ACUARELLA: 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.
ACUARELLA
Largest movements
- Receivables within one year +€3,627
up €3,627 (+5.0%), from €72,031 to €75,659
of which Trade receivables: +€2,292
- Cash -€1,491
down €1,491 (-66.1%), from €2,253 to €763
mainly Tax, wage and social debts (-€4,240) and Receivables within one year (-€3,627)
- Profit (loss) carried forward +€11,243
up €11,243 (+41.3%), from €27,191 to €38,434
- Tax, wage and social debts -€4,240
no longer reported in 2025 (was €4,240)
- Trade debts -€2,309
down €2,309 (-63.2%), from €3,652 to €1,343
- Accrued charges and deferred income -€1,786
down €1,786 (-95.5%), from €1,870 to €84
- Current portion of long-term debt -€1,358
no longer reported in 2025 (was €1,358)
- Staff costs -€23,108
down €23,108 (-99.7%), from €23,170 to €61
- Gross operating margin -€13,800
down €13,800 (-51.2%), from €26,953 to €13,153
- Turnover -€10,023
down €10,023 (-9.8%), from €101,802 to €91,779
- Purchases and services +€3,777
up €3,777 (+5.0%), from €74,849 to €78,626
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 | €75,158 | €76,708 | +€1,550 | +2.1% |
| Fixed assets | 21/28 | €874 | €245 | -€629 | -72.0% |
| Tangible fixed assets | 22/27 | €799 | €171 | -€629 | -78.7% |
| Plant, machinery and equipment | 23 | €541 | €42 | -€500 | -92.3% |
| Furniture and vehicles | 24 | €258 | €129 | -€129 | -50.0% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €74,285 | €76,463 | +€2,179 | +2.9% |
| Amounts receivable within one year | 40/41 | €72,031 | €75,659 | +€3,627 | +5.0% |
| Trade receivables | 40 | €2,612 | €4,904 | +€2,292 | +87.8% |
| Other amounts receivable | 41 | €69,420 | €70,755 | +€1,335 | +1.9% |
| Cash at bank and in hand | 54/58 | €2,253 | €763 | -€1,491 | -66.1% |
| Deferred charges and accrued income | 490/1 | - | €42 | +€42 | |
| Total equity and liabilities | 10/49 | €75,158 | €76,708 | +€1,550 | +2.1% |
| Equity | 10/15 | €64,039 | €75,281 | +€11,243 | +17.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €18,256 | €18,256 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €16,396 | €16,396 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,191 | €38,434 | +€11,243 | +41.3% |
| Amounts payable | 17/49 | €11,120 | €1,427 | -€9,693 | -87.2% |
| Amounts payable within one year | 42/48 | €9,249 | €1,343 | -€7,907 | -85.5% |
| Current portion of amounts payable after more than one year | 42 | €1,358 | - | -€1,358 | |
| Trade debts | 44 | €3,652 | €1,343 | -€2,309 | -63.2% |
| Suppliers | 440/4 | €3,652 | €1,343 | -€2,309 | -63.2% |
| Taxes, remuneration and social security | 45 | €4,240 | - | -€4,240 | |
| Remuneration and social security | 454/9 | €4,240 | - | -€4,240 | |
| Accrued charges and deferred income | 492/3 | €1,870 | €84 | -€1,786 | -95.5% |
| Turnover | 70 | €101,802 | €91,779 | -€10,023 | -9.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €74,849 | €78,626 | +€3,777 | +5.0% |
| Remuneration, social security and pensions | 62 | €23,170 | €61 | -€23,108 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €629 | €629 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €26,953 | €13,153 | -€13,800 | -51.2% |
| Operating profit (loss) | 9901 | €2,767 | €12,063 | +€9,296 | +336.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | +333.3% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +333.3% |
| Financial charges | 65/66B | €793 | €822 | +€29 | +3.7% |
| Recurring financial charges | 65 | €793 | €822 | +€29 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €1,975 | €11,243 | +€9,268 | +469.3% |
| Profit (loss) for the period | 9904 | €1,975 | €11,243 | +€9,268 | +469.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,975 | €11,243 | +€9,268 | +469.3% |
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.