Acrodent: 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.
Acrodent
Largest movements
- Tangible fixed assets +€209,777
up €209,777 (+7.2%), from €2.9m to €3.1m
of which Assets under construction and advance payments: +€301,631
- Cash -€61,526
down €61,526 (-13.1%), from €468,488 to €406,962
mainly Investment in fixed assets (net) (-€351,031) and Trade debts (-€99,380)
- Debts after one year +€241,571
up €241,571 (+9.4%), from €2.6m to €2.8m
- Trade debts -€99,380
down €99,380 (-23.0%), from €431,293 to €331,913
- Gross operating margin +€46,057
up €46,057 (+13.8%), from €333,894 to €379,952
- Financial charges +€8,852
up €8,852 (+11.7%), from €75,888 to €84,740
- Depreciation +€8,460
up €8,460 (+5.7%), from €147,794 to €156,254
- Taxes +€7,453
up €7,453 (+1444.7%), from €516 to €7,969
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 | €3,490,312 | €3,646,191 | +€155,879 | +4.5% |
| Fixed assets | 21/28 | €2,970,541 | €3,165,318 | +€194,777 | +6.6% |
| Intangible fixed assets | 21 | €45,000 | €30,000 | -€15,000 | -33.3% |
| Tangible fixed assets | 22/27 | €2,925,541 | €3,135,318 | +€209,777 | +7.2% |
| Land and buildings | 22 | €2,313,456 | €2,215,183 | -€98,273 | -4.2% |
| Plant, machinery and equipment | 23 | €56,472 | €43,933 | -€12,540 | -22.2% |
| Furniture and vehicles | 24 | €79,885 | €47,964 | -€31,921 | -40.0% |
| Other tangible fixed assets | 26 | - | €50,880 | +€50,880 | |
| Assets under construction and advance payments | 27 | €475,727 | €777,358 | +€301,631 | +63.4% |
| Current assets | 29/58 | €519,771 | €480,873 | -€38,899 | -7.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €12,381 | €12,381 | = | 0.0% |
| Stocks | 30/36 | €12,381 | €12,381 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,201 | €48,720 | +€23,519 | +93.3% |
| Trade receivables | 40 | - | €23,686 | +€23,686 | |
| Other amounts receivable | 41 | €25,201 | €25,034 | -€167 | -0.7% |
| Cash at bank and in hand | 54/58 | €468,488 | €406,962 | -€61,526 | -13.1% |
| Deferred charges and accrued income | 490/1 | €13,701 | €12,810 | -€891 | -6.5% |
| Total equity and liabilities | 10/49 | €3,490,312 | €3,646,191 | +€155,879 | +4.5% |
| Equity | 10/15 | €252,971 | €275,851 | +€22,879 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €234,371 | €257,251 | +€22,879 | +9.8% |
| Distributable reserves | 133 | €234,371 | €257,251 | +€22,879 | +9.8% |
| Amounts payable | 17/49 | €3,237,341 | €3,370,340 | +€132,999 | +4.1% |
| Amounts payable after more than one year | 17 | €2,581,215 | €2,822,785 | +€241,571 | +9.4% |
| Financial debts | 170/4 | €2,581,215 | €2,822,785 | +€241,571 | +9.4% |
| Amounts payable within one year | 42/48 | €656,126 | €547,555 | -€108,571 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €164,216 | €157,208 | -€7,008 | -4.3% |
| Financial debts | 43 | - | €9 | +€9 | |
| Credit institutions | 430/8 | - | €9 | +€9 | |
| Trade debts | 44 | €431,293 | €331,913 | -€99,380 | -23.0% |
| Suppliers | 440/4 | €431,293 | €331,913 | -€99,380 | -23.0% |
| Taxes, remuneration and social security | 45 | €17,563 | €14,848 | -€2,715 | -15.5% |
| Taxes | 450/3 | €167 | €7,255 | +€7,089 | +4250.5% |
| Remuneration and social security | 454/9 | €17,396 | €7,593 | -€9,804 | -56.4% |
| Other amounts payable | 47/48 | €43,055 | €43,577 | +€522 | +1.2% |
| Non-recurring operating income | 76A | - | €4,207 | +€4,207 | |
| Remuneration, social security and pensions | 62 | €93,861 | €91,988 | -€1,873 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147,794 | €156,254 | +€8,460 | +5.7% |
| Other operating charges | 640/8 | €16,168 | €18,528 | +€2,360 | +14.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €333,894 | €379,952 | +€46,057 | +13.8% |
| Operating profit (loss) | 9901 | €76,072 | €113,182 | +€37,110 | +48.8% |
| Financial income | 75/76B | €1,999 | €2,407 | +€408 | +20.4% |
| Recurring financial income | 75 | €1,999 | €2,407 | +€408 | +20.4% |
| Financial charges | 65/66B | €75,888 | €84,740 | +€8,852 | +11.7% |
| Recurring financial charges | 65 | €75,888 | €84,740 | +€8,852 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €2,184 | €30,849 | +€28,665 | +1312.8% |
| Income taxes | 67/77 | €516 | €7,969 | +€7,453 | +1444.7% |
| Profit (loss) for the period | 9904 | €1,668 | €22,879 | +€21,212 | +1271.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,668 | €22,879 | +€21,212 | +1271.9% |
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 7 October 2026 via checked.be.