ACRIA: 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.
ACRIA
Largest movements
- Receivables within one year -€1,900
down €1,900 (-5.4%), from €35,000 to €33,100
- Profit (loss) carried forward -€3,383
down €3,383 (-5.7%), from -€59,766 to -€63,149
- Other operating charges -€1,760
down €1,760 (-76.9%), from €2,288 to €528
- Gross operating margin -€305
down €305 (-17.1%), from -€1,783 to -€2,088
- Financial charges +€36
up €36 (+4.9%), from €732 to €768
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 | €126,496 | €124,105 | -€2,392 | -1.9% |
| Fixed assets | 21/28 | €91,000 | €91,000 | = | 0.0% |
| Financial fixed assets | 28 | €91,000 | €91,000 | = | 0.0% |
| Current assets | 29/58 | €35,496 | €33,105 | -€2,392 | -6.7% |
| Amounts receivable within one year | 40/41 | €35,000 | €33,100 | -€1,900 | -5.4% |
| Other amounts receivable | 41 | €35,000 | €33,100 | -€1,900 | -5.4% |
| Cash at bank and in hand | 54/58 | €496 | €5 | -€492 | -99.1% |
| Total equity and liabilities | 10/49 | €126,496 | €124,105 | -€2,392 | -1.9% |
| Equity | 10/15 | €86,655 | €83,271 | -€3,383 | -3.9% |
| Contributions | 10/11 | €144,561 | €144,561 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,766 | -€63,149 | -€3,383 | -5.7% |
| Amounts payable | 17/49 | €39,842 | €40,833 | +€992 | +2.5% |
| Amounts payable within one year | 42/48 | €29,609 | €30,019 | +€410 | +1.4% |
| Trade debts | 44 | €513 | €923 | +€410 | +79.8% |
| Suppliers | 440/4 | €513 | €923 | +€410 | +79.8% |
| Other amounts payable | 47/48 | €29,096 | €29,096 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €10,232 | €10,814 | +€582 | +5.7% |
| Other operating charges | 640/8 | €2,288 | €528 | -€1,760 | -76.9% |
| Gross operating margin | 9900 | -€1,783 | -€2,088 | -€305 | -17.1% |
| Operating profit (loss) | 9901 | -€4,071 | -€2,616 | +€1,455 | +35.7% |
| Financial charges | 65/66B | €732 | €768 | +€36 | +4.9% |
| Recurring financial charges | 65 | €732 | €768 | +€36 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,803 | -€3,383 | +€1,419 | +29.6% |
| Profit (loss) for the period | 9904 | -€4,803 | -€3,383 | +€1,419 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,803 | -€3,383 | +€1,419 | +29.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.