ACOUNA: 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.
ACOUNA
Largest movements
- Cash -€27,861
down €27,861 (-75.5%), from €36,884 to €9,023
mainly Receivables within one year (-€17,166) and Net result for the year (-€14,564)
- Receivables within one year +€17,166
up €17,166 (+168.1%), from €10,214 to €27,380
of which Trade receivables: +€12,166
- Deferred charges and accrued income -€526
down €526 (-100.0%), from €526 to €0
- Profit (loss) carried forward -€14,564
new in 2025: -€14,564
- Other debts +€3,091
up €3,091 (+619.4%), from €499 to €3,590
- Trade debts +€1,291
up €1,291 (+137.1%), from €941 to €2,232
- Tax, wage and social debts -€1,256
down €1,256 (-8.0%), from €15,797 to €14,541
of which Taxes: -€4,126
- Gross operating margin -€32,667
down €32,667, from €19,962 to -€12,705
- Taxes -€5,123
down €5,123 (-99.3%), from €5,160 to €37
- Depreciation +€295
up €295 (+33.4%), from €884 to €1,178
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 | €49,951 | €38,513 | -€11,439 | -22.9% |
| Fixed assets | 21/28 | €2,327 | €2,110 | -€218 | -9.4% |
| Tangible fixed assets | 22/27 | €2,327 | €2,110 | -€218 | -9.4% |
| Furniture and vehicles | 24 | €2,327 | €2,110 | -€218 | -9.4% |
| Current assets | 29/58 | €47,624 | €36,403 | -€11,221 | -23.6% |
| Amounts receivable within one year | 40/41 | €10,214 | €27,380 | +€17,166 | +168.1% |
| Trade receivables | 40 | €10,214 | €22,380 | +€12,166 | +119.1% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €36,884 | €9,023 | -€27,861 | -75.5% |
| Deferred charges and accrued income | 490/1 | €526 | €0 | -€526 | -100.0% |
| Total equity and liabilities | 10/49 | €49,951 | €38,513 | -€11,439 | -22.9% |
| Equity | 10/15 | €32,715 | €18,151 | -€14,564 | -44.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,715 | €27,715 | = | 0.0% |
| Distributable reserves | 133 | €27,715 | €27,715 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€14,564 | -€14,564 | |
| Amounts payable | 17/49 | €17,237 | €20,362 | +€3,125 | +18.1% |
| Amounts payable within one year | 42/48 | €17,237 | €20,362 | +€3,125 | +18.1% |
| Trade debts | 44 | €941 | €2,232 | +€1,291 | +137.1% |
| Suppliers | 440/4 | €941 | €2,232 | +€1,291 | +137.1% |
| Taxes, remuneration and social security | 45 | €15,797 | €14,541 | -€1,256 | -8.0% |
| Taxes | 450/3 | €15,797 | €11,671 | -€4,126 | -26.1% |
| Remuneration and social security | 454/9 | €0 | €2,870 | +€2,870 | |
| Other amounts payable | 47/48 | €499 | €3,590 | +€3,091 | +619.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €884 | €1,178 | +€295 | +33.4% |
| Other operating charges | 640/8 | €415 | €482 | +€67 | +16.0% |
| Gross operating margin | 9900 | €19,962 | -€12,705 | -€32,667 | |
| Operating profit (loss) | 9901 | €18,663 | -€14,365 | -€33,028 | |
| Financial income | 75/76B | €0 | €9 | +€9 | |
| Recurring financial income | 75 | €0 | €9 | +€9 | |
| Financial charges | 65/66B | €141 | €170 | +€30 | +21.0% |
| Recurring financial charges | 65 | €141 | €170 | +€30 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €18,522 | -€14,527 | -€33,049 | |
| Income taxes | 67/77 | €5,160 | €37 | -€5,123 | -99.3% |
| Profit (loss) for the period | 9904 | €13,362 | -€14,564 | -€27,926 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,362 | -€14,564 | -€27,926 |
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 10 October 2026 via checked.be.