ACID Finance: 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.
ACID Finance
Largest movements
- Current investments -€207,496
down €207,496 (-100%), from €207,496 to €0
- Cash +€64,861
up €64,861 (+789%), from €8,218 to €73,080
mainly Current investments (+€207,496) and Trade debts (+€43,297)
- Tangible fixed assets -€16,384
down €16,384 (-23.3%), from €70,437 to €54,053
- Deferred charges and accrued income +€9,559
up €9,559 (+482%), from €1,985 to €11,544
- Receivables within one year -€4,631
down €4,631 (-4.2%), from €110,633 to €106,002
- Debts after one year -€234,576
down €234,576 (-88.8%), from €264,172 to €29,596
of which Financial debts: -€234,576
- Trade debts +€43,297
up €43,297 (+1,094%), from €3,959 to €47,256
- Tax, wage and social debts +€37,491
up €37,491 (+79.9%), from €46,898 to €84,389
of which Remuneration and social security: +€36,208
- Other debts -€6,255
down €6,255 (-18.8%), from €33,258 to €27,003
- Gross operating margin +€43,866
up €43,866 (+8.7%), from €503,416 to €547,281
- Staff costs +€39,650
up €39,650 (+9.0%), from €441,708 to €481,358
- Financial income +€6,537
up €6,537 (+1,288%), from €507 to €7,045
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 | €398,770 | €244,680 | -€154,090 | -38.6% |
| Fixed assets | 21/28 | €70,437 | €54,053 | -€16,384 | -23.3% |
| Tangible fixed assets | 22/27 | €70,437 | €54,053 | -€16,384 | -23.3% |
| Furniture and vehicles | 24 | €70,437 | €54,053 | -€16,384 | -23.3% |
| Current assets | 29/58 | €328,333 | €190,626 | -€137,707 | -41.9% |
| Amounts receivable within one year | 40/41 | €110,633 | €106,002 | -€4,631 | -4.2% |
| Trade receivables | 40 | €110,633 | €106,002 | -€4,631 | -4.2% |
| Current investments | 50/53 | €207,496 | €0 | -€207,496 | -100% |
| Cash at bank and in hand | 54/58 | €8,218 | €73,080 | +€64,861 | +789% |
| Deferred charges and accrued income | 490/1 | €1,985 | €11,544 | +€9,559 | +482% |
| Total equity and liabilities | 10/49 | €398,770 | €244,680 | -€154,090 | -38.6% |
| Equity | 10/15 | €17,715 | €21,038 | +€3,324 | +18.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €1,038 | +€1,038 | |
| Distributable reserves | 133 | - | €1,038 | +€1,038 | |
| Profit (loss) carried forward | 14 | -€2,285 | €0 | +€2,285 | |
| Amounts payable | 17/49 | €381,055 | €223,641 | -€157,414 | -41.3% |
| Amounts payable after more than one year | 17 | €264,172 | €29,596 | -€234,576 | -88.8% |
| Financial debts | 170/4 | €264,172 | €29,596 | -€234,576 | -88.8% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €116,883 | €194,045 | +€77,162 | +66.0% |
| Current portion of amounts payable after more than one year | 42 | €32,769 | €35,398 | +€2,629 | +8.0% |
| Trade debts | 44 | €3,959 | €47,256 | +€43,297 | +1,094% |
| Suppliers | 440/4 | €3,959 | €47,256 | +€43,297 | +1,094% |
| Taxes, remuneration and social security | 45 | €46,898 | €84,389 | +€37,491 | +79.9% |
| Taxes | 450/3 | €1,071 | €2,354 | +€1,283 | +120% |
| Remuneration and social security | 454/9 | €45,826 | €82,035 | +€36,208 | +79.0% |
| Other amounts payable | 47/48 | €33,258 | €27,003 | -€6,255 | -18.8% |
| Non-recurring operating income | 76A | €6,109 | €0 | -€6,109 | -100% |
| Remuneration, social security and pensions | 62 | €441,708 | €481,358 | +€39,650 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,482 | €16,384 | +€4,902 | +42.7% |
| Other operating charges | 640/8 | €1,509 | €1,578 | +€69 | +4.6% |
| Gross operating margin | 9900 | €503,416 | €547,281 | +€43,866 | +8.7% |
| Operating profit (loss) | 9901 | €48,716 | €47,961 | -€755 | -1.6% |
| Financial income | 75/76B | €507 | €7,045 | +€6,537 | +1,288% |
| Recurring financial income | 75 | €507 | €7,045 | +€6,537 | +1,288% |
| Financial charges | 65/66B | €2,288 | €5,346 | +€3,058 | +134% |
| Recurring financial charges | 65 | €2,288 | €5,346 | +€3,058 | +134% |
| Profit (loss) for the period before taxes | 9903 | €46,936 | €49,660 | +€2,724 | +5.8% |
| Income taxes | 67/77 | €16,223 | €19,468 | +€3,244 | +20.0% |
| Profit (loss) for the period | 9904 | €30,712 | €30,192 | -€520 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,712 | €30,192 | -€520 | -1.7% |
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 22 October 2026 via checked.be.