ACIDBASE: 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.
ACIDBASE
Largest movements
- Cash +€52,027
up €52,027 (+77.0%), from €67,542 to €119,570
mainly Other debts (+€117,046) and Net result for the year (+€53,589)
- Tangible fixed assets -€26,439
down €26,439 (-5.3%), from €495,984 to €469,545
of which Furniture and vehicles: -€13,498
- Current investments -€9,822
down €9,822 (-88.2%), from €11,138 to €1,317
- Receivables within one year -€7,073
down €7,073 (-22.4%), from €31,622 to €24,549
of which Other amounts receivable: -€10,098
- Other debts +€117,046
up €117,046 (+3,785%), from €3,093 to €120,139
- Reserves -€60,892
down €60,892 (-27.3%), from €222,721 to €161,830
- Debts after one year -€22,711
down €22,711 (-7.4%), from €308,746 to €286,035
- Tax, wage and social debts -€10,121
down €10,121 (-72.9%), from €13,877 to €3,755
- Trade debts -€6,472
down €6,472 (-67.7%), from €9,566 to €3,094
- Gross operating margin +€50,722
up €50,722 (+81.6%), from €62,135 to €112,857
- Provisions +€12,520
up €12,520 (+86.0%), from -€14,562 to -€2,042
- Taxes +€8,868
up €8,868 (+112%), from €7,941 to €16,809
- Financial charges -€6,103
down €6,103 (-38.4%), from €15,872 to €9,769
- Financial income -€5,765
down €5,765 (-99.8%), from €5,776 to €11
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 | €606,772 | €617,939 | +€11,167 | +1.8% |
| Fixed assets | 21/28 | €496,009 | €469,570 | -€26,439 | -5.3% |
| Tangible fixed assets | 22/27 | €495,984 | €469,545 | -€26,439 | -5.3% |
| Land and buildings | 22 | €393,300 | €381,900 | -€11,400 | -2.9% |
| Furniture and vehicles | 24 | €62,040 | €48,542 | -€13,498 | -21.8% |
| Other tangible fixed assets | 26 | €40,643 | €39,102 | -€1,541 | -3.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €110,764 | €148,369 | +€37,606 | +34.0% |
| Amounts receivable within one year | 40/41 | €31,622 | €24,549 | -€7,073 | -22.4% |
| Trade receivables | 40 | €13,333 | €16,358 | +€3,025 | +22.7% |
| Other amounts receivable | 41 | €18,289 | €8,191 | -€10,098 | -55.2% |
| Current investments | 50/53 | €11,138 | €1,317 | -€9,822 | -88.2% |
| Cash at bank and in hand | 54/58 | €67,542 | €119,570 | +€52,027 | +77.0% |
| Deferred charges and accrued income | 490/1 | €461 | €2,934 | +€2,473 | +537% |
| Total equity and liabilities | 10/49 | €606,772 | €617,939 | +€11,167 | +1.8% |
| Equity | 10/15 | €241,271 | €180,380 | -€60,892 | -25.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €222,721 | €161,830 | -€60,892 | -27.3% |
| Distributable reserves | 133 | €222,721 | €161,830 | -€60,892 | -27.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €2,042 | €0 | -€2,042 | -100% |
| Provisions for liabilities and charges | 160/5 | €2,042 | €0 | -€2,042 | -100% |
| Other liabilities and charges | 164/5 | €2,042 | €0 | -€2,042 | -100% |
| Amounts payable | 17/49 | €363,459 | €437,559 | +€74,100 | +20.4% |
| Amounts payable after more than one year | 17 | €308,746 | €286,035 | -€22,711 | -7.4% |
| Financial debts | 170/4 | €308,746 | €286,035 | -€22,711 | -7.4% |
| Amounts payable within one year | 42/48 | €48,622 | €149,700 | +€101,077 | +208% |
| Current portion of amounts payable after more than one year | 42 | €22,087 | €22,711 | +€624 | +2.8% |
| Trade debts | 44 | €9,566 | €3,094 | -€6,472 | -67.7% |
| Suppliers | 440/4 | €9,566 | €3,094 | -€6,472 | -67.7% |
| Taxes, remuneration and social security | 45 | €13,877 | €3,755 | -€10,121 | -72.9% |
| Taxes | 450/3 | €13,877 | €3,755 | -€10,121 | -72.9% |
| Other amounts payable | 47/48 | €3,093 | €120,139 | +€117,046 | +3,785% |
| Accrued charges and deferred income | 492/3 | €6,091 | €1,825 | -€4,266 | -70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,207 | €30,485 | +€278 | +0.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€14,562 | -€2,042 | +€12,520 | +86.0% |
| Other operating charges | 640/8 | €2,193 | €4,258 | +€2,064 | +94.1% |
| Gross operating margin | 9900 | €62,135 | €112,857 | +€50,722 | +81.6% |
| Operating profit (loss) | 9901 | €44,297 | €80,156 | +€35,859 | +81.0% |
| Financial income | 75/76B | €5,776 | €11 | -€5,765 | -99.8% |
| Recurring financial income | 75 | €5,776 | €11 | -€5,765 | -99.8% |
| Financial charges | 65/66B | €15,872 | €9,769 | -€6,103 | -38.4% |
| Recurring financial charges | 65 | €15,872 | €9,769 | -€6,103 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €34,201 | €70,398 | +€36,197 | +106% |
| Income taxes | 67/77 | €7,941 | €16,809 | +€8,868 | +112% |
| Profit (loss) for the period | 9904 | €26,260 | €53,589 | +€27,329 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €26,260 | €53,589 | +€27,329 | +104% |
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.