Acritec: 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.
Acritec
Largest movements
- Tangible fixed assets -€26,984
down €26,984 (-46.9%), from €57,565 to €30,580
of which Furniture and vehicles: -€19,450
- Receivables within one year +€24,499
up €24,499 (+38.4%), from €63,843 to €88,342
of which Other amounts receivable: +€22,461
- Deferred charges and accrued income -€1,818
down €1,818 (-50.8%), from €3,579 to €1,761
- Current portion of long-term debt -€14,957
down €14,957 (-85.7%), from €17,457 to €2,500
- Reserves +€4,644
up €4,644 (+5.2%), from €89,705 to €94,349
of which Distributable reserves: +€4,644
- Trade debts +€3,246
up €3,246 (+97.0%), from €3,347 to €6,593
- Tax, wage and social debts +€2,574
up €2,574 (+39.8%), from €6,468 to €9,041
of which Taxes: +€1,374
- Gross operating margin -€9,022
down €9,022 (-18.6%), from €48,551 to €39,528
- Financial charges -€2,686
down €2,686 (-78.1%), from €3,441 to €755
- Taxes -€2,366
down €2,366 (-43.1%), from €5,485 to €3,120
- Other operating charges +€2,310
up €2,310 (+128.4%), from €1,799 to €4,109
- Depreciation +€2,135
up €2,135 (+8.6%), from €24,849 to €26,984
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 | €129,376 | €124,999 | -€4,378 | -3.4% |
| Fixed assets | 21/28 | €57,765 | €30,780 | -€26,984 | -46.7% |
| Tangible fixed assets | 22/27 | €57,565 | €30,580 | -€26,984 | -46.9% |
| Land and buildings | 22 | €19,747 | €14,373 | -€5,374 | -27.2% |
| Plant, machinery and equipment | 23 | €4,354 | €2,193 | -€2,161 | -49.6% |
| Furniture and vehicles | 24 | €33,463 | €14,014 | -€19,450 | -58.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €71,612 | €94,218 | +€22,607 | +31.6% |
| Amounts receivable within one year | 40/41 | €63,843 | €88,342 | +€24,499 | +38.4% |
| Trade receivables | 40 | €28,916 | €30,954 | +€2,037 | +7.0% |
| Other amounts receivable | 41 | €34,927 | €57,388 | +€22,461 | +64.3% |
| Cash at bank and in hand | 54/58 | €4,190 | €4,116 | -€74 | -1.8% |
| Deferred charges and accrued income | 490/1 | €3,579 | €1,761 | -€1,818 | -50.8% |
| Total equity and liabilities | 10/49 | €129,376 | €124,999 | -€4,378 | -3.4% |
| Equity | 10/15 | €102,105 | €106,749 | +€4,644 | +4.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €89,705 | €94,349 | +€4,644 | +5.2% |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €87,205 | €91,849 | +€4,644 | +5.3% |
| Amounts payable | 17/49 | €27,272 | €18,250 | -€9,022 | -33.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €27,272 | €18,250 | -€9,022 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €17,457 | €2,500 | -€14,957 | -85.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,347 | €6,593 | +€3,246 | +97.0% |
| Suppliers | 440/4 | €3,347 | €6,593 | +€3,246 | +97.0% |
| Taxes, remuneration and social security | 45 | €6,468 | €9,041 | +€2,574 | +39.8% |
| Taxes | 450/3 | €6,468 | €7,841 | +€1,374 | +21.2% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | - | €116 | +€116 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,849 | €26,984 | +€2,135 | +8.6% |
| Other operating charges | 640/8 | €1,799 | €4,109 | +€2,310 | +128.4% |
| Gross operating margin | 9900 | €48,551 | €39,528 | -€9,022 | -18.6% |
| Operating profit (loss) | 9901 | €21,903 | €8,436 | -€13,467 | -61.5% |
| Financial income | 75/76B | €23 | €83 | +€59 | +253.4% |
| Recurring financial income | 75 | €23 | €83 | +€59 | +253.4% |
| Financial charges | 65/66B | €3,441 | €755 | -€2,686 | -78.1% |
| Recurring financial charges | 65 | €3,441 | €755 | -€2,686 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | €18,486 | €7,764 | -€10,722 | -58.0% |
| Income taxes | 67/77 | €5,485 | €3,120 | -€2,366 | -43.1% |
| Profit (loss) for the period | 9904 | €13,000 | €4,644 | -€8,356 | -64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,000 | €4,644 | -€8,356 | -64.3% |
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 2 October 2026 via checked.be.