ACQUISITUM: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
ACQUISITUM
Largest movements
- Cash +€25,163
up €25,163 (+272%), from €9,240 to €34,403
mainly Other debts (+€87,836) and Net result for the year (+€28,179)
- Receivables within one year +€20,997
up €20,997 (+35.9%), from €58,467 to €79,464
of which Other amounts receivable: +€19,519
- Other debts +€87,836
new in 2025: €87,836
- Profit (loss) carried forward -€59,657
no longer reported in 2025 (was €59,657)
- Tax, wage and social debts +€17,981
up €17,981 (+273%), from €6,593 to €24,574
- Gross operating margin +€6,588
up €6,588 (+24.1%), from €27,356 to €33,944
- Taxes +€2,019
up €2,019 (+30.6%), from €6,593 to €8,612
- Financial income +€774
up €774 (+29.2%), from €2,649 to €3,423
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,707 | €113,867 | +€46,160 | +68.2% |
| Current assets | 29/58 | €67,707 | €113,867 | +€46,160 | +68.2% |
| Amounts receivable within one year | 40/41 | €58,467 | €79,464 | +€20,997 | +35.9% |
| Trade receivables | 40 | €4,858 | €6,336 | +€1,478 | +30.4% |
| Other amounts receivable | 41 | €53,608 | €73,128 | +€19,519 | +36.4% |
| Cash at bank and in hand | 54/58 | €9,240 | €34,403 | +€25,163 | +272% |
| Total equity and liabilities | 10/49 | €67,707 | €113,867 | +€46,160 | +68.2% |
| Equity | 10/15 | €60,657 | €1,000 | -€59,657 | -98.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,657 | - | -€59,657 | |
| Amounts payable | 17/49 | €7,050 | €112,867 | +€105,817 | +1,501% |
| Amounts payable within one year | 42/48 | €7,050 | €112,867 | +€105,817 | +1,501% |
| Trade debts | 44 | €457 | €457 | = | 0.0% |
| Suppliers | 440/4 | €457 | €457 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,593 | €24,574 | +€17,981 | +273% |
| Taxes | 450/3 | €6,593 | €24,574 | +€17,981 | +273% |
| Other amounts payable | 47/48 | - | €87,836 | +€87,836 | |
| Non-recurring operating income | 76A | - | €378 | +€378 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €27,356 | €33,944 | +€6,588 | +24.1% |
| Operating profit (loss) | 9901 | €26,969 | €33,545 | +€6,575 | +24.4% |
| Financial income | 75/76B | €2,649 | €3,423 | +€774 | +29.2% |
| Recurring financial income | 75 | €2,649 | €3,423 | +€774 | +29.2% |
| Financial charges | 65/66B | €200 | €176 | -€24 | -12.0% |
| Recurring financial charges | 65 | €200 | €176 | -€24 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €29,418 | €36,792 | +€7,374 | +25.1% |
| Income taxes | 67/77 | €6,593 | €8,612 | +€2,019 | +30.6% |
| Profit (loss) for the period | 9904 | €22,825 | €28,179 | +€5,354 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,825 | €28,179 | +€5,354 | +23.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.