Acrius: 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.
Acrius
Largest movements
- Cash +€31,161
up €31,161 (+142.2%), from €21,913 to €53,074
mainly Net result for the year (+€55,639) and Tax, wage and social debts (+€5,259)
- Current investments +€30,000
up €30,000 (+66.7%), from €45,000 to €75,000
- Profit (loss) carried forward +€55,639
up €55,639 (+92.9%), from €59,882 to €115,522
- Tax, wage and social debts +€5,259
up €5,259 (+82.2%), from €6,394 to €11,653
- Gross operating margin -€10,635
down €10,635 (-13.1%), from €81,233 to €70,598
- Taxes -€6,000
down €6,000 (-27.9%), from €21,500 to €15,500
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 | €67,936 | €128,467 | +€60,531 | +89.1% |
| Current assets | 29/58 | €67,936 | €128,467 | +€60,531 | +89.1% |
| Amounts receivable within one year | 40/41 | €363 | €393 | +€30 | +8.3% |
| Trade receivables | 40 | €363 | €393 | +€30 | +8.3% |
| Current investments | 50/53 | €45,000 | €75,000 | +€30,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €21,913 | €53,074 | +€31,161 | +142.2% |
| Deferred charges and accrued income | 490/1 | €661 | - | -€661 | |
| Total equity and liabilities | 10/49 | €67,936 | €128,467 | +€60,531 | +89.1% |
| Equity | 10/15 | €60,882 | €116,522 | +€55,639 | +91.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,882 | €115,522 | +€55,639 | +92.9% |
| Amounts payable | 17/49 | €7,054 | €11,945 | +€4,891 | +69.3% |
| Amounts payable within one year | 42/48 | €7,054 | €11,945 | +€4,891 | +69.3% |
| Trade debts | 44 | €660 | - | -€660 | |
| Suppliers | 440/4 | €660 | - | -€660 | |
| Taxes, remuneration and social security | 45 | €6,394 | €11,653 | +€5,259 | +82.2% |
| Taxes | 450/3 | €6,394 | €11,653 | +€5,259 | +82.2% |
| Other amounts payable | 47/48 | - | €292 | +€292 | |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €81,233 | €70,598 | -€10,635 | -13.1% |
| Operating profit (loss) | 9901 | €81,233 | €70,478 | -€10,755 | -13.2% |
| Financial income | 75/76B | €210 | €702 | +€493 | +235.1% |
| Recurring financial income | 75 | €210 | €702 | +€493 | +235.1% |
| Financial charges | 65/66B | €60 | €40 | -€20 | -32.6% |
| Recurring financial charges | 65 | €60 | €40 | -€20 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €81,382 | €71,139 | -€10,243 | -12.6% |
| Income taxes | 67/77 | €21,500 | €15,500 | -€6,000 | -27.9% |
| Profit (loss) for the period | 9904 | €59,882 | €55,639 | -€4,243 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,882 | €55,639 | -€4,243 | -7.1% |
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 9 October 2026 via checked.be.