ACIERTO: 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.
ACIERTO
Largest movements
- Receivables within one year +€12,992
up €12,992 (+100%), from €12,967 to €25,959
of which Trade receivables: +€13,005
- Tangible fixed assets -€12,492
down €12,492 (-67.1%), from €18,615 to €6,123
- Cash +€7,554
up €7,554 (+8.2%), from €91,668 to €99,223
mainly Net result for the year (+€106,912) and Depreciation (+€12,492)
- Profit (loss) carried forward +€106,912
up €106,912 (+34.9%), from -€306,316 to -€199,404
- Contributions -€100,000
down €100,000 (-23.9%), from €418,600 to €318,600
- Gross operating margin -€4,701
down €4,701 (-3.7%), from €125,585 to €120,884
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 | €124,700 | €131,672 | +€6,972 | +5.6% |
| Fixed assets | 21/28 | €18,615 | €6,123 | -€12,492 | -67.1% |
| Tangible fixed assets | 22/27 | €18,615 | €6,123 | -€12,492 | -67.1% |
| Furniture and vehicles | 24 | €18,615 | €6,123 | -€12,492 | -67.1% |
| Current assets | 29/58 | €106,085 | €125,549 | +€19,464 | +18.3% |
| Amounts receivable within one year | 40/41 | €12,967 | €25,959 | +€12,992 | +100% |
| Trade receivables | 40 | €12,947 | €25,952 | +€13,005 | +100% |
| Other amounts receivable | 41 | €20 | €7 | -€13 | -66.2% |
| Cash at bank and in hand | 54/58 | €91,668 | €99,223 | +€7,554 | +8.2% |
| Deferred charges and accrued income | 490/1 | €1,450 | €368 | -€1,082 | -74.6% |
| Total equity and liabilities | 10/49 | €124,700 | €131,672 | +€6,972 | +5.6% |
| Equity | 10/15 | €114,144 | €121,056 | +€6,912 | +6.1% |
| Contributions | 10/11 | €418,600 | €318,600 | -€100,000 | -23.9% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€306,316 | -€199,404 | +€106,912 | +34.9% |
| Amounts payable | 17/49 | €10,556 | €10,616 | +€60 | +0.6% |
| Amounts payable within one year | 42/48 | €10,556 | €10,616 | +€60 | +0.6% |
| Trade debts | 44 | €53 | €500 | +€447 | +845% |
| Suppliers | 440/4 | €53 | €500 | +€447 | +845% |
| Taxes, remuneration and social security | 45 | €8,104 | €7,978 | -€125 | -1.5% |
| Taxes | 450/3 | €8,104 | €7,978 | -€125 | -1.5% |
| Other amounts payable | 47/48 | €2,400 | €2,138 | -€262 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,492 | €12,492 | = | 0.0% |
| Other operating charges | 640/8 | €562 | €643 | +€81 | +14.4% |
| Gross operating margin | 9900 | €125,585 | €120,884 | -€4,701 | -3.7% |
| Operating profit (loss) | 9901 | €112,531 | €107,749 | -€4,782 | -4.2% |
| Financial charges | 65/66B | €40 | €44 | +€4 | +9.7% |
| Recurring financial charges | 65 | €40 | €44 | +€4 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €112,491 | €107,705 | -€4,786 | -4.3% |
| Income taxes | 67/77 | €819 | €793 | -€25 | -3.1% |
| Profit (loss) for the period | 9904 | €111,673 | €106,912 | -€4,761 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €111,673 | €106,912 | -€4,761 | -4.3% |
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 17 October 2026 via checked.be.