ACUITY DNL: 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 DNL
Largest movements
- Tangible fixed assets -€26,243
down €26,243 (-14.1%), from €186,057 to €159,815
of which Other tangible fixed assets: -€15,276
- Cash +€20,559
up €20,559 (+31.5%), from €65,291 to €85,850
mainly Net result for the year (+€83,058) and Other debts (+€58,326)
- Other debts +€58,326
up €58,326 (+58.9%), from €99,110 to €157,436
- Profit (loss) carried forward -€50,705
no longer reported in 2025 (was €50,705)
- Debts after one year -€18,099
down €18,099 (-22.7%), from €79,702 to €61,604
- Tax, wage and social debts +€6,921
new in 2025: €6,921
- Gross operating margin +€46,296
up €46,296 (+44.7%), from €103,537 to €149,833
- Taxes +€14,420
up €14,420 (+114%), from €12,623 to €27,043
- Depreciation +€1,625
up €1,625 (+4.6%), from €35,517 to €37,143
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.
Derived cash bridge
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 | €254,949 | €251,188 | -€3,761 | -1.5% |
| Fixed assets | 21/28 | €186,057 | €159,815 | -€26,243 | -14.1% |
| Tangible fixed assets | 22/27 | €186,057 | €159,815 | -€26,243 | -14.1% |
| Plant, machinery and equipment | 23 | €53,395 | €48,602 | -€4,793 | -9.0% |
| Furniture and vehicles | 24 | €13,873 | €7,700 | -€6,173 | -44.5% |
| Other tangible fixed assets | 26 | €118,789 | €103,513 | -€15,276 | -12.9% |
| Current assets | 29/58 | €68,892 | €91,374 | +€22,482 | +32.6% |
| Amounts receivable within one year | 40/41 | €3,600 | €5,524 | +€1,923 | +53.4% |
| Trade receivables | 40 | €3,600 | €5,524 | +€1,923 | +53.4% |
| Cash at bank and in hand | 54/58 | €65,291 | €85,850 | +€20,559 | +31.5% |
| Total equity and liabilities | 10/49 | €254,949 | €251,188 | -€3,761 | -1.5% |
| Equity | 10/15 | €53,705 | €3,000 | -€50,705 | -94.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,705 | - | -€50,705 | |
| Amounts payable | 17/49 | €201,244 | €248,188 | +€46,944 | +23.3% |
| Amounts payable after more than one year | 17 | €79,702 | €61,604 | -€18,099 | -22.7% |
| Financial debts | 170/4 | €79,702 | €61,604 | -€18,099 | -22.7% |
| Amounts payable within one year | 42/48 | €121,542 | €186,585 | +€65,043 | +53.5% |
| Current portion of amounts payable after more than one year | 42 | €20,573 | €18,099 | -€2,474 | -12.0% |
| Trade debts | 44 | €1,859 | €4,129 | +€2,270 | +122% |
| Suppliers | 440/4 | €1,859 | €4,129 | +€2,270 | +122% |
| Taxes, remuneration and social security | 45 | - | €6,921 | +€6,921 | |
| Taxes | 450/3 | - | €6,921 | +€6,921 | |
| Other amounts payable | 47/48 | €99,110 | €157,436 | +€58,326 | +58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,517 | €37,143 | +€1,625 | +4.6% |
| Other operating charges | 640/8 | €634 | €488 | -€146 | -23.0% |
| Gross operating margin | 9900 | €103,537 | €149,833 | +€46,296 | +44.7% |
| Operating profit (loss) | 9901 | €67,386 | €112,202 | +€44,816 | +66.5% |
| Financial charges | 65/66B | €2,437 | €2,101 | -€336 | -13.8% |
| Recurring financial charges | 65 | €2,437 | €2,101 | -€336 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €64,949 | €110,101 | +€45,152 | +69.5% |
| Income taxes | 67/77 | €12,623 | €27,043 | +€14,420 | +114% |
| Profit (loss) for the period | 9904 | €52,326 | €83,058 | +€30,732 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,326 | €83,058 | +€30,732 | +58.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.