Acoumed: 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.
Acoumed
Largest movements
- Current investments -€67,736
down €67,736 (-17.1%), from €395,417 to €327,681
- Cash +€63,444
up €63,444 (+1,025%), from €6,192 to €69,637
mainly Net result for the year (+€381,867) and Current investments (+€67,736)
- Tangible fixed assets -€20,332
down €20,332 (-30.6%), from €66,415 to €46,083
of which Furniture and vehicles: -€19,243
- Other debts -€16,966
down €16,966 (-6.4%), from €263,597 to €246,631
- Gross operating margin -€12,902
down €12,902 (-2.4%), from €545,367 to €532,465
- Taxes +€10,932
up €10,932 (+8.4%), from €129,643 to €140,576
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 | €834,946 | €811,870 | -€23,076 | -2.8% |
| Fixed assets | 21/28 | €77,415 | €52,941 | -€24,474 | -31.6% |
| Tangible fixed assets | 22/27 | €66,415 | €46,083 | -€20,332 | -30.6% |
| Plant, machinery and equipment | 23 | €5,259 | €4,170 | -€1,089 | -20.7% |
| Furniture and vehicles | 24 | €61,156 | €41,913 | -€19,243 | -31.5% |
| Financial fixed assets | 28 | €11,000 | €6,858 | -€4,142 | -37.7% |
| Current assets | 29/58 | €757,531 | €758,929 | +€1,398 | +0.2% |
| Amounts receivable within one year | 40/41 | €355,921 | €361,611 | +€5,690 | +1.6% |
| Other amounts receivable | 41 | €355,921 | €361,611 | +€5,690 | +1.6% |
| Current investments | 50/53 | €395,417 | €327,681 | -€67,736 | -17.1% |
| Cash at bank and in hand | 54/58 | €6,192 | €69,637 | +€63,444 | +1,025% |
| Total equity and liabilities | 10/49 | €834,946 | €811,870 | -€23,076 | -2.8% |
| Equity | 10/15 | €499,151 | €501,018 | +€1,867 | +0.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €475,855 | €475,855 | = | 0.0% |
| Distributable reserves | 133 | €475,855 | €475,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,746 | €6,613 | +€1,867 | +39.4% |
| Amounts payable | 17/49 | €335,795 | €310,852 | -€24,944 | -7.4% |
| Amounts payable within one year | 42/48 | €335,795 | €310,852 | -€24,944 | -7.4% |
| Trade debts | 44 | €1,016 | €818 | -€199 | -19.5% |
| Suppliers | 440/4 | €1,016 | €818 | -€199 | -19.5% |
| Taxes, remuneration and social security | 45 | €71,182 | €63,403 | -€7,779 | -10.9% |
| Taxes | 450/3 | €71,182 | €63,403 | -€7,779 | -10.9% |
| Other amounts payable | 47/48 | €263,597 | €246,631 | -€16,966 | -6.4% |
| Non-recurring operating income | 76A | €23,000 | €0 | -€23,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,787 | €20,332 | +€2,544 | +14.3% |
| Other operating charges | 640/8 | €947 | €1,517 | +€570 | +60.1% |
| Gross operating margin | 9900 | €545,367 | €532,465 | -€12,902 | -2.4% |
| Operating profit (loss) | 9901 | €526,632 | €510,616 | -€16,016 | -3.0% |
| Financial income | 75/76B | €11,654 | €14,243 | +€2,589 | +22.2% |
| Recurring financial income | 75 | €11,654 | €13,814 | +€2,160 | +18.5% |
| Non-recurring financial income | 76B | - | €429 | +€429 | |
| Financial charges | 65/66B | €3,249 | €2,416 | -€833 | -25.6% |
| Recurring financial charges | 65 | €3,249 | €2,416 | -€833 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €535,037 | €522,443 | -€12,594 | -2.4% |
| Income taxes | 67/77 | €129,643 | €140,576 | +€10,932 | +8.4% |
| Profit (loss) for the period | 9904 | €405,394 | €381,867 | -€23,526 | -5.8% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €405,394 | €381,867 | -€23,526 | -5.8% |
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.