ACUAS: 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.
ACUAS
Largest movements
- Cash -€24,472
down €24,472 (-37.6%), from €65,093 to €40,621
mainly Contributions, distributions and other (-€35,000) and Other debts (-€14,018)
- Receivables within one year +€13,967
up €13,967 (+13.2%), from €105,658 to €119,625
of which Trade receivables: +€10,921
- Other debts -€14,018
down €14,018 (-18.6%), from €75,468 to €61,450
- Trade debts -€2,453
down €2,453 (-7.0%), from €34,932 to €32,480
- Turnover -€199,587
down €199,587 (-99.9%), from €199,838 to €251
- Purchases and services +€105,723
up €105,723 (+115.6%), from €91,491 to €197,214
- Gross operating margin -€75,062
down €75,062 (-58.2%), from €128,867 to €53,805
- Taxes -€17,103
down €17,103 (-55.1%), from €31,033 to €13,930
- Financial income -€2,717
down €2,717 (-100.0%), from €2,717 to €0
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,216 | €167,097 | -€12,119 | -6.8% |
| Fixed assets | 21/28 | €7,201 | €5,532 | -€1,669 | -23.2% |
| Tangible fixed assets | 22/27 | €7,201 | €5,532 | -€1,669 | -23.2% |
| Plant, machinery and equipment | 23 | €5,771 | €4,556 | -€1,215 | -21.1% |
| Furniture and vehicles | 24 | €1,430 | €976 | -€454 | -31.8% |
| Current assets | 29/58 | €172,015 | €161,565 | -€10,450 | -6.1% |
| Amounts receivable within one year | 40/41 | €105,658 | €119,625 | +€13,967 | +13.2% |
| Trade receivables | 40 | €68,392 | €79,313 | +€10,921 | +16.0% |
| Other amounts receivable | 41 | €37,266 | €40,312 | +€3,046 | +8.2% |
| Cash at bank and in hand | 54/58 | €65,093 | €40,621 | -€24,472 | -37.6% |
| Deferred charges and accrued income | 490/1 | €1,264 | €1,319 | +€55 | +4.3% |
| Total equity and liabilities | 10/49 | €179,216 | €167,097 | -€12,119 | -6.8% |
| Equity | 10/15 | €21,606 | €23,326 | +€1,721 | +8.0% |
| Contributions | 10/11 | €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% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,146 | €2,866 | +€1,721 | +150.2% |
| Amounts payable | 17/49 | €157,610 | €143,771 | -€13,839 | -8.8% |
| Amounts payable within one year | 42/48 | €157,610 | €143,771 | -€13,839 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | - | €1,618 | +€1,618 | |
| Trade debts | 44 | €34,932 | €32,480 | -€2,453 | -7.0% |
| Suppliers | 440/4 | €34,932 | €32,480 | -€2,453 | -7.0% |
| Taxes, remuneration and social security | 45 | €47,210 | €48,224 | +€1,014 | +2.1% |
| Taxes | 450/3 | €47,210 | €46,624 | -€586 | -1.2% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €75,468 | €61,450 | -€14,018 | -18.6% |
| Turnover | 70 | €199,838 | €251 | -€199,587 | -99.9% |
| Non-recurring operating income | 76A | €20,520 | - | -€20,520 | |
| Goods, raw materials, services and sundry goods | 60/61 | €91,491 | €197,214 | +€105,723 | +115.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €758 | €1,669 | +€911 | +120.3% |
| Other operating charges | 640/8 | €227 | €1,188 | +€961 | +424.0% |
| Non-recurring operating charges | 66A | €16,854 | - | -€16,854 | |
| Gross operating margin | 9900 | €128,867 | €53,805 | -€75,062 | -58.2% |
| Operating profit (loss) | 9901 | €111,029 | €50,949 | -€60,080 | -54.1% |
| Financial income | 75/76B | €2,717 | €0 | -€2,717 | -100.0% |
| Recurring financial income | 75 | €2,717 | €0 | -€2,717 | -100.0% |
| Financial charges | 65/66B | €446 | €298 | -€148 | -33.3% |
| Recurring financial charges | 65 | €446 | €298 | -€148 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €113,300 | €50,651 | -€62,649 | -55.3% |
| Income taxes | 67/77 | €31,033 | €13,930 | -€17,103 | -55.1% |
| Profit (loss) for the period | 9904 | €82,267 | €36,721 | -€45,546 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €82,267 | €36,721 | -€45,546 | -55.4% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.