ACRITAS: 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
ACRITAS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€132,010
2024 · -€43,103-€88,907
Equity
€1.2m
2024 · €488,089+€717,990
Cash
€216,227
2024 · €31,202+€185,026
Balance sheet total
€6.5m
2024 · €4.5m+€2.0m
Largest movements
Assets
- Tangible fixed assets +€1.8m
up €1.8m (+44.0%), from €4.2m to €6.0m
of which Land and buildings: +€1.8m
- Cash +€185,026
up €185,026 (+593%), from €31,202 to €216,227
mainly Other debts (+€2.1m) and Contributions, distributions and other (+€850,000)
Equity and liabilities
- Other debts +€2.1m
up €2.1m (+63,826%), from €3,356 to €2.1m
- Contributions +€850,000
up €850,000 (+379%), from €224,400 to €1.1m
- Debts after one year -€801,542
down €801,542 (-21.8%), from €3.7m to €2.9m
of which Financial debts: -€802,522
- Profit (loss) carried forward -€130,090
down €130,090 (-64.3%), from €202,352 to €72,262
- Short-term financial debts -€125,000
down €125,000 (-100%), from €125,000 to €0
Income statement
- Gross operating margin -€51,924
down €51,924 (-21.0%), from €246,963 to €195,039
- Depreciation +€44,688
up €44,688 (+34.2%), from €130,501 to €175,189
- Staff costs -€42,807
down €42,807 (-100%), from €42,807 to €0
- Other operating charges +€31,444
up €31,444 (+162%), from €19,370 to €50,814
- Financial charges +€3,116
up €3,116 (+3.2%), from €98,333 to €101,449
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
-€43,103
Gross operating margin
-€51,924
Staff costs
+€42,807
Depreciation
-€44,688
Other operating charges
-€31,444
Financial income
-€522
Financial charges
-€3,116
Taxes
-€21
Result 2025
-€132,010
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
+€2.2m
Investment
-€2.0m
Financing
-€29,515
Cash 2024
€31,202
From operations (derived)
+€2.2m
Net result for the year
-€132,010
Depreciation
+€175,189
Receivables within one year
+€20,253
Deferred charges and accrued income
+€6,848
Provisions
-€480
Trade debts
+€44,891
Tax, wage and social debts
-€12,203
Other debts
+€2.1m
Accrued charges and deferred income
-€28,316
Investment (derived)
-€2.0m
Investment in fixed assets (net)
-€2.0m
Financing
-€29,515
Debts after one year
-€801,542
Current portion of long-term debt
+€47,027
Short-term financial debts
-€125,000
Contributions, distributions and other
+€850,000
Cash 2025
€216,227
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,497,757 | €6,482,138 | +€2.0m | +44.1% |
| Fixed assets | 21/28 | €4,190,112 | €6,016,569 | +€1.8m | +43.6% |
| Tangible fixed assets | 22/27 | €4,177,362 | €6,015,069 | +€1.8m | +44.0% |
| Land and buildings | 22 | €4,156,746 | €5,995,891 | +€1.8m | +44.2% |
| Plant, machinery and equipment | 23 | €883 | €388 | -€496 | -56.1% |
| Furniture and vehicles | 24 | €493 | €0 | -€493 | -100% |
| Other tangible fixed assets | 26 | €795 | €345 | -€450 | -56.6% |
| Assets under construction and advance payments | 27 | €18,445 | €18,445 | = | 0.0% |
| Financial fixed assets | 28 | €12,750 | €1,500 | -€11,250 | -88.2% |
| Current assets | 29/58 | €307,645 | €465,570 | +€157,925 | +51.3% |
| Amounts receivable after more than one year | 29 | €4,000 | €4,000 | = | 0.0% |
| Other amounts receivable | 291 | €4,000 | €4,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €124,720 | €124,720 | = | 0.0% |
| Stocks | 30/36 | €124,720 | €124,720 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €139,780 | €119,526 | -€20,253 | -14.5% |
| Trade receivables | 40 | €137,466 | €91,785 | -€45,681 | -33.2% |
| Other amounts receivable | 41 | €2,314 | €27,741 | +€25,427 | +1,099% |
| Cash at bank and in hand | 54/58 | €31,202 | €216,227 | +€185,026 | +593% |
| Deferred charges and accrued income | 490/1 | €7,944 | €1,096 | -€6,848 | -86.2% |
| Total equity and liabilities | 10/49 | €4,497,757 | €6,482,138 | +€2.0m | +44.1% |
| Equity | 10/15 | €488,089 | €1,206,079 | +€717,990 | +147% |
| Contributions | 10/11 | €224,400 | €1,074,400 | +€850,000 | +379% |
| Reserves | 13 | €61,337 | €59,417 | -€1,920 | -3.1% |
| Non-distributable reserves | 130/1 | €7,440 | €7,440 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,440 | €7,440 | = | 0.0% |
| Tax-exempt reserves | 132 | €53,897 | €51,977 | -€1,920 | -3.6% |
| Profit (loss) carried forward | 14 | €202,352 | €72,262 | -€130,090 | -64.3% |
| Provisions and deferred taxes | 16 | €13,474 | €12,994 | -€480 | -3.6% |
| Deferred taxes | 168 | €13,474 | €12,994 | -€480 | -3.6% |
| Amounts payable | 17/49 | €3,996,194 | €5,263,066 | +€1.3m | +31.7% |
| Amounts payable after more than one year | 17 | €3,681,407 | €2,879,865 | -€801,542 | -21.8% |
| Financial debts | 170/4 | €3,679,072 | €2,876,550 | -€802,522 | -21.8% |
| Other amounts payable | 178/9 | €2,335 | €3,315 | +€980 | +42.0% |
| Amounts payable within one year | 42/48 | €286,471 | €2,383,200 | +€2.1m | +732% |
| Current portion of amounts payable after more than one year | 42 | €140,193 | €187,220 | +€47,027 | +33.5% |
| Financial debts | 43 | €125,000 | €0 | -€125,000 | -100% |
| Other loans | 439 | €125,000 | €0 | -€125,000 | -100% |
| Trade debts | 44 | €4,269 | €49,160 | +€44,891 | +1,051% |
| Suppliers | 440/4 | €4,269 | €49,160 | +€44,891 | +1,051% |
| Taxes, remuneration and social security | 45 | €13,652 | €1,449 | -€12,203 | -89.4% |
| Taxes | 450/3 | €13,652 | €1,449 | -€12,203 | -89.4% |
| Other amounts payable | 47/48 | €3,356 | €2,145,370 | +€2.1m | +63,826% |
| Accrued charges and deferred income | 492/3 | €28,316 | €0 | -€28,316 | -100% |
| Non-recurring operating income | 76A | - | €9,213 | +€9,213 | |
| Remuneration, social security and pensions | 62 | €42,807 | €0 | -€42,807 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,501 | €175,189 | +€44,688 | +34.2% |
| Other operating charges | 640/8 | €19,370 | €50,814 | +€31,444 | +162% |
| Gross operating margin | 9900 | €246,963 | €195,039 | -€51,924 | -21.0% |
| Operating profit (loss) | 9901 | €54,285 | -€30,964 | -€85,249 | |
| Financial income | 75/76B | €671 | €149 | -€522 | -77.8% |
| Recurring financial income | 75 | €671 | €149 | -€522 | -77.8% |
| Financial charges | 65/66B | €98,333 | €101,449 | +€3,116 | +3.2% |
| Recurring financial charges | 65 | €98,333 | €101,449 | +€3,116 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€43,377 | -€132,263 | -€88,887 | -205% |
| Transfer from deferred taxes | 780 | €480 | €480 | = | 0.0% |
| Income taxes | 67/77 | €206 | €227 | +€21 | +10.0% |
| Profit (loss) for the period | 9904 | -€43,103 | -€132,010 | -€88,907 | -206% |
| Transfer from tax-exempt reserves | 789 | €1,920 | €1,920 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,183 | -€130,090 | -€88,907 | -216% |
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 18 October 2026 via checked.be.