ACKRIVIA: 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.
ACKRIVIA
Largest movements
- Cash +€45,737
up €45,737 (+27.1%), from €168,734 to €214,471
mainly Net result for the year (+€85,709) and Other debts (+€59,413)
- Receivables within one year +€5,484
up €5,484 (+12.1%), from €45,315 to €50,798
of which Other amounts receivable: +€4,729
- Other debts +€59,413
up €59,413 (+166.7%), from €35,647 to €95,060
- Profit (loss) carried forward -€8,669
down €8,669 (-31.1%), from €27,838 to €19,169
- Gross operating margin +€73,869
up €73,869 (+163.9%), from €45,057 to €118,926
- Taxes +€21,462
up €21,462 (+168.2%), from €12,756 to €34,219
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 | €217,834 | €270,425 | +€52,591 | +24.1% |
| Fixed assets | 21/28 | €118 | €118 | = | 0.0% |
| Financial fixed assets | 28 | €118 | €118 | = | 0.0% |
| Current assets | 29/58 | €217,716 | €270,307 | +€52,591 | +24.2% |
| Amounts receivable within one year | 40/41 | €45,315 | €50,798 | +€5,484 | +12.1% |
| Trade receivables | 40 | €45,315 | €46,070 | +€755 | +1.7% |
| Other amounts receivable | 41 | - | €4,729 | +€4,729 | |
| Cash at bank and in hand | 54/58 | €168,734 | €214,471 | +€45,737 | +27.1% |
| Deferred charges and accrued income | 490/1 | €3,667 | €5,037 | +€1,370 | +37.4% |
| Total equity and liabilities | 10/49 | €217,834 | €270,425 | +€52,591 | +24.1% |
| Equity | 10/15 | €160,913 | €151,561 | -€9,352 | -5.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €123,074 | €122,392 | -€683 | -0.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €118,574 | €117,892 | -€683 | -0.6% |
| Profit (loss) carried forward | 14 | €27,838 | €19,169 | -€8,669 | -31.1% |
| Amounts payable | 17/49 | €56,921 | €118,863 | +€61,942 | +108.8% |
| Amounts payable within one year | 42/48 | €56,921 | €118,863 | +€61,942 | +108.8% |
| Trade debts | 44 | €130 | €53 | -€77 | -59.3% |
| Suppliers | 440/4 | €130 | €53 | -€77 | -59.3% |
| Taxes, remuneration and social security | 45 | €21,145 | €23,750 | +€2,606 | +12.3% |
| Taxes | 450/3 | €21,145 | €23,750 | +€2,606 | +12.3% |
| Other amounts payable | 47/48 | €35,647 | €95,060 | +€59,413 | +166.7% |
| Non-recurring operating income | 76A | - | €1,800 | +€1,800 | |
| Other operating charges | 640/8 | €1,261 | €266 | -€995 | -78.9% |
| Gross operating margin | 9900 | €45,057 | €118,926 | +€73,869 | +163.9% |
| Operating profit (loss) | 9901 | €43,796 | €118,660 | +€74,864 | +170.9% |
| Financial income | 75/76B | €1,431 | €1,327 | -€105 | -7.3% |
| Recurring financial income | 75 | €1,431 | €1,327 | -€105 | -7.3% |
| Financial charges | 65/66B | €67 | €59 | -€8 | -11.5% |
| Recurring financial charges | 65 | €67 | €59 | -€8 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €45,161 | €119,928 | +€74,767 | +165.6% |
| Income taxes | 67/77 | €12,756 | €34,219 | +€21,462 | +168.2% |
| Profit (loss) for the period | 9904 | €32,404 | €85,709 | +€53,305 | +164.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,404 | €85,709 | +€53,305 | +164.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.