Acrisimo: 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.
Acrisimo
Largest movements
- Tangible fixed assets +€1.5m
up €1.5m (+632.0%), from €244,583 to €1.8m
of which Land and buildings: +€1.6m
- Receivables within one year -€98,971
no longer reported in 2025 (was €98,971)
of which Other amounts receivable: -€94,958
- Revaluation surpluses +€1.6m
new in 2025: €1.6m
- Contributions -€114,288
no longer reported in 2025 (was €114,288)
- Reserves -€30,712
down €30,712 (-8.6%), from €357,779 to €327,066
of which Distributable reserves: -€24,019
- Profit (loss) carried forward +€23,062
up €23,062 (+21.4%), from -€107,884 to -€84,822
- Gross operating margin -€767
down €767 (-1.3%), from €59,032 to €58,266
- Depreciation -€653
down €653 (-2.3%), from €28,772 to €28,119
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 | €368,662 | €1,827,950 | +€1.5m | +395.8% |
| Fixed assets | 21/28 | €244,583 | €1,790,354 | +€1.5m | +632.0% |
| Tangible fixed assets | 22/27 | €244,583 | €1,790,354 | +€1.5m | +632.0% |
| Land and buildings | 22 | €11,299 | €1,585,035 | +€1.6m | +13928.0% |
| Plant, machinery and equipment | 23 | €591 | €354 | -€237 | -40.1% |
| Other tangible fixed assets | 26 | €232,693 | €204,965 | -€27,728 | -11.9% |
| Current assets | 29/58 | €124,079 | €37,596 | -€86,483 | -69.7% |
| Amounts receivable within one year | 40/41 | €98,971 | - | -€98,971 | |
| Trade receivables | 40 | €4,013 | - | -€4,013 | |
| Other amounts receivable | 41 | €94,958 | - | -€94,958 | |
| Cash at bank and in hand | 54/58 | €25,108 | €37,596 | +€12,488 | +49.7% |
| Total equity and liabilities | 10/49 | €368,662 | €1,827,950 | +€1.5m | +395.8% |
| Equity | 10/15 | €364,183 | €1,816,134 | +€1.5m | +398.7% |
| Contributions | 10/11 | €114,288 | - | -€114,288 | |
| Outside capital | 11 | €114,288 | - | -€114,288 | |
| Other | 1109/19 | €114,288 | - | -€114,288 | |
| Revaluation surpluses | 12 | - | €1,573,890 | +€1.6m | |
| Reserves | 13 | €357,779 | €327,066 | -€30,712 | -8.6% |
| Non-distributable reserves | 130/1 | €6,693 | - | -€6,693 | |
| Reserves not available under the articles | 1311 | €6,693 | - | -€6,693 | |
| Tax-exempt reserves | 132 | €30,373 | €30,373 | = | 0.0% |
| Distributable reserves | 133 | €320,712 | €296,693 | -€24,019 | -7.5% |
| Profit (loss) carried forward | 14 | -€107,884 | -€84,822 | +€23,062 | +21.4% |
| Amounts payable | 17/49 | €4,479 | €11,815 | +€7,336 | +163.8% |
| Amounts payable within one year | 42/48 | €4,479 | €5,479 | +€1,000 | +22.3% |
| Trade debts | 44 | €729 | €1,572 | +€843 | +115.7% |
| Suppliers | 440/4 | €729 | €1,572 | +€843 | +115.7% |
| Other amounts payable | 47/48 | €3,750 | €3,906 | +€156 | +4.2% |
| Accrued charges and deferred income | 492/3 | - | €6,337 | +€6,337 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,772 | €28,119 | -€653 | -2.3% |
| Other operating charges | 640/8 | €6,932 | €6,750 | -€182 | -2.6% |
| Gross operating margin | 9900 | €59,032 | €58,266 | -€767 | -1.3% |
| Operating profit (loss) | 9901 | €23,329 | €23,397 | +€68 | +0.3% |
| Financial charges | 65/66B | €248 | €335 | +€87 | +35.1% |
| Recurring financial charges | 65 | €248 | €335 | +€87 | +35.1% |
| Profit (loss) for the period before taxes | 9903 | €23,081 | €23,062 | -€19 | -0.1% |
| Profit (loss) for the period | 9904 | €23,081 | €23,062 | -€19 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,081 | €23,062 | -€19 | -0.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.