ACROID: 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.
ACROID
Largest movements
- Cash -€41,202
down €41,202 (-95.1%), from €43,303 to €2,101
mainly Net result for the year (-€50,316) and Investment in fixed assets (net) (-€2,583)
- Receivables within one year -€4,467
down €4,467 (-16.8%), from €26,545 to €22,078
of which Other amounts receivable: -€3,545
- Tangible fixed assets -€4,075
down €4,075 (-28.7%), from €14,191 to €10,117
of which Furniture and vehicles: -€3,873
- Deferred charges and accrued income -€2,273
down €2,273 (-69.5%), from €3,269 to €996
- Profit (loss) carried forward -€50,000
new in 2025: -€50,000
- Trade debts -€1,790
down €1,790 (-80.6%), from €2,220 to €430
- Gross operating margin -€49,680
down €49,680, from €6,684 to -€42,996
- Other operating charges +€897
up €897 (+344%), from €261 to €1,158
- Depreciation -€846
down €846 (-11.3%), from €7,504 to €6,658
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,309 | €35,292 | -€52,016 | -59.6% |
| Fixed assets | 21/28 | €14,191 | €10,117 | -€4,075 | -28.7% |
| Tangible fixed assets | 22/27 | €14,191 | €10,117 | -€4,075 | -28.7% |
| Plant, machinery and equipment | 23 | €1,546 | €1,345 | -€201 | -13.0% |
| Furniture and vehicles | 24 | €12,645 | €8,772 | -€3,873 | -30.6% |
| Current assets | 29/58 | €73,117 | €25,175 | -€47,942 | -65.6% |
| Amounts receivable within one year | 40/41 | €26,545 | €22,078 | -€4,467 | -16.8% |
| Trade receivables | 40 | €7,270 | €6,348 | -€922 | -12.7% |
| Other amounts receivable | 41 | €19,275 | €15,731 | -€3,545 | -18.4% |
| Cash at bank and in hand | 54/58 | €43,303 | €2,101 | -€41,202 | -95.1% |
| Deferred charges and accrued income | 490/1 | €3,269 | €996 | -€2,273 | -69.5% |
| Total equity and liabilities | 10/49 | €87,309 | €35,292 | -€52,016 | -59.6% |
| Equity | 10/15 | €85,029 | €34,712 | -€50,316 | -59.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,429 | €66,112 | -€316 | -0.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €64,569 | €64,252 | -€316 | -0.5% |
| Profit (loss) carried forward | 14 | - | -€50,000 | -€50,000 | |
| Amounts payable | 17/49 | €2,280 | €580 | -€1,700 | -74.6% |
| Amounts payable within one year | 42/48 | €2,280 | €580 | -€1,700 | -74.6% |
| Trade debts | 44 | €2,220 | €430 | -€1,790 | -80.6% |
| Suppliers | 440/4 | €2,220 | €430 | -€1,790 | -80.6% |
| Taxes, remuneration and social security | 45 | €60 | €150 | +€90 | +150% |
| Taxes | 450/3 | €60 | €150 | +€90 | +150% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,504 | €6,658 | -€846 | -11.3% |
| Other operating charges | 640/8 | €261 | €1,158 | +€897 | +344% |
| Gross operating margin | 9900 | €6,684 | -€42,996 | -€49,680 | |
| Operating profit (loss) | 9901 | -€1,080 | -€50,811 | -€49,731 | -4,605% |
| Financial income | 75/76B | €561 | €850 | +€289 | +51.5% |
| Recurring financial income | 75 | €561 | €850 | +€289 | +51.5% |
| Financial charges | 65/66B | €102 | €107 | +€5 | +4.6% |
| Recurring financial charges | 65 | €102 | €107 | +€5 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€621 | -€50,068 | -€49,447 | -7,958% |
| Income taxes | 67/77 | -€99 | €248 | +€346 | |
| Profit (loss) for the period | 9904 | -€523 | -€50,316 | -€49,794 | -9,526% |
| Profit (loss) for the period to be appropriated | 9905 | -€523 | -€50,316 | -€49,794 | -9,526% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.