Acorn: 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.
Acorn
Largest movements
- Cash -€51,270
down €51,270 (-85.8%), from €59,748 to €8,478
mainly Debts after one year (-€25,000) and Net result for the year (-€23,061)
- Debts after one year -€25,000
down €25,000 (-1.6%), from €1.5m to €1.5m
- Profit (loss) carried forward -€23,061
down €23,061 (-1.5%), from -€1.5m to -€1.5m
- Trade debts -€1,774
down €1,774 (-70.9%), from €2,501 to €727
- Accrued charges and deferred income -€1,118
down €1,118 (-9.5%), from €11,739 to €10,621
- Gross operating margin +€13,665
up €13,665 (+40.8%), from -€33,454 to -€19,789
- Financial charges +€3,272
new in 2025: €3,272
- Other operating charges -€561
down €561 (-100%), from €561 to €0
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 | €60,559 | €9,605 | -€50,953 | -84.1% |
| Current assets | 29/58 | €60,559 | €9,605 | -€50,953 | -84.1% |
| Amounts receivable within one year | 40/41 | €811 | €977 | +€166 | +20.5% |
| Other amounts receivable | 41 | €811 | €977 | +€166 | +20.5% |
| Cash at bank and in hand | 54/58 | €59,748 | €8,478 | -€51,270 | -85.8% |
| Deferred charges and accrued income | 490/1 | - | €150 | +€150 | |
| Total equity and liabilities | 10/49 | €60,559 | €9,605 | -€50,953 | -84.1% |
| Equity | 10/15 | -€1,483,388 | -€1,506,449 | -€23,061 | -1.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,501,938 | -€1,524,999 | -€23,061 | -1.5% |
| Amounts payable | 17/49 | €1,543,947 | €1,516,055 | -€27,892 | -1.8% |
| Amounts payable after more than one year | 17 | €1,529,706 | €1,504,706 | -€25,000 | -1.6% |
| Other amounts payable | 178/9 | €1,529,706 | €1,504,706 | -€25,000 | -1.6% |
| Amounts payable within one year | 42/48 | €2,501 | €727 | -€1,774 | -70.9% |
| Trade debts | 44 | €2,501 | €727 | -€1,774 | -70.9% |
| Suppliers | 440/4 | €2,501 | €727 | -€1,774 | -70.9% |
| Accrued charges and deferred income | 492/3 | €11,739 | €10,621 | -€1,118 | -9.5% |
| Other operating charges | 640/8 | €561 | €0 | -€561 | -100% |
| Gross operating margin | 9900 | -€33,454 | -€19,789 | +€13,665 | +40.8% |
| Operating profit (loss) | 9901 | -€34,014 | -€19,789 | +€14,226 | +41.8% |
| Financial charges | 65/66B | - | €3,272 | +€3,272 | |
| Recurring financial charges | 65 | - | €3,272 | +€3,272 | |
| Profit (loss) for the period before taxes | 9903 | -€34,014 | -€23,061 | +€10,953 | +32.2% |
| Profit (loss) for the period | 9904 | -€34,014 | -€23,061 | +€10,953 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,014 | -€23,061 | +€10,953 | +32.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.