ACRARU: 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.
ACRARU
Largest movements
- Current investments +€55,000
up €55,000 (+44.0%), from €125,000 to €180,000
- Tangible fixed assets -€9,135
down €9,135 (-52.0%), from €17,571 to €8,436
- Cash -€4,867
down €4,867 (-30.7%), from €15,858 to €10,991
mainly Current investments (-€55,000) and Tax, wage and social debts (-€9,183)
- Reserves +€59,201
up €59,201 (+48.2%), from €122,710 to €181,911
- Tax, wage and social debts -€9,183
down €9,183 (-48.1%), from €19,102 to €9,918
- Debts after one year -€8,554
down €8,554 (-100%), from €8,554 to €0
- Financial income +€2,428
up €2,428 (+121%), from €2,005 to €4,433
- Gross operating margin -€2,079
down €2,079 (-2.5%), from €84,690 to €82,611
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,525 | €203,522 | +€40,996 | +25.2% |
| Fixed assets | 21/28 | €17,571 | €8,436 | -€9,135 | -52.0% |
| Tangible fixed assets | 22/27 | €17,571 | €8,436 | -€9,135 | -52.0% |
| Leasing and similar rights | 25 | €17,571 | €8,436 | -€9,135 | -52.0% |
| Current assets | 29/58 | €144,954 | €195,086 | +€50,131 | +34.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,321 | €895 | -€426 | -32.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,321 | €895 | -€426 | -32.3% |
| Current investments | 50/53 | €125,000 | €180,000 | +€55,000 | +44.0% |
| Cash at bank and in hand | 54/58 | €15,858 | €10,991 | -€4,867 | -30.7% |
| Deferred charges and accrued income | 490/1 | €2,776 | €3,200 | +€424 | +15.3% |
| Total equity and liabilities | 10/49 | €162,525 | €203,522 | +€40,996 | +25.2% |
| Equity | 10/15 | €122,711 | €181,912 | +€59,201 | +48.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €122,710 | €181,911 | +€59,201 | +48.2% |
| Distributable reserves | 133 | €122,710 | €181,911 | +€59,201 | +48.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,815 | €21,610 | -€18,205 | -45.7% |
| Amounts payable after more than one year | 17 | €8,554 | €0 | -€8,554 | -100% |
| Financial debts | 170/4 | €8,554 | €0 | -€8,554 | -100% |
| Amounts payable within one year | 42/48 | €30,947 | €21,177 | -€9,770 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €9,238 | €8,554 | -€684 | -7.4% |
| Trade debts | 44 | €1,774 | €1,845 | +€71 | +4.0% |
| Suppliers | 440/4 | €1,774 | €1,845 | +€71 | +4.0% |
| Taxes, remuneration and social security | 45 | €19,102 | €9,918 | -€9,183 | -48.1% |
| Taxes | 450/3 | €19,102 | €9,918 | -€9,183 | -48.1% |
| Other amounts payable | 47/48 | €833 | €859 | +€26 | +3.1% |
| Accrued charges and deferred income | 492/3 | €314 | €433 | +€120 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,135 | €9,135 | = | 0.0% |
| Other operating charges | 640/8 | €1,523 | €1,660 | +€137 | +9.0% |
| Non-recurring operating charges | 66A | €70 | €0 | -€70 | -100% |
| Gross operating margin | 9900 | €84,690 | €82,611 | -€2,079 | -2.5% |
| Operating profit (loss) | 9901 | €73,962 | €71,816 | -€2,146 | -2.9% |
| Financial income | 75/76B | €2,005 | €4,433 | +€2,428 | +121% |
| Recurring financial income | 75 | €2,005 | €4,433 | +€2,428 | +121% |
| Financial charges | 65/66B | €297 | €196 | -€102 | -34.3% |
| Recurring financial charges | 65 | €297 | €196 | -€102 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €75,670 | €76,054 | +€384 | +0.5% |
| Income taxes | 67/77 | €15,769 | €15,993 | +€225 | +1.4% |
| Profit (loss) for the period | 9904 | €59,901 | €60,060 | +€159 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,901 | €60,060 | +€159 | +0.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.