ACOVIVA: 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.
ACOVIVA
Largest movements
- Tangible fixed assets +€37,362
up €37,362 (+362.9%), from €10,297 to €47,658
- Cash -€17,595
down €17,595 (-38.7%), from €45,505 to €27,910
mainly Contributions, distributions and other (-€99,632) and Investment in fixed assets (net) (-€45,275)
- Receivables within one year +€14,408
up €14,408 (+49.6%), from €29,054 to €43,462
of which Trade receivables: +€14,399
- Other debts +€98,799
up €98,799 (+11860.6%), from €833 to €99,632
- Profit (loss) carried forward -€53,936
no longer reported in 2025 (was €53,936)
- Tax, wage and social debts -€11,172
down €11,172 (-37.1%), from €30,074 to €18,902
of which Remuneration and social security: -€8,000
- Trade debts +€1,295
new in 2025: €1,295
- Depreciation +€6,283
up €6,283 (+385.5%), from €1,630 to €7,913
- Gross operating margin -€4,121
down €4,121 (-5.9%), from €70,140 to €66,019
- Taxes -€1,943
down €1,943 (-14.1%), from €13,807 to €11,864
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 | €84,855 | €119,840 | +€34,985 | +41.2% |
| Fixed assets | 21/28 | €10,297 | €47,658 | +€37,362 | +362.9% |
| Tangible fixed assets | 22/27 | €10,297 | €47,658 | +€37,362 | +362.9% |
| Furniture and vehicles | 24 | €10,297 | €47,658 | +€37,362 | +362.9% |
| Current assets | 29/58 | €74,559 | €72,182 | -€2,376 | -3.2% |
| Amounts receivable within one year | 40/41 | €29,054 | €43,462 | +€14,408 | +49.6% |
| Trade receivables | 40 | €28,798 | €43,197 | +€14,399 | +50.0% |
| Other amounts receivable | 41 | €256 | €265 | +€9 | +3.6% |
| Cash at bank and in hand | 54/58 | €45,505 | €27,910 | -€17,595 | -38.7% |
| Deferred charges and accrued income | 490/1 | - | €810 | +€810 | |
| Total equity and liabilities | 10/49 | €84,855 | €119,840 | +€34,985 | +41.2% |
| Equity | 10/15 | €53,948 | €12 | -€53,936 | -100.0% |
| Contributions | 10/11 | €12 | €12 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,936 | - | -€53,936 | |
| Amounts payable | 17/49 | €30,907 | €119,828 | +€88,922 | +287.7% |
| Amounts payable within one year | 42/48 | €30,907 | €119,828 | +€88,922 | +287.7% |
| Trade debts | 44 | - | €1,295 | +€1,295 | |
| Suppliers | 440/4 | - | €1,295 | +€1,295 | |
| Taxes, remuneration and social security | 45 | €30,074 | €18,902 | -€11,172 | -37.1% |
| Taxes | 450/3 | €22,074 | €18,902 | -€3,172 | -14.4% |
| Remuneration and social security | 454/9 | €8,000 | - | -€8,000 | |
| Other amounts payable | 47/48 | €833 | €99,632 | +€98,799 | +11860.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,630 | €7,913 | +€6,283 | +385.5% |
| Other operating charges | 640/8 | - | €579 | +€579 | |
| Gross operating margin | 9900 | €70,140 | €66,019 | -€4,121 | -5.9% |
| Operating profit (loss) | 9901 | €68,510 | €57,526 | -€10,984 | -16.0% |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €0 | - | -€0 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €68,510 | €57,560 | -€10,950 | -16.0% |
| Income taxes | 67/77 | €13,807 | €11,864 | -€1,943 | -14.1% |
| Profit (loss) for the period | 9904 | €54,703 | €45,695 | -€9,007 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,703 | €45,695 | -€9,007 | -16.5% |
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.