ACIRON: 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.
ACIRON
Largest movements
- Cash -€24,443
down €24,443 (-70.1%), from €34,885 to €10,442
mainly Trade debts (-€21,876) and Receivables within one year (-€16,626)
- Receivables within one year +€16,626
up €16,626 (+27.6%), from €60,216 to €76,842
of which Other amounts receivable: +€11,722
- Deferred charges and accrued income -€4,951
down €4,951 (-96.1%), from €5,152 to €201
- Trade debts -€21,876
down €21,876 (-51.6%), from €42,357 to €20,480
- Short-term financial debts +€20,648
up €20,648 (+20.6%), from €100,000 to €120,648
- Profit (loss) carried forward -€7,986
down €7,986 (-14.7%), from -€54,327 to -€62,314
- Tax, wage and social debts -€3,559
down €3,559 (-69.1%), from €5,154 to €1,594
- Gross operating margin -€10,789
down €10,789 (-13.1%), from €82,424 to €71,634
- Financial charges +€8,596
up €8,596 (+112%), from €7,698 to €16,293
of which Non-recurring financial charges: +€9,604
- Staff costs -€7,994
down €7,994 (-11.3%), from €70,884 to €62,891
- Depreciation -€2,181
down €2,181 (-56.8%), from €3,840 to €1,659
- Financial income -€1,753
down €1,753 (-46.6%), from €3,761 to €2,008
of which Financial income: -€1,271
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 | €122,877 | €109,661 | -€13,217 | -10.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,826 | €5,227 | +€401 | +8.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,471 | €1,872 | +€401 | +27.2% |
| Plant, machinery and equipment | 23 | €74 | €0 | -€74 | -100% |
| Furniture and vehicles | 24 | €725 | €1,488 | +€763 | +105% |
| Other tangible fixed assets | 26 | €672 | €384 | -€288 | -42.9% |
| Financial fixed assets | 28 | €3,355 | €3,355 | = | 0.0% |
| Current assets | 29/58 | €118,051 | €104,434 | -€13,617 | -11.5% |
| Stocks and contracts in progress | 3 | €17,799 | €16,949 | -€850 | -4.8% |
| Stocks | 30/36 | €17,799 | €16,949 | -€850 | -4.8% |
| Amounts receivable within one year | 40/41 | €60,216 | €76,842 | +€16,626 | +27.6% |
| Trade receivables | 40 | €10,160 | €15,065 | +€4,905 | +48.3% |
| Other amounts receivable | 41 | €50,056 | €61,777 | +€11,722 | +23.4% |
| Cash at bank and in hand | 54/58 | €34,885 | €10,442 | -€24,443 | -70.1% |
| Deferred charges and accrued income | 490/1 | €5,152 | €201 | -€4,951 | -96.1% |
| Total equity and liabilities | 10/49 | €122,877 | €109,661 | -€13,217 | -10.8% |
| Equity | 10/15 | -€26,061 | -€34,047 | -€7,986 | -30.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,066 | €22,066 | = | 0.0% |
| Tax-exempt reserves | 132 | €206 | €206 | = | 0.0% |
| Distributable reserves | 133 | €21,860 | €21,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,327 | -€62,314 | -€7,986 | -14.7% |
| Amounts payable | 17/49 | €148,938 | €143,708 | -€5,230 | -3.5% |
| Amounts payable within one year | 42/48 | €147,511 | €142,723 | -€4,788 | -3.2% |
| Financial debts | 43 | €100,000 | €120,648 | +€20,648 | +20.6% |
| Credit institutions | 430/8 | €100,000 | €120,648 | +€20,648 | +20.6% |
| Trade debts | 44 | €42,357 | €20,480 | -€21,876 | -51.6% |
| Suppliers | 440/4 | €42,357 | €20,480 | -€21,876 | -51.6% |
| Taxes, remuneration and social security | 45 | €5,154 | €1,594 | -€3,559 | -69.1% |
| Remuneration and social security | 454/9 | €5,154 | €1,594 | -€3,559 | -69.1% |
| Accrued charges and deferred income | 492/3 | €1,428 | €986 | -€442 | -31.0% |
| Non-recurring operating income | 76A | €8,035 | - | -€8,035 | |
| Remuneration, social security and pensions | 62 | €70,884 | €62,891 | -€7,994 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,840 | €1,659 | -€2,181 | -56.8% |
| Other operating charges | 640/8 | €1,053 | €786 | -€267 | -25.3% |
| Gross operating margin | 9900 | €82,424 | €71,634 | -€10,789 | -13.1% |
| Operating profit (loss) | 9901 | €6,647 | €6,298 | -€349 | -5.2% |
| Financial income | 75/76B | €3,761 | €2,008 | -€1,753 | -46.6% |
| Recurring financial income | 75 | €3,280 | €2,008 | -€1,271 | -38.8% |
| Non-recurring financial income | 76B | €482 | - | -€482 | |
| Financial charges | 65/66B | €7,698 | €16,293 | +€8,596 | +112% |
| Recurring financial charges | 65 | €7,698 | €6,690 | -€1,008 | -13.1% |
| Non-recurring financial charges | 66B | - | €9,604 | +€9,604 | |
| Profit (loss) for the period before taxes | 9903 | €2,711 | -€7,986 | -€10,697 | |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €2,711 | -€7,986 | -€10,697 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,711 | -€7,986 | -€10,697 |
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 15 October 2026 via checked.be.