ACORDATA: 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.
ACORDATA
Largest movements
- Current investments -€99,033
no longer reported in 2025 (was €99,033)
- Receivables within one year -€18,526
down €18,526 (-65.6%), from €28,239 to €9,713
- Cash -€5,125
down €5,125 (-1.9%), from €270,514 to €265,388
mainly Debts after one year (-€88,504) and Trade debts (-€36,168)
- Debts after one year -€88,504
down €88,504 (-37.4%), from €236,408 to €147,903
- Trade debts -€36,168
no longer reported in 2025 (was €36,168)
- Current portion of long-term debt +€10,180
up €10,180 (+20.9%), from €48,654 to €58,835
- Tax, wage and social debts -€9,698
down €9,698 (-84.1%), from €11,527 to €1,829
- Gross operating margin -€2,525
down €2,525 (-25.3%), from €9,967 to €7,442
- Other operating charges +€2,499
up €2,499 (+460%), from €543 to €3,042
- Taxes -€1,881
down €1,881 (-51.3%), from €3,666 to €1,785
- Financial charges +€397
up €397 (+3,389%), from €12 to €409
of which Financial charges: +€392
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 | €397,785 | €275,101 | -€122,684 | -30.8% |
| Current assets | 29/58 | €397,785 | €275,101 | -€122,684 | -30.8% |
| Amounts receivable within one year | 40/41 | €28,239 | €9,713 | -€18,526 | -65.6% |
| Trade receivables | 40 | €28,239 | €9,713 | -€18,526 | -65.6% |
| Current investments | 50/53 | €99,033 | - | -€99,033 | |
| Cash at bank and in hand | 54/58 | €270,514 | €265,388 | -€5,125 | -1.9% |
| Total equity and liabilities | 10/49 | €397,785 | €275,101 | -€122,684 | -30.8% |
| Equity | 10/15 | €64,310 | €66,534 | +€2,224 | +3.5% |
| Contributions | 10/11 | €92,960 | €92,960 | = | 0.0% |
| Capital | 10 | €92,960 | €92,960 | = | 0.0% |
| Issued capital | 100 | €92,960 | €92,960 | = | 0.0% |
| Reserves | 13 | €84,816 | €84,816 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,296 | €9,296 | = | 0.0% |
| Legal reserve | 130 | €9,296 | €9,296 | = | 0.0% |
| Tax-exempt reserves | 132 | €662 | €662 | = | 0.0% |
| Distributable reserves | 133 | €74,858 | €74,858 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,466 | -€111,242 | +€2,224 | +2.0% |
| Amounts payable | 17/49 | €333,475 | €208,567 | -€124,908 | -37.5% |
| Amounts payable after more than one year | 17 | €236,408 | €147,903 | -€88,504 | -37.4% |
| Financial debts | 170/4 | €236,408 | €147,903 | -€88,504 | -37.4% |
| Amounts payable within one year | 42/48 | €97,068 | €60,664 | -€36,404 | -37.5% |
| Current portion of amounts payable after more than one year | 42 | €48,654 | €58,835 | +€10,180 | +20.9% |
| Trade debts | 44 | €36,168 | - | -€36,168 | |
| Suppliers | 440/4 | €36,168 | - | -€36,168 | |
| Taxes, remuneration and social security | 45 | €11,527 | €1,829 | -€9,698 | -84.1% |
| Taxes | 450/3 | €11,527 | €1,829 | -€9,698 | -84.1% |
| Other amounts payable | 47/48 | €718 | - | -€718 | |
| Other operating charges | 640/8 | €543 | €3,042 | +€2,499 | +460% |
| Gross operating margin | 9900 | €9,967 | €7,442 | -€2,525 | -25.3% |
| Operating profit (loss) | 9901 | €9,424 | €4,400 | -€5,024 | -53.3% |
| Financial income | 75/76B | €30 | €18 | -€12 | -40.0% |
| Recurring financial income | 75 | €20 | €18 | -€2 | -10.3% |
| Non-recurring financial income | 76B | €10 | €18 | +€8 | +80.8% |
| Financial charges | 65/66B | €12 | €409 | +€397 | +3,389% |
| Recurring financial charges | 65 | €12 | €404 | +€392 | +3,346% |
| Non-recurring financial charges | 66B | €12 | €5 | -€7 | -57.1% |
| Profit (loss) for the period before taxes | 9903 | €9,442 | €4,009 | -€5,432 | -57.5% |
| Income taxes | 67/77 | €3,666 | €1,785 | -€1,881 | -51.3% |
| Profit (loss) for the period | 9904 | €5,776 | €2,224 | -€3,552 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,776 | €2,224 | -€3,552 | -61.5% |
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 16 October 2026 via checked.be.