ACIDU: 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.
ACIDU
Largest movements
- Cash +€17,668
up €17,668 (+6.4%), from €277,439 to €295,107
mainly Net result for the year (+€18,290) and Trade debts (+€7,862)
- Receivables within one year +€6,010
up €6,010 (+42.1%), from €14,264 to €20,274
of which Trade receivables: +€6,968
- Profit (loss) carried forward +€10,142
up €10,142, from -€10,142 to €0
- Reserves +€8,148
up €8,148 (+2.8%), from €286,599 to €294,747
of which Distributable reserves: +€8,148
- Trade debts +€7,862
up €7,862 (+663.7%), from €1,185 to €9,047
- Gross operating margin -€42,506
down €42,506 (-63.8%), from €66,578 to €24,072
- Taxes -€8,049
down €8,049 (-59.7%), from €13,489 to €5,440
- Financial income -€2,922
down €2,922 (-57.4%), from €5,092 to €2,170
- Financial charges +€1,952
up €1,952 (+1618.6%), from €121 to €2,072
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 | €291,919 | €316,405 | +€24,486 | +8.4% |
| Fixed assets | 21/28 | - | €831 | +€831 | |
| Tangible fixed assets | 22/27 | - | €831 | +€831 | |
| Furniture and vehicles | 24 | - | €831 | +€831 | |
| Current assets | 29/58 | €291,919 | €315,573 | +€23,655 | +8.1% |
| Amounts receivable within one year | 40/41 | €14,264 | €20,274 | +€6,010 | +42.1% |
| Trade receivables | 40 | €13,104 | €20,072 | +€6,968 | +53.2% |
| Other amounts receivable | 41 | €1,160 | €202 | -€959 | -82.6% |
| Cash at bank and in hand | 54/58 | €277,439 | €295,107 | +€17,668 | +6.4% |
| Deferred charges and accrued income | 490/1 | €215 | €192 | -€23 | -10.7% |
| Total equity and liabilities | 10/49 | €291,919 | €316,405 | +€24,486 | +8.4% |
| Equity | 10/15 | €282,657 | €300,947 | +€18,290 | +6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €286,599 | €294,747 | +€8,148 | +2.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €284,599 | €292,747 | +€8,148 | +2.9% |
| Profit (loss) carried forward | 14 | -€10,142 | €0 | +€10,142 | |
| Amounts payable | 17/49 | €9,262 | €15,458 | +€6,196 | +66.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,262 | €15,458 | +€6,196 | +66.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,185 | €9,047 | +€7,862 | +663.7% |
| Suppliers | 440/4 | €1,185 | €9,047 | +€7,862 | +663.7% |
| Taxes, remuneration and social security | 45 | €8,077 | €6,060 | -€2,017 | -25.0% |
| Taxes | 450/3 | €8,077 | €6,060 | -€2,017 | -25.0% |
| Other amounts payable | 47/48 | €0 | €350 | +€350 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €268 | +€268 | |
| Other operating charges | 640/8 | €419 | €173 | -€246 | -58.8% |
| Gross operating margin | 9900 | €66,578 | €24,072 | -€42,506 | -63.8% |
| Operating profit (loss) | 9901 | €66,159 | €23,632 | -€42,527 | -64.3% |
| Financial income | 75/76B | €5,092 | €2,170 | -€2,922 | -57.4% |
| Recurring financial income | 75 | €5,092 | €2,170 | -€2,922 | -57.4% |
| Financial charges | 65/66B | €121 | €2,072 | +€1,952 | +1618.6% |
| Recurring financial charges | 65 | €121 | €2,072 | +€1,952 | +1618.6% |
| Profit (loss) for the period before taxes | 9903 | €71,130 | €23,730 | -€47,400 | -66.6% |
| Income taxes | 67/77 | €13,489 | €5,440 | -€8,049 | -59.7% |
| Profit (loss) for the period | 9904 | €57,641 | €18,290 | -€39,351 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57,641 | €18,290 | -€39,351 | -68.3% |
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 8 October 2026 via checked.be.