Acoparfum: 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.
Acoparfum
Largest movements
- Receivables within one year +€10,478
up €10,478 (+11.4%), from €91,991 to €102,469
of which Trade receivables: +€10,057
- Cash -€4,249
down €4,249 (-4.7%), from €90,924 to €86,675
mainly Receivables within one year (-€10,478) and Tax, wage and social debts (-€6,724)
- Reserves +€20,000
up €20,000 (+24.1%), from €83,099 to €103,099
of which Distributable reserves: +€20,000
- Profit (loss) carried forward -€12,265
down €12,265 (-64.8%), from €18,938 to €6,673
- Trade debts +€6,989
up €6,989 (+15.1%), from €46,205 to €53,194
- Tax, wage and social debts -€6,724
down €6,724 (-93.4%), from €7,200 to €477
- Gross operating margin -€5,986
down €5,986 (-35.6%), from €16,799 to €10,814
- Taxes -€1,543
down €1,543 (-37.4%), from €4,121 to €2,578
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 | €183,525 | €189,754 | +€6,229 | +3.4% |
| Fixed assets | 21/28 | €610 | €610 | = | 0.0% |
| Financial fixed assets | 28 | €610 | €610 | = | 0.0% |
| Current assets | 29/58 | €182,915 | €189,144 | +€6,229 | +3.4% |
| Amounts receivable within one year | 40/41 | €91,991 | €102,469 | +€10,478 | +11.4% |
| Trade receivables | 40 | €91,991 | €102,048 | +€10,057 | +10.9% |
| Other amounts receivable | 41 | - | €422 | +€422 | |
| Cash at bank and in hand | 54/58 | €90,924 | €86,675 | -€4,249 | -4.7% |
| Total equity and liabilities | 10/49 | €183,525 | €189,754 | +€6,229 | +3.4% |
| Equity | 10/15 | €124,170 | €130,134 | +€5,964 | +4.8% |
| Contributions | 10/11 | €22,133 | €20,363 | -€1,771 | -8.0% |
| Reserves | 13 | €83,099 | €103,099 | +€20,000 | +24.1% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €80,000 | €100,000 | +€20,000 | +25.0% |
| Profit (loss) carried forward | 14 | €18,938 | €6,673 | -€12,265 | -64.8% |
| Amounts payable | 17/49 | €59,355 | €59,620 | +€265 | +0.4% |
| Amounts payable after more than one year | 17 | €5,949 | €5,949 | = | 0.0% |
| Other amounts payable | 178/9 | €5,949 | €5,949 | = | 0.0% |
| Amounts payable within one year | 42/48 | €53,406 | €53,671 | +€265 | +0.5% |
| Trade debts | 44 | €46,205 | €53,194 | +€6,989 | +15.1% |
| Suppliers | 440/4 | €46,205 | €53,194 | +€6,989 | +15.1% |
| Taxes, remuneration and social security | 45 | €7,200 | €477 | -€6,724 | -93.4% |
| Taxes | 450/3 | €7,200 | €477 | -€6,724 | -93.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €16,799 | €10,814 | -€5,986 | -35.6% |
| Operating profit (loss) | 9901 | €16,412 | €10,414 | -€5,998 | -36.5% |
| Financial income | 75/76B | €20 | €0 | -€20 | -99.6% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -99.6% |
| Financial charges | 65/66B | €118 | €101 | -€17 | -14.4% |
| Recurring financial charges | 65 | €118 | €101 | -€17 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €16,315 | €10,313 | -€6,001 | -36.8% |
| Income taxes | 67/77 | €4,121 | €2,578 | -€1,543 | -37.4% |
| Profit (loss) for the period | 9904 | €12,194 | €7,735 | -€4,459 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,194 | €7,735 | -€4,459 | -36.6% |
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 19 October 2026 via checked.be.