Acouja: 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.
Acouja
Largest movements
- Cash +€27,964
up €27,964 (+405.0%), from €6,905 to €34,869
mainly Net result for the year (+€30,120) and Receivables within one year (+€7,596)
- Receivables within one year -€7,596
down €7,596 (-37.1%), from €20,463 to €12,867
- Deferred charges and accrued income +€3,007
up €3,007 (+510.1%), from €590 to €3,597
- Profit (loss) carried forward +€30,120
up €30,120 (+359.3%), from €8,382 to €38,502
- Other debts -€9,058
down €9,058 (-98.5%), from €9,192 to €134
- Current portion of long-term debt +€846
new in 2025: €846
- Tax, wage and social debts +€699
up €699 (+14.0%), from €5,003 to €5,702
- Gross operating margin +€36,309
up €36,309 (+341.1%), from €10,645 to €46,954
- Taxes +€5,201
up €5,201 (+229.4%), from €2,267 to €7,469
- Other operating charges +€1,149
new in 2025: €1,149
- Financial charges +€932
new in 2025: €932
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 | €27,957 | €51,333 | +€23,376 | +83.6% |
| Current assets | 29/58 | €27,957 | €51,333 | +€23,376 | +83.6% |
| Amounts receivable within one year | 40/41 | €20,463 | €12,867 | -€7,596 | -37.1% |
| Trade receivables | 40 | €20,463 | €12,867 | -€7,596 | -37.1% |
| Cash at bank and in hand | 54/58 | €6,905 | €34,869 | +€27,964 | +405.0% |
| Deferred charges and accrued income | 490/1 | €590 | €3,597 | +€3,007 | +510.1% |
| Total equity and liabilities | 10/49 | €27,957 | €51,333 | +€23,376 | +83.6% |
| Equity | 10/15 | €12,382 | €42,502 | +€30,120 | +243.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,382 | €38,502 | +€30,120 | +359.3% |
| Amounts payable | 17/49 | €15,575 | €8,831 | -€6,744 | -43.3% |
| Amounts payable within one year | 42/48 | €15,575 | €8,831 | -€6,744 | -43.3% |
| Current portion of amounts payable after more than one year | 42 | - | €846 | +€846 | |
| Financial debts | 43 | - | €440 | +€440 | |
| Credit institutions | 430/8 | - | €440 | +€440 | |
| Trade debts | 44 | €1,380 | €1,709 | +€329 | +23.8% |
| Suppliers | 440/4 | €1,380 | €1,709 | +€329 | +23.8% |
| Taxes, remuneration and social security | 45 | €5,003 | €5,702 | +€699 | +14.0% |
| Taxes | 450/3 | €5,003 | €5,702 | +€699 | +14.0% |
| Other amounts payable | 47/48 | €9,192 | €134 | -€9,058 | -98.5% |
| Other operating charges | 640/8 | - | €1,149 | +€1,149 | |
| Non-recurring operating charges | 66A | - | €7,284 | +€7,284 | |
| Gross operating margin | 9900 | €10,645 | €46,954 | +€36,309 | +341.1% |
| Operating profit (loss) | 9901 | €10,645 | €38,521 | +€27,876 | +261.9% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | - | €932 | +€932 | |
| Recurring financial charges | 65 | - | €932 | +€932 | |
| Profit (loss) for the period before taxes | 9903 | €10,649 | €37,588 | +€26,939 | +253.0% |
| Income taxes | 67/77 | €2,267 | €7,469 | +€5,201 | +229.4% |
| Profit (loss) for the period | 9904 | €8,382 | €30,120 | +€21,738 | +259.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,382 | €30,120 | +€21,738 | +259.3% |
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 6 October 2026 via checked.be.