ACRON: 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.
ACRON
Largest movements
- Cash -€4,494
down €4,494 (-74.4%), from €6,038 to €1,544
mainly Net result for the year (-€3,944) and Current investments (-€1,266)
- Current investments +€1,266
up €1,266 (+8.5%), from €14,881 to €16,147
- Tangible fixed assets -€860
down €860 (-32.8%), from €2,625 to €1,765
of which Plant, machinery and equipment: -€621
- Profit (loss) carried forward -€3,944
down €3,944 (-25.1%), from €15,709 to €11,765
- Gross operating margin -€10,872
down €10,872, from €10,135 to -€737
- Taxes -€646
down €646 (-25.9%), from €2,495 to €1,849
- Staff costs +€364
new in 2025: €364
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 | €36,347 | €32,313 | -€4,034 | -11.1% |
| Fixed assets | 21/28 | €2,675 | €1,815 | -€860 | -32.1% |
| Tangible fixed assets | 22/27 | €2,625 | €1,765 | -€860 | -32.8% |
| Plant, machinery and equipment | 23 | €1,342 | €721 | -€621 | -46.3% |
| Furniture and vehicles | 24 | €1,283 | €1,044 | -€239 | -18.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €33,672 | €30,498 | -€3,174 | -9.4% |
| Stocks and contracts in progress | 3 | €8,792 | €8,846 | +€54 | +0.6% |
| Stocks | 30/36 | €8,792 | €8,846 | +€54 | +0.6% |
| Amounts receivable within one year | 40/41 | €3,961 | €3,961 | = | 0.0% |
| Other amounts receivable | 41 | €3,961 | €3,961 | = | 0.0% |
| Current investments | 50/53 | €14,881 | €16,147 | +€1,266 | +8.5% |
| Cash at bank and in hand | 54/58 | €6,038 | €1,544 | -€4,494 | -74.4% |
| Total equity and liabilities | 10/49 | €36,347 | €32,313 | -€4,034 | -11.1% |
| Equity | 10/15 | €36,160 | €32,216 | -€3,944 | -10.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,709 | €11,765 | -€3,944 | -25.1% |
| Amounts payable | 17/49 | €187 | €97 | -€90 | -48.1% |
| Amounts payable within one year | 42/48 | €187 | €97 | -€90 | -48.1% |
| Trade debts | 44 | €107 | €17 | -€90 | -84.1% |
| Suppliers | 440/4 | €107 | €17 | -€90 | -84.1% |
| Taxes, remuneration and social security | 45 | €80 | €80 | = | 0.0% |
| Taxes | 450/3 | €80 | €80 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €364 | +€364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €862 | €862 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €10,135 | -€737 | -€10,872 | |
| Operating profit (loss) | 9901 | €9,155 | -€2,083 | -€11,238 | |
| Financial income | 75/76B | €66 | €95 | +€29 | +43.9% |
| Recurring financial income | 75 | €66 | €95 | +€29 | +43.9% |
| Financial charges | 65/66B | €169 | €107 | -€62 | -36.7% |
| Recurring financial charges | 65 | €169 | €107 | -€62 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €9,052 | -€2,095 | -€11,147 | |
| Income taxes | 67/77 | €2,495 | €1,849 | -€646 | -25.9% |
| Profit (loss) for the period | 9904 | €6,557 | -€3,944 | -€10,501 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,557 | -€3,944 | -€10,501 |
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 6 October 2026 via checked.be.