ACRONYME: 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.
ACRONYME
Largest movements
- Receivables within one year +€247,680
up €247,680 (+199.3%), from €124,304 to €371,984
of which Other amounts receivable: +€247,680
- Cash -€247,612
down €247,612 (-51.4%), from €481,328 to €233,715
mainly Receivables within one year (-€247,680)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€4,614
up €4,614 (+59.9%), from -€7,703 to -€3,089
- Financial income +€1,394
up €1,394 (+63.6%), from €2,194 to €3,588
- Other operating charges -€103
down €103 (-21.1%), from €491 to €387
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 | €605,632 | €605,699 | +€68 | 0.0% |
| Current assets | 29/58 | €605,632 | €605,699 | +€68 | 0.0% |
| Amounts receivable within one year | 40/41 | €124,304 | €371,984 | +€247,680 | +199.3% |
| Trade receivables | 40 | €7,600 | €7,600 | = | 0.0% |
| Other amounts receivable | 41 | €116,704 | €364,384 | +€247,680 | +212.2% |
| Cash at bank and in hand | 54/58 | €481,328 | €233,715 | -€247,612 | -51.4% |
| Total equity and liabilities | 10/49 | €605,632 | €605,699 | +€68 | 0.0% |
| Equity | 10/15 | €463,668 | €463,736 | +€68 | 0.0% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €569,337 | €569,337 | = | 0.0% |
| Tax-exempt reserves | 132 | €394,046 | €394,046 | = | 0.0% |
| Distributable reserves | 133 | €175,291 | €175,291 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,826 | -€204,759 | +€68 | 0.0% |
| Provisions and deferred taxes | 16 | €131,349 | €131,349 | = | 0.0% |
| Deferred taxes | 168 | €131,349 | €131,349 | = | 0.0% |
| Amounts payable | 17/49 | €10,615 | €10,615 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,615 | €10,615 | = | 0.0% |
| Trade debts | 44 | €10,615 | €10,615 | = | 0.0% |
| Suppliers | 440/4 | €10,615 | €10,615 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €491 | €387 | -€103 | -21.1% |
| Gross operating margin | 9900 | -€7,703 | -€3,089 | +€4,614 | +59.9% |
| Operating profit (loss) | 9901 | -€8,194 | -€3,477 | +€4,717 | +57.6% |
| Financial income | 75/76B | €2,194 | €3,588 | +€1,394 | +63.6% |
| Recurring financial income | 75 | €2,194 | €3,588 | +€1,394 | +63.6% |
| Financial charges | 65/66B | €48 | €53 | +€5 | +9.4% |
| Recurring financial charges | 65 | €48 | €53 | +€5 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,048 | €59 | +€6,107 | |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €0 | -€9 | -€9 | |
| Profit (loss) for the period | 9904 | -€6,048 | €68 | +€6,116 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,048 | €68 | +€6,116 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.