ACIO GROUPE: 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.
ACIO GROUPE
Largest movements
- Receivables within one year +€14,112
up €14,112 (+21.8%), from €64,860 to €78,972
of which Trade receivables: +€14,280
- Reserves +€29,000
up €29,000 (+20.5%), from €141,500 to €170,500
- Debts after one year -€25,727
down €25,727 (-45.7%), from €56,264 to €30,537
- Tax, wage and social debts +€11,174
up €11,174 (+22.8%), from €48,927 to €60,101
of which Remuneration and social security: +€11,000
- Financial charges -€593
down €593 (-27.6%), from €2,149 to €1,556
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 | €523,272 | €538,118 | +€14,846 | +2.8% |
| Fixed assets | 21/28 | €458,325 | €458,325 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,325 | €8,325 | = | 0.0% |
| Land and buildings | 22 | €8,325 | €8,325 | = | 0.0% |
| Financial fixed assets | 28 | €450,000 | €450,000 | = | 0.0% |
| Current assets | 29/58 | €64,947 | €79,793 | +€14,846 | +22.9% |
| Amounts receivable within one year | 40/41 | €64,860 | €78,972 | +€14,112 | +21.8% |
| Trade receivables | 40 | €63,580 | €77,860 | +€14,280 | +22.5% |
| Other amounts receivable | 41 | €1,280 | €1,112 | -€168 | -13.1% |
| Cash at bank and in hand | 54/58 | €87 | €628 | +€541 | +622% |
| Deferred charges and accrued income | 490/1 | - | €193 | +€193 | |
| Total equity and liabilities | 10/49 | €523,272 | €538,118 | +€14,846 | +2.8% |
| Equity | 10/15 | €384,848 | €414,609 | +€29,761 | +7.7% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €141,500 | €170,500 | +€29,000 | +20.5% |
| Distributable reserves | 133 | €141,500 | €170,500 | +€29,000 | +20.5% |
| Profit (loss) carried forward | 14 | €168,348 | €169,109 | +€761 | +0.5% |
| Amounts payable | 17/49 | €138,424 | €123,509 | -€14,915 | -10.8% |
| Amounts payable after more than one year | 17 | €56,264 | €30,537 | -€25,727 | -45.7% |
| Financial debts | 170/4 | €56,264 | €30,537 | -€25,727 | -45.7% |
| Amounts payable within one year | 42/48 | €82,160 | €92,972 | +€10,812 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €25,321 | €25,727 | +€406 | +1.6% |
| Trade debts | 44 | €385 | €193 | -€192 | -49.9% |
| Suppliers | 440/4 | €385 | €193 | -€192 | -49.9% |
| Taxes, remuneration and social security | 45 | €48,927 | €60,101 | +€11,174 | +22.8% |
| Taxes | 450/3 | €9,427 | €9,601 | +€174 | +1.8% |
| Remuneration and social security | 454/9 | €39,500 | €50,500 | +€11,000 | +27.8% |
| Other amounts payable | 47/48 | €7,527 | €6,951 | -€576 | -7.7% |
| Other operating charges | 640/8 | €577 | €780 | +€203 | +35.2% |
| Gross operating margin | 9900 | €45,610 | €45,886 | +€276 | +0.6% |
| Operating profit (loss) | 9901 | €45,033 | €45,106 | +€73 | +0.2% |
| Financial charges | 65/66B | €2,149 | €1,556 | -€593 | -27.6% |
| Recurring financial charges | 65 | €2,149 | €1,556 | -€593 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €42,884 | €43,550 | +€666 | +1.6% |
| Income taxes | 67/77 | €13,622 | €13,789 | +€167 | +1.2% |
| Profit (loss) for the period | 9904 | €29,262 | €29,761 | +€499 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,262 | €29,761 | +€499 | +1.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.