ACQUITER: 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.
ACQUITER
Largest movements
- Stocks and contracts +€50,085
up €50,085 (+15.7%), from €319,025 to €369,110
- Other debts +€22,797
up €22,797 (+7.1%), from €323,351 to €346,148
- Reserves +€12,563
new in 2025: €12,563
- Profit (loss) carried forward +€11,218
no longer reported in 2025 (was -€11,218)
- Tax, wage and social debts +€5,863
new in 2025: €5,863
- Gross operating margin +€40,885
up €40,885, from -€4,226 to €36,658
- Taxes +€5,863
new in 2025: €5,863
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 | €319,558 | €372,206 | +€52,648 | +16.5% |
| Current assets | 29/58 | €319,558 | €372,206 | +€52,648 | +16.5% |
| Stocks and contracts in progress | 3 | €319,025 | €369,110 | +€50,085 | +15.7% |
| Stocks | 30/36 | €319,025 | €369,110 | +€50,085 | +15.7% |
| Cash at bank and in hand | 54/58 | €533 | €2,997 | +€2,464 | +462.3% |
| Deferred charges and accrued income | 490/1 | - | €99 | +€99 | |
| Total equity and liabilities | 10/49 | €319,558 | €372,206 | +€52,648 | +16.5% |
| Equity | 10/15 | -€10,218 | €13,563 | +€23,780 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €12,563 | +€12,563 | |
| Distributable reserves | 133 | - | €12,563 | +€12,563 | |
| Profit (loss) carried forward | 14 | -€11,218 | - | +€11,218 | |
| Amounts payable | 17/49 | €329,776 | €358,643 | +€28,868 | +8.8% |
| Amounts payable within one year | 42/48 | €323,351 | €352,062 | +€28,711 | +8.9% |
| Trade debts | 44 | - | €51 | +€51 | |
| Suppliers | 440/4 | - | €51 | +€51 | |
| Taxes, remuneration and social security | 45 | - | €5,863 | +€5,863 | |
| Taxes | 450/3 | - | €5,863 | +€5,863 | |
| Other amounts payable | 47/48 | €323,351 | €346,148 | +€22,797 | +7.1% |
| Accrued charges and deferred income | 492/3 | €6,424 | €6,581 | +€157 | +2.4% |
| Other operating charges | 640/8 | €50 | €294 | +€244 | +487.2% |
| Gross operating margin | 9900 | -€4,226 | €36,658 | +€40,885 | |
| Operating profit (loss) | 9901 | -€4,276 | €36,365 | +€40,641 | |
| Financial charges | 65/66B | €6,941 | €6,722 | -€220 | -3.2% |
| Recurring financial charges | 65 | €6,941 | €6,722 | -€220 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,218 | €29,643 | +€40,861 | |
| Income taxes | 67/77 | - | €5,863 | +€5,863 | |
| Profit (loss) for the period | 9904 | -€11,218 | €23,780 | +€34,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,218 | €23,780 | +€34,998 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.