ACOUDENYS: 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.
ACOUDENYS
Largest movements
- Cash +€67,964
up €67,964 (+139%), from €48,791 to €116,755
mainly Net result for the year (+€69,868) and Depreciation (+€7,829)
- Tangible fixed assets -€8,857
down €8,857 (-31.5%), from €28,076 to €19,219
of which Furniture and vehicles: -€6,933
- Receivables within one year +€2,567
up €2,567 (+17.1%), from €14,976 to €17,543
of which Trade receivables: +€2,863
- Reserves +€69,868
up €69,868 (+98.6%), from €70,854 to €140,721
- Debts after one year -€7,787
down €7,787 (-100%), from €7,787 to €0
- Current portion of long-term debt -€2,117
down €2,117 (-21.4%), from €9,904 to €7,787
- Tax, wage and social debts +€2,028
up €2,028 (+47.3%), from €4,284 to €6,312
- Gross operating margin +€30,297
up €30,297 (+45.5%), from €66,558 to €96,855
- Taxes +€6,148
up €6,148 (+52.1%), from €11,800 to €17,948
- Depreciation +€1,181
up €1,181 (+17.8%), from €6,647 to €7,829
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 | €95,176 | €157,478 | +€62,302 | +65.5% |
| Fixed assets | 21/28 | €28,076 | €19,219 | -€8,857 | -31.5% |
| Tangible fixed assets | 22/27 | €28,076 | €19,219 | -€8,857 | -31.5% |
| Plant, machinery and equipment | 23 | €2,674 | €1,778 | -€895 | -33.5% |
| Furniture and vehicles | 24 | €24,374 | €17,441 | -€6,933 | -28.4% |
| Other tangible fixed assets | 26 | €1,028 | €0 | -€1,028 | -100% |
| Current assets | 29/58 | €67,100 | €138,259 | +€71,159 | +106% |
| Amounts receivable within one year | 40/41 | €14,976 | €17,543 | +€2,567 | +17.1% |
| Trade receivables | 40 | €14,680 | €17,543 | +€2,863 | +19.5% |
| Other amounts receivable | 41 | €295 | €0 | -€295 | -100% |
| Cash at bank and in hand | 54/58 | €48,791 | €116,755 | +€67,964 | +139% |
| Deferred charges and accrued income | 490/1 | €3,334 | €3,962 | +€628 | +18.8% |
| Total equity and liabilities | 10/49 | €95,176 | €157,478 | +€62,302 | +65.5% |
| Equity | 10/15 | €71,854 | €141,721 | +€69,868 | +97.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €70,854 | €140,721 | +€69,868 | +98.6% |
| Distributable reserves | 133 | €70,854 | €140,721 | +€69,868 | +98.6% |
| Amounts payable | 17/49 | €23,323 | €15,757 | -€7,566 | -32.4% |
| Amounts payable after more than one year | 17 | €7,787 | €0 | -€7,787 | -100% |
| Financial debts | 170/4 | €7,787 | €0 | -€7,787 | -100% |
| Amounts payable within one year | 42/48 | €15,536 | €15,757 | +€221 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €9,904 | €7,787 | -€2,117 | -21.4% |
| Trade debts | 44 | €433 | €1,127 | +€694 | +160% |
| Suppliers | 440/4 | €433 | €1,127 | +€694 | +160% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,284 | €6,312 | +€2,028 | +47.3% |
| Taxes | 450/3 | €4,284 | €6,312 | +€2,028 | +47.3% |
| Other amounts payable | 47/48 | €914 | €531 | -€383 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,647 | €7,829 | +€1,181 | +17.8% |
| Other operating charges | 640/8 | €409 | €315 | -€93 | -22.9% |
| Gross operating margin | 9900 | €66,558 | €96,855 | +€30,297 | +45.5% |
| Operating profit (loss) | 9901 | €59,502 | €88,711 | +€29,209 | +49.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,444 | €895 | -€549 | -38.0% |
| Recurring financial charges | 65 | €1,444 | €895 | -€549 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €58,058 | €87,816 | +€29,757 | +51.3% |
| Income taxes | 67/77 | €11,800 | €17,948 | +€6,148 | +52.1% |
| Profit (loss) for the period | 9904 | €46,259 | €69,868 | +€23,609 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,259 | €69,868 | +€23,609 | +51.0% |
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 18 October 2026 via checked.be.