ACROPOLL: 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.
ACROPOLL
Largest movements
- Receivables after one year +€605,072
up €605,072 (+55.0%), from €1.1m to €1.7m
- Current investments -€475,974
down €475,974 (-41.7%), from €1.1m to €665,843
- Reserves +€106,799
up €106,799 (+30.6%), from €349,391 to €456,190
of which Distributable reserves: +€106,799
- Financial income -€10,586
down €10,586 (-7.3%), from €145,804 to €135,218
- Taxes +€7,167
up €7,167 (+41.7%), from €17,169 to €24,336
- Gross operating margin -€6,642
down €6,642, from €5,363 to -€1,279
- Other operating charges +€1,564
up €1,564 (+161.6%), from €968 to €2,531
- Financial charges +€159
up €159 (+166.9%), from €96 to €255
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 | €2,244,147 | €2,371,444 | +€127,297 | +5.7% |
| Fixed assets | 21/28 | €245 | €227 | -€19 | -7.6% |
| Tangible fixed assets | 22/27 | €245 | €227 | -€19 | -7.6% |
| Land and buildings | 22 | €245 | €227 | -€19 | -7.6% |
| Current assets | 29/58 | €2,243,902 | €2,371,218 | +€127,316 | +5.7% |
| Amounts receivable after more than one year | 29 | €1,100,296 | €1,705,368 | +€605,072 | +55.0% |
| Other amounts receivable | 291 | €1,100,296 | €1,705,368 | +€605,072 | +55.0% |
| Amounts receivable within one year | 40/41 | €1,499 | €0 | -€1,499 | -100.0% |
| Other amounts receivable | 41 | €1,499 | €0 | -€1,499 | -100.0% |
| Current investments | 50/53 | €1,141,817 | €665,843 | -€475,974 | -41.7% |
| Cash at bank and in hand | 54/58 | €290 | €7 | -€283 | -97.6% |
| Total equity and liabilities | 10/49 | €2,244,147 | €2,371,444 | +€127,297 | +5.7% |
| Equity | 10/15 | €2,228,784 | €2,335,582 | +€106,799 | +4.8% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €349,391 | €456,190 | +€106,799 | +30.6% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €249,391 | €356,190 | +€106,799 | +42.8% |
| Profit (loss) carried forward | 14 | €879,393 | €879,393 | = | 0.0% |
| Amounts payable | 17/49 | €15,364 | €35,862 | +€20,498 | +133.4% |
| Amounts payable within one year | 42/48 | €15,364 | €35,862 | +€20,498 | +133.4% |
| Trade debts | 44 | - | €15,364 | +€15,364 | |
| Suppliers | 440/4 | - | €15,364 | +€15,364 | |
| Taxes, remuneration and social security | 45 | €15,364 | €20,498 | +€5,135 | +33.4% |
| Taxes | 450/3 | €15,364 | €20,498 | +€5,135 | +33.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €6,683 | - | -€6,683 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19 | €19 | = | 0.0% |
| Other operating charges | 640/8 | €968 | €2,531 | +€1,564 | +161.6% |
| Non-recurring operating charges | 66A | €2,164 | - | -€2,164 | |
| Gross operating margin | 9900 | €5,363 | -€1,279 | -€6,642 | |
| Operating profit (loss) | 9901 | €2,213 | -€3,829 | -€6,042 | |
| Financial income | 75/76B | €145,804 | €135,218 | -€10,586 | -7.3% |
| Recurring financial income | 75 | €145,804 | €135,218 | -€10,586 | -7.3% |
| Financial charges | 65/66B | €96 | €255 | +€159 | +166.9% |
| Recurring financial charges | 65 | €96 | €255 | +€159 | +166.9% |
| Profit (loss) for the period before taxes | 9903 | €147,922 | €131,135 | -€16,787 | -11.3% |
| Income taxes | 67/77 | €17,169 | €24,336 | +€7,167 | +41.7% |
| Profit (loss) for the period | 9904 | €130,752 | €106,799 | -€23,954 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €130,752 | €106,799 | -€23,954 | -18.3% |
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 1 October 2026 via checked.be.