Acuherb: 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.
Acuherb
Largest movements
- Tangible fixed assets +€182,700
up €182,700 (+24.2%), from €753,806 to €936,506
of which Other tangible fixed assets: +€91,762
- Cash +€67,267
up €67,267 (+34.4%), from €195,818 to €263,085
mainly Debts after one year (+€164,094) and Net result for the year (+€108,200)
- Reserves +€290,689
new in 2024: €290,689
- Profit (loss) carried forward -€182,489
no longer reported in 2024 (was €182,489)
- Debts after one year +€164,094
up €164,094 (+24.5%), from €670,364 to €834,458
- Trade debts -€49,474
down €49,474 (-82.5%), from €59,943 to €10,469
- Current portion of long-term debt +€16,644
up €16,644 (+94.4%), from €17,636 to €34,280
- Gross operating margin +€24,885
up €24,885 (+12.8%), from €195,073 to €219,958
- Depreciation +€22,372
up €22,372 (+76.0%), from €29,433 to €51,805
- Taxes +€11,736
up €11,736 (+91.9%), from €12,774 to €24,510
- Financial charges +€7,095
up €7,095 (+26.1%), from €27,187 to €34,282
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €951,427 | €1,203,164 | +€251,738 | +26.5% |
| Fixed assets | 21/28 | €753,806 | €936,506 | +€182,700 | +24.2% |
| Tangible fixed assets | 22/27 | €753,806 | €936,506 | +€182,700 | +24.2% |
| Land and buildings | 22 | €716,305 | €749,787 | +€33,482 | +4.7% |
| Plant, machinery and equipment | 23 | €28,720 | €45,408 | +€16,688 | +58.1% |
| Furniture and vehicles | 24 | €4,353 | €45,121 | +€40,769 | +936.7% |
| Other tangible fixed assets | 26 | €4,428 | €96,190 | +€91,762 | +2072.2% |
| Current assets | 29/58 | €197,621 | €266,658 | +€69,037 | +34.9% |
| Amounts receivable within one year | 40/41 | - | €1,680 | +€1,680 | |
| Trade receivables | 40 | - | €1,680 | +€1,680 | |
| Cash at bank and in hand | 54/58 | €195,818 | €263,085 | +€67,267 | +34.4% |
| Deferred charges and accrued income | 490/1 | €1,803 | €1,894 | +€91 | +5.0% |
| Total equity and liabilities | 10/49 | €951,427 | €1,203,164 | +€251,738 | +26.5% |
| Equity | 10/15 | €187,489 | €295,689 | +€108,200 | +57.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €290,689 | +€290,689 | |
| Distributable reserves | 133 | - | €290,689 | +€290,689 | |
| Profit (loss) carried forward | 14 | €182,489 | - | -€182,489 | |
| Amounts payable | 17/49 | €763,938 | €907,475 | +€143,537 | +18.8% |
| Amounts payable after more than one year | 17 | €670,364 | €834,458 | +€164,094 | +24.5% |
| Financial debts | 170/4 | €670,364 | €834,458 | +€164,094 | +24.5% |
| Amounts payable within one year | 42/48 | €93,573 | €73,017 | -€20,556 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €17,636 | €34,280 | +€16,644 | +94.4% |
| Trade debts | 44 | €59,943 | €10,469 | -€49,474 | -82.5% |
| Suppliers | 440/4 | €59,943 | €10,469 | -€49,474 | -82.5% |
| Taxes, remuneration and social security | 45 | €15,520 | €27,081 | +€11,561 | +74.5% |
| Taxes | 450/3 | €12,920 | €24,481 | +€11,561 | +89.5% |
| Remuneration and social security | 454/9 | €2,600 | €2,600 | = | 0.0% |
| Other amounts payable | 47/48 | €474 | €1,187 | +€712 | +150.2% |
| Non-recurring operating income | 76A | €29 | - | -€29 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,433 | €51,805 | +€22,372 | +76.0% |
| Other operating charges | 640/8 | €885 | €1,161 | +€276 | +31.2% |
| Gross operating margin | 9900 | €195,073 | €219,958 | +€24,885 | +12.8% |
| Operating profit (loss) | 9901 | €164,755 | €166,992 | +€2,237 | +1.4% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €27,187 | €34,282 | +€7,095 | +26.1% |
| Recurring financial charges | 65 | €27,187 | €34,282 | +€7,095 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €137,574 | €132,710 | -€4,864 | -3.5% |
| Income taxes | 67/77 | €12,774 | €24,510 | +€11,736 | +91.9% |
| Profit (loss) for the period | 9904 | €124,801 | €108,200 | -€16,600 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €124,801 | €108,200 | -€16,600 | -13.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.