ACROTERE: 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.
ACROTERE
Largest movements
- Receivables within one year +€8,408
up €8,408 (+8.6%), from €97,603 to €106,010
of which Trade receivables: +€15,956
- Tangible fixed assets -€3,133
down €3,133 (-61.9%), from €5,058 to €1,925
of which Other tangible fixed assets: -€2,584
- Profit (loss) carried forward +€11,641
up €11,641 (+63.8%), from -€18,250 to -€6,609
- Tax, wage and social debts -€8,439
down €8,439 (-85.8%), from €9,837 to €1,398
- Short-term financial debts +€2,051
up €2,051 (+22.1%), from €9,278 to €11,329
- Gross operating margin +€42,208
up €42,208, from -€21,291 to €20,917
- Other operating charges +€7,755
new in 2025: €7,755
- Financial charges +€304
up €304 (+81.3%), from €375 to €679
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,660 | €107,935 | +€5,275 | +5.1% |
| Fixed assets | 21/28 | €5,058 | €1,925 | -€3,133 | -61.9% |
| Tangible fixed assets | 22/27 | €5,058 | €1,925 | -€3,133 | -61.9% |
| Furniture and vehicles | 24 | €1,097 | €548 | -€549 | -50.0% |
| Other tangible fixed assets | 26 | €3,961 | €1,377 | -€2,584 | -65.2% |
| Current assets | 29/58 | €97,603 | €106,010 | +€8,408 | +8.6% |
| Amounts receivable within one year | 40/41 | €97,603 | €106,010 | +€8,408 | +8.6% |
| Trade receivables | 40 | €49,508 | €65,464 | +€15,956 | +32.2% |
| Other amounts receivable | 41 | €48,094 | €40,546 | -€7,548 | -15.7% |
| Total equity and liabilities | 10/49 | €102,660 | €107,935 | +€5,275 | +5.1% |
| Equity | 10/15 | €77,292 | €88,933 | +€11,641 | +15.1% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Contributions outside capital | 11 | €19,831 | €19,831 | = | 0.0% |
| Other | 1109/19 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €75,711 | €75,711 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,211 | €7,211 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,211 | €7,211 | = | 0.0% |
| Distributable reserves | 133 | €68,500 | €68,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,250 | -€6,609 | +€11,641 | +63.8% |
| Amounts payable | 17/49 | €25,368 | €19,002 | -€6,366 | -25.1% |
| Amounts payable within one year | 42/48 | €25,368 | €19,002 | -€6,366 | -25.1% |
| Financial debts | 43 | €9,278 | €11,329 | +€2,051 | +22.1% |
| Credit institutions | 430/8 | €9,278 | €11,329 | +€2,051 | +22.1% |
| Trade debts | 44 | €6,253 | €6,274 | +€22 | +0.3% |
| Suppliers | 440/4 | €6,253 | €6,274 | +€22 | +0.3% |
| Taxes, remuneration and social security | 45 | €9,837 | €1,398 | -€8,439 | -85.8% |
| Taxes | 450/3 | €9,837 | €1,398 | -€8,439 | -85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,339 | €3,133 | -€206 | -6.2% |
| Other operating charges | 640/8 | - | €7,755 | +€7,755 | |
| Gross operating margin | 9900 | -€21,291 | €20,917 | +€42,208 | |
| Operating profit (loss) | 9901 | -€24,630 | €10,030 | +€34,660 | |
| Financial income | 75/76B | €2,476 | €2,290 | -€187 | -7.5% |
| Recurring financial income | 75 | €2,476 | €2,290 | -€187 | -7.5% |
| Financial charges | 65/66B | €375 | €679 | +€304 | +81.3% |
| Recurring financial charges | 65 | €375 | €679 | +€304 | +81.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,528 | €11,641 | +€34,169 | |
| Profit (loss) for the period | 9904 | -€22,528 | €11,641 | +€34,169 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,528 | €11,641 | +€34,169 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.