ACONOS: 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.
ACONOS
Largest movements
- Cash +€27,580
up €27,580 (+35.4%), from €78,008 to €105,588
mainly Net result for the year (+€30,804) and Tax, wage and social debts (+€3,969)
- Reserves +€30,804
up €30,804 (+52.1%), from €59,091 to €89,895
- Other debts -€6,383
down €6,383 (-31.0%), from €20,563 to €14,180
- Tax, wage and social debts +€3,969
up €3,969 (+40.3%), from €9,858 to €13,826
- Trade debts -€2,380
down €2,380 (-99.9%), from €2,382 to €2
- Gross operating margin -€2,854
down €2,854 (-5.4%), from €52,625 to €49,771
- Financial charges -€862
down €862 (-21.9%), from €3,928 to €3,066
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 | €110,494 | €136,504 | +€26,010 | +23.5% |
| Fixed assets | 21/28 | €5,201 | €4,382 | -€819 | -15.8% |
| Tangible fixed assets | 22/27 | €5,201 | €4,382 | -€819 | -15.8% |
| Plant, machinery and equipment | 23 | €1,668 | €1,029 | -€639 | -38.3% |
| Furniture and vehicles | 24 | €3,533 | €3,353 | -€180 | -5.1% |
| Current assets | 29/58 | €105,293 | €132,122 | +€26,829 | +25.5% |
| Amounts receivable within one year | 40/41 | €27,285 | €26,534 | -€751 | -2.8% |
| Trade receivables | 40 | €26,668 | €25,917 | -€751 | -2.8% |
| Other amounts receivable | 41 | €617 | €617 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €78,008 | €105,588 | +€27,580 | +35.4% |
| Total equity and liabilities | 10/49 | €110,494 | €136,504 | +€26,010 | +23.5% |
| Equity | 10/15 | €77,691 | €108,495 | +€30,804 | +39.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,091 | €89,895 | +€30,804 | +52.1% |
| Distributable reserves | 133 | €59,091 | €89,895 | +€30,804 | +52.1% |
| Amounts payable | 17/49 | €32,803 | €28,009 | -€4,794 | -14.6% |
| Amounts payable within one year | 42/48 | €32,803 | €28,009 | -€4,794 | -14.6% |
| Trade debts | 44 | €2,382 | €2 | -€2,380 | -99.9% |
| Suppliers | 440/4 | €2,382 | €2 | -€2,380 | -99.9% |
| Taxes, remuneration and social security | 45 | €9,858 | €13,826 | +€3,969 | +40.3% |
| Taxes | 450/3 | €9,858 | €13,826 | +€3,969 | +40.3% |
| Other amounts payable | 47/48 | €20,563 | €14,180 | -€6,383 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,109 | €2,777 | -€333 | -10.7% |
| Other operating charges | 640/8 | €740 | €651 | -€89 | -12.1% |
| Gross operating margin | 9900 | €52,625 | €49,771 | -€2,854 | -5.4% |
| Operating profit (loss) | 9901 | €48,776 | €46,344 | -€2,432 | -5.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,928 | €3,066 | -€862 | -21.9% |
| Recurring financial charges | 65 | €3,928 | €3,066 | -€862 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €44,848 | €43,279 | -€1,569 | -3.5% |
| Income taxes | 67/77 | €12,658 | €12,475 | -€183 | -1.4% |
| Profit (loss) for the period | 9904 | €32,190 | €30,804 | -€1,386 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,190 | €30,804 | -€1,386 | -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 26 October 2026 via checked.be.