ACOUFIJN: 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.
ACOUFIJN
Largest movements
- Cash +€8,699
up €8,699 (+43.6%), from €19,949 to €28,648
mainly Net result for the year (+€6,687) and Tax, wage and social debts (+€2,228)
- Receivables within one year +€1,298
new in 2025: €1,298
- Tangible fixed assets -€974
no longer reported in 2025 (was €974)
- Profit (loss) carried forward +€6,687
up €6,687, from -€2,194 to €4,493
- Tax, wage and social debts +€2,228
new in 2025: €2,228
- Trade debts -€1,443
down €1,443 (-42.7%), from €3,379 to €1,936
- Accrued charges and deferred income +€1,115
up €1,115 (+61.0%), from €1,829 to €2,944
- Other debts +€468
up €468 (+3.0%), from €15,516 to €15,984
- Gross operating margin +€5,495
up €5,495 (+91.3%), from €6,019 to €11,514
- Taxes +€2,228
new in 2025: €2,228
- Depreciation -€1,142
down €1,142 (-54.0%), from €2,116 to €974
- Financial charges -€712
down €712 (-38.0%), from €1,872 to €1,160
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 | €21,030 | €30,084 | +€9,054 | +43.1% |
| Fixed assets | 21/28 | €1,034 | €60 | -€974 | -94.2% |
| Tangible fixed assets | 22/27 | €974 | - | -€974 | |
| Plant, machinery and equipment | 23 | €974 | - | -€974 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €19,996 | €30,024 | +€10,028 | +50.2% |
| Amounts receivable within one year | 40/41 | - | €1,298 | +€1,298 | |
| Trade receivables | 40 | - | €1,298 | +€1,298 | |
| Cash at bank and in hand | 54/58 | €19,949 | €28,648 | +€8,699 | +43.6% |
| Deferred charges and accrued income | 490/1 | €47 | €79 | +€32 | +67.2% |
| Total equity and liabilities | 10/49 | €21,030 | €30,084 | +€9,054 | +43.1% |
| Equity | 10/15 | €306 | €6,993 | +€6,687 | +2184.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,194 | €4,493 | +€6,687 | |
| Amounts payable | 17/49 | €20,724 | €23,091 | +€2,367 | +11.4% |
| Amounts payable within one year | 42/48 | €18,895 | €20,147 | +€1,252 | +6.6% |
| Trade debts | 44 | €3,379 | €1,936 | -€1,443 | -42.7% |
| Suppliers | 440/4 | €3,379 | €1,936 | -€1,443 | -42.7% |
| Taxes, remuneration and social security | 45 | - | €2,228 | +€2,228 | |
| Taxes | 450/3 | - | €2,228 | +€2,228 | |
| Other amounts payable | 47/48 | €15,516 | €15,984 | +€468 | +3.0% |
| Accrued charges and deferred income | 492/3 | €1,829 | €2,944 | +€1,115 | +61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,116 | €974 | -€1,142 | -54.0% |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.2% |
| Gross operating margin | 9900 | €6,019 | €11,514 | +€5,495 | +91.3% |
| Operating profit (loss) | 9901 | €3,515 | €10,074 | +€6,559 | +186.6% |
| Financial charges | 65/66B | €1,872 | €1,160 | -€712 | -38.0% |
| Recurring financial charges | 65 | €1,872 | €1,160 | -€712 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €1,643 | €8,914 | +€7,271 | +442.6% |
| Income taxes | 67/77 | - | €2,228 | +€2,228 | |
| Profit (loss) for the period | 9904 | €1,643 | €6,687 | +€5,044 | +307.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,643 | €6,687 | +€5,044 | +307.0% |
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 8 October 2026 via checked.be.