ACQUISTO: 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.
ACQUISTO
Largest movements
- Cash -€85,958
down €85,958 (-49.7%), from €172,969 to €87,012
mainly Other debts (-€40,000) and Tax, wage and social debts (-€25,774)
- Tangible fixed assets -€16,702
down €16,702 (-27.0%), from €61,880 to €45,178
of which Furniture and vehicles: -€12,135
- Stocks and contracts -€4,152
down €4,152 (-10.6%), from €39,352 to €35,200
- Other debts -€40,000
no longer reported in 2025 (was €40,000)
- Tax, wage and social debts -€25,774
down €25,774 (-92.8%), from €27,772 to €1,999
of which Taxes: -€23,257
- Profit (loss) carried forward -€20,820
new in 2025: -€20,820
- Debts after one year -€13,822
down €13,822 (-92.2%), from €14,998 to €1,176
- Trade debts -€6,433
down €6,433 (-95.7%), from €6,723 to €290
- Gross operating margin -€50,647
down €50,647 (-38.7%), from €130,869 to €80,222
- Depreciation -€8,432
down €8,432 (-33.5%), from €25,133 to €16,702
- Taxes -€6,807
down €6,807 (-97.3%), from €6,999 to €191
- Staff costs +€4,215
up €4,215 (+5.7%), from €74,513 to €78,728
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 | €294,536 | €188,202 | -€106,334 | -36.1% |
| Fixed assets | 21/28 | €62,043 | €45,342 | -€16,702 | -26.9% |
| Tangible fixed assets | 22/27 | €61,880 | €45,178 | -€16,702 | -27.0% |
| Land and buildings | 22 | €17,336 | €17,336 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,597 | €410 | -€2,187 | -84.2% |
| Furniture and vehicles | 24 | €35,661 | €23,526 | -€12,135 | -34.0% |
| Other tangible fixed assets | 26 | €6,286 | €3,905 | -€2,380 | -37.9% |
| Financial fixed assets | 28 | €164 | €164 | = | 0.0% |
| Current assets | 29/58 | €232,493 | €142,861 | -€89,633 | -38.6% |
| Stocks and contracts in progress | 3 | €39,352 | €35,200 | -€4,152 | -10.6% |
| Stocks | 30/36 | €39,352 | €35,200 | -€4,152 | -10.6% |
| Amounts receivable within one year | 40/41 | €13,476 | €16,030 | +€2,554 | +19.0% |
| Trade receivables | 40 | €11,540 | €9,772 | -€1,767 | -15.3% |
| Other amounts receivable | 41 | €1,937 | €6,258 | +€4,321 | +223.2% |
| Cash at bank and in hand | 54/58 | €172,969 | €87,012 | -€85,958 | -49.7% |
| Deferred charges and accrued income | 490/1 | €6,696 | €4,618 | -€2,078 | -31.0% |
| Total equity and liabilities | 10/49 | €294,536 | €188,202 | -€106,334 | -36.1% |
| Equity | 10/15 | €191,736 | €170,916 | -€20,820 | -10.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €185,536 | €185,536 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €183,677 | €183,677 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€20,820 | -€20,820 | |
| Amounts payable | 17/49 | €102,801 | €17,286 | -€85,514 | -83.2% |
| Amounts payable after more than one year | 17 | €14,998 | €1,176 | -€13,822 | -92.2% |
| Financial debts | 170/4 | €14,998 | €1,176 | -€13,822 | -92.2% |
| Amounts payable within one year | 42/48 | €87,803 | €16,111 | -€71,692 | -81.7% |
| Current portion of amounts payable after more than one year | 42 | €13,308 | €13,822 | +€514 | +3.9% |
| Trade debts | 44 | €6,723 | €290 | -€6,433 | -95.7% |
| Suppliers | 440/4 | €6,723 | €290 | -€6,433 | -95.7% |
| Taxes, remuneration and social security | 45 | €27,772 | €1,999 | -€25,774 | -92.8% |
| Taxes | 450/3 | €25,256 | €1,999 | -€23,257 | -92.1% |
| Remuneration and social security | 454/9 | €2,517 | - | -€2,517 | |
| Other amounts payable | 47/48 | €40,000 | - | -€40,000 | |
| Remuneration, social security and pensions | 62 | €74,513 | €78,728 | +€4,215 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,133 | €16,702 | -€8,432 | -33.5% |
| Other operating charges | 640/8 | €4,275 | €4,265 | -€9 | -0.2% |
| Gross operating margin | 9900 | €130,869 | €80,222 | -€50,647 | -38.7% |
| Operating profit (loss) | 9901 | €26,948 | -€19,473 | -€46,421 | |
| Financial income | 75/76B | €493 | €205 | -€288 | -58.4% |
| Recurring financial income | 75 | €493 | €205 | -€288 | -58.4% |
| Financial charges | 65/66B | €2,185 | €1,361 | -€824 | -37.7% |
| Recurring financial charges | 65 | €2,185 | €1,361 | -€824 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €25,257 | -€20,629 | -€45,886 | |
| Income taxes | 67/77 | €6,999 | €191 | -€6,807 | -97.3% |
| Profit (loss) for the period | 9904 | €18,258 | -€20,820 | -€39,078 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,258 | -€20,820 | -€39,078 |
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 3 October 2026 via checked.be.