ACUITY: 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.
ACUITY
Largest movements
- Cash -€12,456
down €12,456 (-49.4%), from €25,231 to €12,775
mainly Other debts (-€19,180) and Tax, wage and social debts (-€13,525)
- Receivables within one year -€11,797
down €11,797 (-52.9%), from €22,303 to €10,506
of which Trade receivables: -€6,897
- Tangible fixed assets -€8,675
down €8,675 (-77.6%), from €11,175 to €2,500
of which Furniture and vehicles: -€11,175
- Other debts -€19,180
down €19,180 (-67.2%), from €28,522 to €9,342
- Tax, wage and social debts -€13,525
down €13,525 (-72.1%), from €18,765 to €5,239
- Gross operating margin -€20,186
down €20,186 (-45.4%), from €44,452 to €24,266
- Depreciation -€1,283
down €1,283 (-10.3%), from €12,459 to €11,175
- Taxes +€775
up €775 (+32.0%), from €2,421 to €3,197
- Other operating charges -€499
down €499 (-67.7%), from €737 to €238
From the 31-12-2024 result to the 31-12-2025 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.
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,880 | €26,239 | -€32,641 | -55.4% |
| Fixed assets | 21/28 | €11,175 | €2,500 | -€8,675 | -77.6% |
| Tangible fixed assets | 22/27 | €11,175 | €2,500 | -€8,675 | -77.6% |
| Furniture and vehicles | 24 | €11,175 | €0 | -€11,175 | -100% |
| Assets under construction and advance payments | 27 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €47,705 | €23,739 | -€23,966 | -50.2% |
| Amounts receivable within one year | 40/41 | €22,303 | €10,506 | -€11,797 | -52.9% |
| Trade receivables | 40 | €17,303 | €10,406 | -€6,897 | -39.9% |
| Other amounts receivable | 41 | €5,000 | €100 | -€4,900 | -98.0% |
| Cash at bank and in hand | 54/58 | €25,231 | €12,775 | -€12,456 | -49.4% |
| Deferred charges and accrued income | 490/1 | €171 | €458 | +€287 | +167% |
| Total equity and liabilities | 10/49 | €58,880 | €26,239 | -€32,641 | -55.4% |
| Equity | 10/15 | €10,000 | €10,000 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €48,880 | €16,239 | -€32,641 | -66.8% |
| Amounts payable within one year | 42/48 | €47,500 | €14,840 | -€32,660 | -68.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €214 | €259 | +€45 | +21.0% |
| Suppliers | 440/4 | €214 | €259 | +€45 | +21.0% |
| Taxes, remuneration and social security | 45 | €18,765 | €5,239 | -€13,525 | -72.1% |
| Taxes | 450/3 | €18,765 | €5,239 | -€13,525 | -72.1% |
| Other amounts payable | 47/48 | €28,522 | €9,342 | -€19,180 | -67.2% |
| Accrued charges and deferred income | 492/3 | €1,380 | €1,399 | +€19 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,459 | €11,175 | -€1,283 | -10.3% |
| Other operating charges | 640/8 | €737 | €238 | -€499 | -67.7% |
| Gross operating margin | 9900 | €44,452 | €24,266 | -€20,186 | -45.4% |
| Operating profit (loss) | 9901 | €31,256 | €12,852 | -€18,404 | -58.9% |
| Financial charges | 65/66B | €313 | €313 | +€0 | +0.1% |
| Recurring financial charges | 65 | €313 | €313 | +€0 | +0.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €30,943 | €12,539 | -€18,404 | -59.5% |
| Income taxes | 67/77 | €2,421 | €3,197 | +€775 | +32.0% |
| Profit (loss) for the period | 9904 | €28,522 | €9,342 | -€19,180 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,522 | €9,342 | -€19,180 | -67.2% |
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 16 October 2026 via checked.be.