Acquinno: 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.
Acquinno
Largest movements
- Cash -€6,224
down €6,224 (-5.6%), from €111,308 to €105,084
mainly Contributions, distributions and other (-€40,000) and Accrued charges and deferred income (-€18,506)
- Receivables within one year +€2,295
up €2,295 (+12.7%), from €18,068 to €20,363
of which Trade receivables: +€7,798
- Tangible fixed assets -€2,054
down €2,054 (-10.7%), from €19,145 to €17,091
of which Plant, machinery and equipment: -€1,377
- Financial fixed assets +€1,950
new in 2025: €1,950
- Intangible fixed assets -€1,696
down €1,696 (-35.9%), from €4,726 to €3,030
- Other debts +€28,243
up €28,243 (+59.0%), from €47,844 to €76,086
- Accrued charges and deferred income -€18,506
down €18,506 (-71.8%), from €25,756 to €7,251
- Reserves -€9,661
down €9,661 (-16.0%), from €60,288 to €50,627
- Tax, wage and social debts -€8,337
down €8,337 (-66.4%), from €12,551 to €4,215
- Trade debts +€2,668
up €2,668 (+816.7%), from €327 to €2,995
- Gross operating margin +€26,256
up €26,256 (+151.3%), from €17,358 to €43,613
- Taxes +€5,440
up €5,440 (+3010.9%), from €181 to €5,621
- Depreciation +€1,207
up €1,207 (+47.5%), from €2,543 to €3,750
- Financial charges -€887
down €887 (-21.6%), from €4,111 to €3,224
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 | €165,365 | €159,774 | -€5,592 | -3.4% |
| Fixed assets | 21/28 | €23,871 | €22,071 | -€1,800 | -7.5% |
| Intangible fixed assets | 21 | €4,726 | €3,030 | -€1,696 | -35.9% |
| Tangible fixed assets | 22/27 | €19,145 | €17,091 | -€2,054 | -10.7% |
| Land and buildings | 22 | €15,000 | €15,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,228 | €1,851 | -€1,377 | -42.7% |
| Furniture and vehicles | 24 | €917 | €240 | -€677 | -73.8% |
| Financial fixed assets | 28 | - | €1,950 | +€1,950 | |
| Current assets | 29/58 | €141,494 | €137,703 | -€3,791 | -2.7% |
| Amounts receivable within one year | 40/41 | €18,068 | €20,363 | +€2,295 | +12.7% |
| Trade receivables | 40 | €8,186 | €15,984 | +€7,798 | +95.3% |
| Other amounts receivable | 41 | €9,882 | €4,379 | -€5,503 | -55.7% |
| Cash at bank and in hand | 54/58 | €111,308 | €105,084 | -€6,224 | -5.6% |
| Deferred charges and accrued income | 490/1 | €12,118 | €12,255 | +€137 | +1.1% |
| Total equity and liabilities | 10/49 | €165,365 | €159,774 | -€5,592 | -3.4% |
| Equity | 10/15 | €78,888 | €69,227 | -€9,661 | -12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,288 | €50,627 | -€9,661 | -16.0% |
| Distributable reserves | 133 | €60,288 | €50,627 | -€9,661 | -16.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €86,478 | €90,547 | +€4,069 | +4.7% |
| Amounts payable within one year | 42/48 | €60,721 | €83,296 | +€22,574 | +37.2% |
| Trade debts | 44 | €327 | €2,995 | +€2,668 | +816.7% |
| Suppliers | 440/4 | €327 | €2,995 | +€2,668 | +816.7% |
| Taxes, remuneration and social security | 45 | €12,551 | €4,215 | -€8,337 | -66.4% |
| Taxes | 450/3 | €12,551 | €4,215 | -€8,337 | -66.4% |
| Other amounts payable | 47/48 | €47,844 | €76,086 | +€28,243 | +59.0% |
| Accrued charges and deferred income | 492/3 | €25,756 | €7,251 | -€18,506 | -71.8% |
| Non-recurring operating income | 76A | €17,693 | €0 | -€17,693 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,543 | €3,750 | +€1,207 | +47.5% |
| Other operating charges | 640/8 | €668 | €679 | +€11 | +1.6% |
| Non-recurring operating charges | 66A | €185 | €0 | -€185 | -100.0% |
| Gross operating margin | 9900 | €17,358 | €43,613 | +€26,256 | +151.3% |
| Operating profit (loss) | 9901 | €13,961 | €39,184 | +€25,223 | +180.7% |
| Financial income | 75/76B | €81 | €0 | -€81 | -99.9% |
| Recurring financial income | 75 | €81 | €0 | -€81 | -99.9% |
| Financial charges | 65/66B | €4,111 | €3,224 | -€887 | -21.6% |
| Recurring financial charges | 65 | €4,111 | €3,224 | -€887 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €9,931 | €35,960 | +€26,029 | +262.1% |
| Income taxes | 67/77 | €181 | €5,621 | +€5,440 | +3010.9% |
| Profit (loss) for the period | 9904 | €9,750 | €30,339 | +€20,589 | +211.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,750 | €30,339 | +€20,589 | +211.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.