ACIA Group: 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.
ACIA Group
Largest movements
- Receivables within one year -€65,563
down €65,563 (-57.1%), from €114,743 to €49,180
of which Other amounts receivable: -€62,057
- Cash -€8,527
down €8,527 (-47.1%), from €18,123 to €9,596
mainly Trade debts (-€34,626) and Net result for the year (-€27,574)
- Tangible fixed assets -€8,515
no longer reported in 2025 (was €8,515)
- Deferred charges and accrued income -€1,658
no longer reported in 2025 (was €1,658)
- Trade debts -€34,626
down €34,626 (-57.2%), from €60,483 to €25,857
- Profit (loss) carried forward -€27,574
down €27,574 (-68.5%), from €40,232 to €12,659
- Tax, wage and social debts -€12,064
no longer reported in 2025 (was €12,064)
of which Taxes: -€12,013
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Gross operating margin -€90,422
down €90,422, from €72,169 to -€18,253
- Staff costs -€34,985
no longer reported in 2025 (was €34,985)
- Taxes -€10,628
no longer reported in 2025 (was €10,628)
- Depreciation -€4,906
down €4,906 (-100.0%), from €4,906 to €0
- Other operating charges +€4,118
up €4,118 (+590%), from €698 to €4,816
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 | €143,239 | €58,976 | -€84,263 | -58.8% |
| Fixed assets | 21/28 | €8,715 | €200 | -€8,515 | -97.7% |
| Tangible fixed assets | 22/27 | €8,515 | - | -€8,515 | |
| Furniture and vehicles | 24 | €8,515 | - | -€8,515 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €134,524 | €58,776 | -€75,748 | -56.3% |
| Amounts receivable within one year | 40/41 | €114,743 | €49,180 | -€65,563 | -57.1% |
| Trade receivables | 40 | €7,747 | €4,241 | -€3,506 | -45.3% |
| Other amounts receivable | 41 | €106,996 | €44,939 | -€62,057 | -58.0% |
| Cash at bank and in hand | 54/58 | €18,123 | €9,596 | -€8,527 | -47.1% |
| Deferred charges and accrued income | 490/1 | €1,658 | - | -€1,658 | |
| Total equity and liabilities | 10/49 | €143,239 | €58,976 | -€84,263 | -58.8% |
| Equity | 10/15 | €60,692 | €33,119 | -€27,574 | -45.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €40,232 | €12,659 | -€27,574 | -68.5% |
| Amounts payable | 17/49 | €82,547 | €25,857 | -€56,690 | -68.7% |
| Amounts payable within one year | 42/48 | €82,547 | €25,857 | -€56,690 | -68.7% |
| Trade debts | 44 | €60,483 | €25,857 | -€34,626 | -57.2% |
| Suppliers | 440/4 | €60,483 | €25,857 | -€34,626 | -57.2% |
| Taxes, remuneration and social security | 45 | €12,064 | - | -€12,064 | |
| Taxes | 450/3 | €12,013 | - | -€12,013 | |
| Remuneration and social security | 454/9 | €50 | - | -€50 | |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Remuneration, social security and pensions | 62 | €34,985 | - | -€34,985 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,906 | €0 | -€4,906 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,180 | - | -€3,180 | |
| Other operating charges | 640/8 | €698 | €4,816 | +€4,118 | +590% |
| Non-recurring operating charges | 66A | €3,155 | €4,023 | +€868 | +27.5% |
| Gross operating margin | 9900 | €72,169 | -€18,253 | -€90,422 | |
| Operating profit (loss) | 9901 | €25,245 | -€27,092 | -€52,337 | |
| Financial charges | 65/66B | €316 | €482 | +€165 | +52.3% |
| Recurring financial charges | 65 | €316 | €482 | +€165 | +52.3% |
| Profit (loss) for the period before taxes | 9903 | €24,928 | -€27,574 | -€52,502 | |
| Income taxes | 67/77 | €10,628 | - | -€10,628 | |
| Profit (loss) for the period | 9904 | €14,301 | -€27,574 | -€41,874 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,301 | -€27,574 | -€41,874 |
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 23 October 2026 via checked.be.