ACRIS: 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.
ACRIS
Largest movements
- Receivables within one year -€2,519
down €2,519 (-99.4%), from €2,534 to €15
of which Trade receivables: -€2,400
- Tangible fixed assets -€294
down €294 (-1.9%), from €15,582 to €15,288
of which Land and buildings: -€149
- Other debts -€3,029
down €3,029 (-95.7%), from €3,164 to €135
- Profit (loss) carried forward +€353
up €353 (+0.5%), from -€66,883 to -€66,530
- Tax, wage and social debts -€294
down €294 (-41.3%), from €710 to €417
- Purchases and services +€6,691
new in 2025: €6,691
- Gross operating margin -€4,102
down €4,102 (-42.8%), from €9,573 to €5,471
- Other operating charges +€147
up €147 (+3.1%), from €4,677 to €4,824
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,300 | €15,455 | -€2,846 | -15.5% |
| Fixed assets | 21/28 | €15,582 | €15,288 | -€294 | -1.9% |
| Tangible fixed assets | 22/27 | €15,582 | €15,288 | -€294 | -1.9% |
| Land and buildings | 22 | €15,360 | €15,212 | -€149 | -1.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €222 | €77 | -€145 | -65.5% |
| Current assets | 29/58 | €2,718 | €167 | -€2,551 | -93.9% |
| Amounts receivable within one year | 40/41 | €2,534 | €15 | -€2,519 | -99.4% |
| Trade receivables | 40 | €2,400 | - | -€2,400 | |
| Other amounts receivable | 41 | €134 | €15 | -€119 | -88.7% |
| Cash at bank and in hand | 54/58 | €184 | €151 | -€32 | -17.7% |
| Total equity and liabilities | 10/49 | €18,300 | €15,455 | -€2,846 | -15.5% |
| Equity | 10/15 | €12,195 | €12,548 | +€353 | +2.9% |
| Contributions | 10/11 | €71,889 | €71,889 | = | 0.0% |
| Capital | 10 | €71,889 | €71,889 | = | 0.0% |
| Issued capital | 100 | €71,889 | €71,889 | = | 0.0% |
| Reserves | 13 | €7,189 | €7,189 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,189 | €7,189 | = | 0.0% |
| Legal reserve | 130 | €7,189 | €7,189 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,883 | -€66,530 | +€353 | +0.5% |
| Amounts payable | 17/49 | €6,105 | €2,906 | -€3,199 | -52.4% |
| Amounts payable within one year | 42/48 | €6,105 | €2,906 | -€3,199 | -52.4% |
| Trade debts | 44 | €2,231 | €2,355 | +€124 | +5.5% |
| Suppliers | 440/4 | €2,231 | €2,355 | +€124 | +5.5% |
| Taxes, remuneration and social security | 45 | €710 | €417 | -€294 | -41.3% |
| Taxes | 450/3 | €710 | €417 | -€294 | -41.3% |
| Other amounts payable | 47/48 | €3,164 | €135 | -€3,029 | -95.7% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,691 | +€6,691 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294 | €294 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,677 | €4,824 | +€147 | +3.1% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €9,573 | €5,471 | -€4,102 | -42.8% |
| Operating profit (loss) | 9901 | €4,602 | €353 | -€4,249 | -92.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €65 | €0 | -€65 | -100.0% |
| Recurring financial charges | 65 | €65 | €0 | -€65 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €4,538 | €353 | -€4,185 | -92.2% |
| Profit (loss) for the period | 9904 | €4,538 | €353 | -€4,185 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,538 | €353 | -€4,185 | -92.2% |
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 25 October 2026 via checked.be.