Acore: 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.
Acore
Largest movements
- Cash +€45,478
up €45,478 (+107.3%), from €42,367 to €87,845
mainly Net result for the year (+€42,539) and Tax, wage and social debts (+€15,100)
- Receivables within one year +€6,350
up €6,350 (+11.7%), from €54,200 to €60,550
of which Other amounts receivable: +€5,780
- Reserves +€42,539
up €42,539 (+64.6%), from €65,819 to €108,358
- Tax, wage and social debts +€15,100
up €15,100 (+66.1%), from €22,848 to €37,948
- Other debts -€4,922
down €4,922 (-100.0%), from €4,922 to €0
- Gross operating margin -€23,211
down €23,211 (-27.9%), from €83,256 to €60,045
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 | €96,567 | €148,395 | +€51,828 | +53.7% |
| Current assets | 29/58 | €96,567 | €148,395 | +€51,828 | +53.7% |
| Amounts receivable within one year | 40/41 | €54,200 | €60,550 | +€6,350 | +11.7% |
| Trade receivables | 40 | €54,200 | €54,770 | +€570 | +1.1% |
| Other amounts receivable | 41 | - | €5,780 | +€5,780 | |
| Cash at bank and in hand | 54/58 | €42,367 | €87,845 | +€45,478 | +107.3% |
| Total equity and liabilities | 10/49 | €96,567 | €148,395 | +€51,828 | +53.7% |
| Equity | 10/15 | €66,819 | €109,358 | +€42,539 | +63.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €65,819 | €108,358 | +€42,539 | +64.6% |
| Distributable reserves | 133 | €65,819 | €108,358 | +€42,539 | +64.6% |
| Amounts payable | 17/49 | €29,748 | €39,037 | +€9,289 | +31.2% |
| Amounts payable within one year | 42/48 | €29,320 | €39,037 | +€9,718 | +33.1% |
| Trade debts | 44 | €1,550 | €1,089 | -€461 | -29.7% |
| Suppliers | 440/4 | €1,550 | €1,089 | -€461 | -29.7% |
| Taxes, remuneration and social security | 45 | €22,848 | €37,948 | +€15,100 | +66.1% |
| Taxes | 450/3 | €22,848 | €37,948 | +€15,100 | +66.1% |
| Other amounts payable | 47/48 | €4,922 | €0 | -€4,922 | -100.0% |
| Accrued charges and deferred income | 492/3 | €428 | €0 | -€428 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €633 | +€633 | |
| Other operating charges | 640/8 | €374 | €540 | +€166 | +44.5% |
| Gross operating margin | 9900 | €83,256 | €60,045 | -€23,211 | -27.9% |
| Operating profit (loss) | 9901 | €82,882 | €58,872 | -€24,010 | -29.0% |
| Financial income | 75/76B | €13 | €300 | +€287 | +2205.5% |
| Recurring financial income | 75 | €13 | €300 | +€287 | +2205.5% |
| Financial charges | 65/66B | €192 | €187 | -€5 | -2.6% |
| Recurring financial charges | 65 | €192 | €187 | -€5 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €82,704 | €58,985 | -€23,718 | -28.7% |
| Income taxes | 67/77 | €16,885 | €16,446 | -€439 | -2.6% |
| Profit (loss) for the period | 9904 | €65,819 | €42,539 | -€23,280 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,819 | €42,539 | -€23,280 | -35.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.