ACSA GROUP: 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.
ACSA GROUP
Largest movements
- Tangible fixed assets -€38,732
down €38,732 (-7.9%), from €488,970 to €450,238
- Profit (loss) carried forward -€28,093
down €28,093 (-180.5%), from -€15,561 to -€43,654
- Debts after one year -€10,000
down €10,000 (-2.1%), from €485,950 to €475,950
- Gross operating margin -€3,969
down €3,969 (-17.2%), from €23,025 to €19,056
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 | €501,367 | €463,757 | -€37,610 | -7.5% |
| Fixed assets | 21/28 | €491,970 | €453,238 | -€38,732 | -7.9% |
| Tangible fixed assets | 22/27 | €488,970 | €450,238 | -€38,732 | -7.9% |
| Land and buildings | 22 | €488,970 | €450,238 | -€38,732 | -7.9% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €9,397 | €10,519 | +€1,122 | +11.9% |
| Cash at bank and in hand | 54/58 | €5,913 | €6,739 | +€825 | +14.0% |
| Deferred charges and accrued income | 490/1 | €3,484 | €3,780 | +€297 | +8.5% |
| Total equity and liabilities | 10/49 | €501,367 | €463,757 | -€37,610 | -7.5% |
| Equity | 10/15 | €4,899 | -€23,194 | -€28,093 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,561 | -€43,654 | -€28,093 | -180.5% |
| Amounts payable | 17/49 | €496,468 | €486,951 | -€9,517 | -1.9% |
| Amounts payable after more than one year | 17 | €485,950 | €475,950 | -€10,000 | -2.1% |
| Other amounts payable | 178/9 | €485,950 | €475,950 | -€10,000 | -2.1% |
| Amounts payable within one year | 42/48 | €9,958 | €10,441 | +€483 | +4.9% |
| Trade debts | 44 | €5,684 | €7,508 | +€1,824 | +32.1% |
| Suppliers | 440/4 | €5,684 | €7,508 | +€1,824 | +32.1% |
| Other amounts payable | 47/48 | €4,274 | €2,933 | -€1,341 | -31.4% |
| Accrued charges and deferred income | 492/3 | €560 | €560 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,234 | +€1,234 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,910 | €38,732 | -€178 | -0.5% |
| Other operating charges | 640/8 | €8,226 | €8,165 | -€61 | -0.7% |
| Gross operating margin | 9900 | €23,025 | €19,056 | -€3,969 | -17.2% |
| Operating profit (loss) | 9901 | -€24,111 | -€27,842 | -€3,730 | -15.5% |
| Financial income | 75/76B | €27 | - | -€27 | |
| Recurring financial income | 75 | €27 | - | -€27 | |
| Financial charges | 65/66B | €177 | €251 | +€74 | +41.9% |
| Recurring financial charges | 65 | €177 | €251 | +€74 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,262 | -€28,093 | -€3,831 | -15.8% |
| Profit (loss) for the period | 9904 | -€24,262 | -€28,093 | -€3,831 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,262 | -€28,093 | -€3,831 | -15.8% |
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 3 October 2026 via checked.be.