aCrust: 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.
aCrust
Largest movements
- Cash -€93,528
down €93,528 (-51.0%), from €183,414 to €89,886
mainly Other debts (-€93,997) and Tax, wage and social debts (-€29,033)
- Stocks and contracts -€70,530
down €70,530 (-45.3%), from €155,815 to €85,285
- Tangible fixed assets -€5,347
down €5,347 (-10.5%), from €51,076 to €45,729
of which Land and buildings: -€6,840
- Other debts -€93,997
down €93,997 (-98.9%), from €95,082 to €1,085
- Tax, wage and social debts -€29,033
down €29,033 (-45.5%), from €63,861 to €34,828
- Profit (loss) carried forward -€25,352
new in 2025: -€25,352
- Trade debts -€21,022
down €21,022 (-70.0%), from €30,015 to €8,993
- Gross operating margin -€67,410
down €67,410, from €51,597 to -€15,813
- Taxes -€9,377
down €9,377 (-97.9%), from €9,579 to €202
- Financial charges +€967
up €967 (+144.4%), from €670 to €1,637
- Other operating charges -€868
down €868 (-55.1%), from €1,575 to €707
- Staff costs -€612
no longer reported in 2025 (was €612)
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 | €390,305 | €220,900 | -€169,404 | -43.4% |
| Fixed assets | 21/28 | €51,076 | €45,729 | -€5,347 | -10.5% |
| Tangible fixed assets | 22/27 | €51,076 | €45,729 | -€5,347 | -10.5% |
| Land and buildings | 22 | €51,076 | €44,236 | -€6,840 | -13.4% |
| Plant, machinery and equipment | 23 | - | €1,493 | +€1,493 | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €339,229 | €175,171 | -€164,058 | -48.4% |
| Stocks and contracts in progress | 3 | €155,815 | €85,285 | -€70,530 | -45.3% |
| Stocks | 30/36 | €155,815 | €85,285 | -€70,530 | -45.3% |
| Cash at bank and in hand | 54/58 | €183,414 | €89,886 | -€93,528 | -51.0% |
| Total equity and liabilities | 10/49 | €390,305 | €220,900 | -€169,404 | -43.4% |
| Equity | 10/15 | €201,346 | €175,994 | -€25,352 | -12.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €188,946 | €188,946 | = | 0.0% |
| Distributable reserves | 133 | €188,946 | €188,946 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€25,352 | -€25,352 | |
| Amounts payable | 17/49 | €188,959 | €44,907 | -€144,052 | -76.2% |
| Amounts payable within one year | 42/48 | €188,959 | €44,907 | -€144,052 | -76.2% |
| Trade debts | 44 | €30,015 | €8,993 | -€21,022 | -70.0% |
| Suppliers | 440/4 | €30,015 | €8,993 | -€21,022 | -70.0% |
| Taxes, remuneration and social security | 45 | €63,861 | €34,828 | -€29,033 | -45.5% |
| Taxes | 450/3 | €63,861 | €34,828 | -€29,033 | -45.5% |
| Other amounts payable | 47/48 | €95,082 | €1,085 | -€93,997 | -98.9% |
| Remuneration, social security and pensions | 62 | €612 | - | -€612 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,033 | €7,065 | +€32 | +0.4% |
| Other operating charges | 640/8 | €1,575 | €707 | -€868 | -55.1% |
| Gross operating margin | 9900 | €51,597 | -€15,813 | -€67,410 | |
| Operating profit (loss) | 9901 | €42,376 | -€23,584 | -€65,961 | |
| Financial income | 75/76B | €185 | €71 | -€114 | -61.6% |
| Recurring financial income | 75 | €185 | €71 | -€114 | -61.6% |
| Financial charges | 65/66B | €670 | €1,637 | +€967 | +144.4% |
| Recurring financial charges | 65 | €670 | €1,637 | +€967 | +144.4% |
| Profit (loss) for the period before taxes | 9903 | €41,891 | -€25,150 | -€67,042 | |
| Income taxes | 67/77 | €9,579 | €202 | -€9,377 | -97.9% |
| Profit (loss) for the period | 9904 | €32,312 | -€25,352 | -€57,664 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,312 | -€25,352 | -€57,664 |
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 10 October 2026 via checked.be.