m to €7.4m
- Turnover +€5.2m
up €5.2m (+316.1%), from €1.7m to €6.9m
- Financial income -€913,414
down €913,414 (-57.6%), from €1.6m to €673,398
- Gross operating margin +€589,478
up €589,478 (+1286.6%), from €45,818 to €635,297
- Staff costs +€138,931
up €138,931 (+20.3%), from €686,018 to €824,949
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.
Result 2024
€862,184
Gross operating margin
+€589,478
Staff costs
-€138,931
Depreciation
-€1,948
Write-downs
+€1,636
Other operating charges
-€1
Other operating items
-€9,142
Financial income
-€913,414
Financial charges
+€1,389
Taxes
+€160
Result 2025
€391,412
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.
From operations
+€89,206
Investment
-€25,357
Financing
-€90,000
Cash 2024
€33,732
From operations (derived)
+€89,206
Net result for the year
+€391,412
Depreciation
+€4,694
Receivables within one year
-€1.7m
Deferred charges and accrued income
-€38,196
Provisions
-€573
Trade debts
+€1.8m
Tax, wage and social debts
+€149,104
Advances received
+€159,242
Other debts
-€945,512
Accrued charges and deferred income
+€277,776
Investment (derived)
-€25,357
Investment in fixed assets (net)
-€25,357
Financing
-€90,000
Current portion of long-term debt
-€90,000
Cash 2025
€7,581
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,898,575 | €6,671,481 | +€1.8m | +36.2% |
| Fixed assets | 21/28 | €3,855,734 | €3,876,397 | +€20,663 | +0.5% |
| Tangible fixed assets | 22/27 | €2,797 | €36,942 | +€34,145 | +1220.7% |
| Plant, machinery and equipment | 23 | €2,797 | €36,942 | +€34,145 | +1220.7% |
| Financial fixed assets | 28 | €3,852,937 | €3,839,455 | -€13,482 | -0.3% |
| Current assets | 29/58 | €1,042,841 | €2,795,084 | +€1.8m | +168.0% |
| Amounts receivable within one year | 40/41 | €968,721 | €2,708,919 | +€1.7m | +179.6% |
| Trade receivables | 40 | €967,273 | €2,676,714 | +€1.7m | +176.7% |
| Other amounts receivable | 41 | €1,448 | €32,205 | +€30,757 | +2124.0% |
| Cash at bank and in hand | 54/58 | €33,732 | €7,581 | -€26,151 | -77.5% |
| Deferred charges and accrued income | 490/1 | €40,388 | €78,585 | +€38,196 | +94.6% |
| Total equity and liabilities | 10/49 | €4,898,575 | €6,671,481 | +€1.8m | +36.2% |
| Equity | 10/15 | €2,552,184 | €2,943,596 | +€391,412 | +15.3% |
| Contributions | 10/11 | €1,690,000 | €1,690,000 | = | 0.0% |
| Capital | 10 | €1,690,000 | €1,690,000 | = | 0.0% |
| Issued capital | 100 | €1,690,000 | €1,690,000 | = | 0.0% |
| Reserves | 13 | €862,100 | €1,253,500 | +€391,400 | +45.4% |
| Non-distributable reserves | 130/1 | €169,000 | €169,000 | = | 0.0% |
| Legal reserve | 130 | €169,000 | €169,000 | = | 0.0% |
| Distributable reserves | 133 | €693,100 | €1,084,500 | +€391,400 | +56.5% |
| Profit (loss) carried forward | 14 | €84 | €96 | +€12 | +14.0% |
| Provisions and deferred taxes | 16 | €1,063 | €490 | -€573 | -53.9% |
| Provisions for liabilities and charges | 160/5 | €1,063 | €490 | -€573 | -53.9% |
| Pensions and similar obligations | 160 | €1,063 | €490 | -€573 | -53.9% |
| Amounts payable | 17/49 | €2,345,327 | €3,727,395 | +€1.4m | +58.9% |
| Amounts payable within one year | 42/48 | €2,345,327 | €3,449,619 | +€1.1m | +47.1% |
| Current portion of amounts payable after more than one year | 42 | €90,000 | - | -€90,000 | |
| Trade debts | 44 | €1,219,739 | €3,051,197 | +€1.8m | +150.2% |
| Suppliers | 440/4 | €1,219,739 | €3,051,197 | +€1.8m | +150.2% |
| Advances received on contracts in progress | 46 | - | €159,242 | +€159,242 | |
| Taxes, remuneration and social security | 45 | €90,076 | €239,180 | +€149,104 | +165.5% |
| Taxes | 450/3 | €30,736 | €106,021 | +€75,285 | +244.9% |
| Remuneration and social security | 454/9 | €59,340 | €133,159 | +€73,819 | +124.4% |
| Other amounts payable | 47/48 | €945,512 | - | -€945,512 | |
| Accrued charges and deferred income | 492/3 | - | €277,776 | +€277,776 | |
| Turnover | 70 | €1,652,948 | €6,878,013 | +€5.2m | +316.1% |
| Non-recurring operating income | 76A | - | €120 | +€120 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,070,526 | €7,358,971 | +€5.3m | +255.4% |
| Remuneration, social security and pensions | 62 | €686,018 | €824,949 | +€138,931 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,746 | €4,694 | +€1,948 | +70.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,063 | -€573 | -€1,636 | |
| Other operating charges | 640/8 | €3,003 | €3,004 | +€1 | 0.0% |
| Non-recurring operating charges | 66A | - | €9,142 | +€9,142 | |
| Gross operating margin | 9900 | €45,818 | €635,297 | +€589,478 | +1286.6% |
| Operating profit (loss) | 9901 | -€647,012 | -€205,919 | +€441,093 | +68.2% |
| Financial income | 75/76B | €1,586,812 | €673,398 | -€913,414 | -57.6% |
| Recurring financial income | 75 | €1,586,812 | €673,398 | -€913,414 | -57.6% |
| Financial charges | 65/66B | €76,041 | €74,652 | -€1,389 | -1.8% |
| Recurring financial charges | 65 | €76,041 | €74,652 | -€1,389 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €863,759 | €392,826 | -€470,933 | -54.5% |
| Income taxes | 67/77 | €1,574 | €1,414 | -€160 | -10.2% |
| Profit (loss) for the period | 9904 | €862,184 | €391,412 | -€470,773 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €862,184 | €391,412 | -€470,773 | -54.6% |
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.