ACRILI: 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.
What changed
ACRILI
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.5m
2024 · €980,407+€1.5m
Equity
€26.6m
2024 · €24.6m+€2.0m
Cash
€381,334
2024 · €532,604-€151,270
Balance sheet total
€27.9m
2024 · €26.5m+€1.4m
Largest movements
Assets
- Receivables after one year +€3.0m
new in 2025: €3.0m
- Current investments -€1.7m
down €1.7m (-8.1%), from €21.3m to €19.6m
Equity and liabilities
- Profit (loss) carried forward +€2.0m
up €2.0m (+16.4%), from €12.2m to €14.2m
- Other debts -€647,699
down €647,699 (-37.6%), from €1.7m to €1.1m
Income statement
- Gross operating margin +€1.5m
up €1.5m (+148%), from €1.0m to €2.6m
- Taxes +€95,872
up €95,872, from -€3,441 to €92,431
- Financial income +€45,744
up €45,744 (+4,043%), from €1,131 to €46,875
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.
Result 2024
€980,407
Gross operating margin
+€1.5m
Depreciation
-€23
Other operating charges
-€152
Financial income
+€45,744
Financial charges
+€25,049
Taxes
-€95,872
Result 2025
€2.5m
raises the resultlowers the result
Derived cash bridge
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.
From operations
-€1.4m
Investment
+€1.7m
Financing
-€499,106
Cash 2024
€532,604
From operations (derived)
-€1.4m
Net result for the year
+€2.5m
Depreciation
+€1,142
Receivables after one year
-€3.0m
Receivables within one year
-€202,107
Deferred charges and accrued income
-€46,875
Trade debts
-€190
Tax, wage and social debts
+€17,340
Other debts
-€647,699
Investment (derived)
+€1.7m
Current investments
+€1.7m
Financing
-€499,106
Contributions, distributions and other
-€499,106
Cash 2025
€381,334
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,483,384 | €27,850,891 | +€1.4m | +5.2% |
| Fixed assets | 21/28 | €4,513,582 | €4,512,440 | -€1,142 | 0.0% |
| Tangible fixed assets | 22/27 | €1,688 | €546 | -€1,142 | -67.6% |
| Plant, machinery and equipment | 23 | €1,688 | €546 | -€1,142 | -67.6% |
| Financial fixed assets | 28 | €4,511,894 | €4,511,894 | = | 0.0% |
| Current assets | 29/58 | €21,969,802 | €23,338,451 | +€1.4m | +6.2% |
| Amounts receivable after more than one year | 29 | - | €3,000,000 | +€3.0m | |
| Other amounts receivable | 291 | - | €3,000,000 | +€3.0m | |
| Amounts receivable within one year | 40/41 | €127,893 | €330,000 | +€202,107 | +158% |
| Other amounts receivable | 41 | €127,893 | €330,000 | +€202,107 | +158% |
| Current investments | 50/53 | €21,309,305 | €19,580,243 | -€1.7m | -8.1% |
| Cash at bank and in hand | 54/58 | €532,604 | €381,334 | -€151,270 | -28.4% |
| Deferred charges and accrued income | 490/1 | - | €46,875 | +€46,875 | |
| Total equity and liabilities | 10/49 | €26,483,384 | €27,850,891 | +€1.4m | +5.2% |
| Equity | 10/15 | €24,606,067 | €26,604,123 | +€2.0m | +8.1% |
| Contributions | 10/11 | €11,300,000 | €11,300,000 | = | 0.0% |
| Capital | 10 | €11,300,000 | €11,300,000 | = | 0.0% |
| Issued capital | 100 | €11,300,000 | €11,300,000 | = | 0.0% |
| Reserves | 13 | €1,130,000 | €1,130,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,130,000 | €1,130,000 | = | 0.0% |
| Legal reserve | 130 | €1,130,000 | €1,130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,176,067 | €14,174,123 | +€2.0m | +16.4% |
| Amounts payable | 17/49 | €1,877,317 | €1,246,768 | -€630,550 | -33.6% |
| Amounts payable within one year | 42/48 | €1,877,317 | €1,246,768 | -€630,550 | -33.6% |
| Trade debts | 44 | €283 | €93 | -€190 | -67.1% |
| Suppliers | 440/4 | €283 | €93 | -€190 | -67.1% |
| Taxes, remuneration and social security | 45 | €154,091 | €171,431 | +€17,340 | +11.3% |
| Taxes | 450/3 | €154,091 | €171,431 | +€17,340 | +11.3% |
| Other amounts payable | 47/48 | €1,722,943 | €1,075,244 | -€647,699 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,118 | €1,142 | +€23 | +2.1% |
| Other operating charges | 640/8 | €1,261 | €1,412 | +€152 | +12.0% |
| Gross operating margin | 9900 | €1,043,294 | €2,585,304 | +€1.5m | +148% |
| Operating profit (loss) | 9901 | €1,040,914 | €2,582,750 | +€1.5m | +148% |
| Financial income | 75/76B | €1,131 | €46,875 | +€45,744 | +4,043% |
| Recurring financial income | 75 | €1,131 | €46,875 | +€45,744 | +4,043% |
| Financial charges | 65/66B | €65,080 | €40,031 | -€25,049 | -38.5% |
| Recurring financial charges | 65 | €65,080 | €40,031 | -€25,049 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €976,965 | €2,589,593 | +€1.6m | +165% |
| Income taxes | 67/77 | -€3,441 | €92,431 | +€95,872 | |
| Profit (loss) for the period | 9904 | €980,407 | €2,497,163 | +€1.5m | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €980,407 | €2,497,163 | +€1.5m | +155% |
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 28 October 2026 via checked.be.