Acéso: 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.
Acéso
Largest movements
- Cash -€29,244
down €29,244 (-26.7%), from €109,611 to €80,367
mainly Net result for the year (-€68,052) and Investment in fixed assets (net) (-€16,325)
- Profit (loss) carried forward -€68,052
down €68,052 (-395.8%), from -€17,195 to -€85,247
- Debts within one year +€38,847
up €38,847 (+19.2%), from €202,679 to €241,526
of which Tax, wage and social debts: +€46,373
- Investment grants +€5,065
up €5,065 (+43.7%), from €11,600 to €16,665
- Accrued charges and deferred income -€4,291
down €4,291 (-66.7%), from €6,438 to €2,147
- Debts after one year -€2,607
down €2,607 (-26.5%), from €9,850 to €7,243
- Staff costs +€231,890
up €231,890 (+23.4%), from €990,842 to €1.2m
- Gross operating margin +€168,991
up €168,991 (+16.9%), from €1.0m to €1.2m
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 | €213,372 | €182,334 | -€31,038 | -14.5% |
| Fixed assets | 21/28 | €48,541 | €49,079 | +€538 | +1.1% |
| Tangible fixed assets | 22/27 | €48,541 | €48,579 | +€38 | +0.1% |
| Plant, machinery and equipment | 23 | €13,684 | €20,843 | +€7,159 | +52.3% |
| Furniture and vehicles | 24 | €34,857 | €27,736 | -€7,121 | -20.4% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €164,831 | €133,255 | -€31,576 | -19.2% |
| Amounts receivable within one year | 40/41 | €34,498 | €33,038 | -€1,460 | -4.2% |
| Trade receivables | 40 | €50 | - | -€50 | |
| Other amounts receivable | 41 | €34,448 | €33,038 | -€1,410 | -4.1% |
| Cash at bank and in hand | 54/58 | €109,611 | €80,367 | -€29,244 | -26.7% |
| Deferred charges and accrued income | 490/1 | €20,722 | €19,850 | -€872 | -4.2% |
| Total equity and liabilities | 10/49 | €213,372 | €182,334 | -€31,038 | -14.5% |
| Equity | 10/15 | -€5,595 | -€68,582 | -€62,987 | -1125.8% |
| Profit (loss) carried forward | 14 | -€17,195 | -€85,247 | -€68,052 | -395.8% |
| Investment grants | 15 | €11,600 | €16,665 | +€5,065 | +43.7% |
| Amounts payable | 17/49 | €218,967 | €250,916 | +€31,949 | +14.6% |
| Amounts payable after more than one year | 17 | €9,850 | €7,243 | -€2,607 | -26.5% |
| Financial debts | 170/4 | €9,850 | €7,243 | -€2,607 | -26.5% |
| Amounts payable within one year | 42/48 | €202,679 | €241,526 | +€38,847 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €2,505 | €2,607 | +€102 | +4.1% |
| Financial debts | 43 | €15 | - | -€15 | |
| Credit institutions | 430/8 | €15 | - | -€15 | |
| Trade debts | 44 | €20,275 | €11,211 | -€9,064 | -44.7% |
| Suppliers | 440/4 | €20,275 | €11,211 | -€9,064 | -44.7% |
| Taxes, remuneration and social security | 45 | €142,900 | €189,273 | +€46,373 | +32.5% |
| Taxes | 450/3 | €20,540 | €18,960 | -€1,580 | -7.7% |
| Remuneration and social security | 454/9 | €122,360 | €170,313 | +€47,953 | +39.2% |
| Accrued charges and deferred income | 492/3 | €6,438 | €2,147 | -€4,291 | -66.7% |
| Non-recurring operating income | 76A | €3,385 | - | -€3,385 | |
| Remuneration, social security and pensions | 62 | €990,842 | €1,222,732 | +€231,890 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,253 | €15,787 | +€1,534 | +10.8% |
| Other operating charges | 640/8 | €2,693 | €628 | -€2,065 | -76.7% |
| Non-recurring operating charges | 66A | €16,584 | €51 | -€16,533 | -99.7% |
| Gross operating margin | 9900 | €1,001,688 | €1,170,679 | +€168,991 | +16.9% |
| Operating profit (loss) | 9901 | -€22,684 | -€68,519 | -€45,835 | -202.1% |
| Financial income | 75/76B | €213 | €1,214 | +€1,001 | +470.0% |
| Recurring financial income | 75 | €213 | €114 | -€99 | -46.5% |
| Non-recurring financial income | 76B | - | €1,100 | +€1,100 | |
| Financial charges | 65/66B | €658 | €747 | +€89 | +13.5% |
| Recurring financial charges | 65 | €658 | €747 | +€89 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | -€23,129 | -€68,052 | -€44,923 | -194.2% |
| Profit (loss) for the period | 9904 | -€23,129 | -€68,052 | -€44,923 | -194.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,129 | -€68,052 | -€44,923 | -194.2% |
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 10 October 2026 via checked.be.