ACUMEN: 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.
ACUMEN
Largest movements
- Receivables within one year -€265
down €265 (-1.5%), from €18,251 to €17,986
of which Trade receivables: -€265
- Profit (loss) carried forward -€7,519
down €7,519 (-20.9%), from -€36,029 to -€43,548
- Trade debts +€7,200
up €7,200 (+92.0%), from €7,823 to €15,023
- Other operating charges +€5,080
up €5,080 (+351.0%), from €1,447 to €6,528
- Gross operating margin -€2,091
down €2,091, from €646 to -€1,445
- Financial charges -€1,401
down €1,401, from €946 to -€454
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 | €18,257 | €17,986 | -€271 | -1.5% |
| Current assets | 29/58 | €18,257 | €17,986 | -€271 | -1.5% |
| Amounts receivable within one year | 40/41 | €18,251 | €17,986 | -€265 | -1.5% |
| Trade receivables | 40 | €18,251 | €17,986 | -€265 | -1.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €6 | €0 | -€6 | -100.0% |
| Total equity and liabilities | 10/49 | €18,257 | €17,986 | -€271 | -1.5% |
| Equity | 10/15 | -€20,937 | -€28,455 | -€7,519 | -35.9% |
| Contributions | 10/11 | €15,092 | €15,092 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,029 | -€43,548 | -€7,519 | -20.9% |
| Amounts payable | 17/49 | €39,193 | €46,441 | +€7,247 | +18.5% |
| Amounts payable within one year | 42/48 | €39,193 | €46,441 | +€7,247 | +18.5% |
| Financial debts | 43 | €0 | €47 | +€47 | |
| Credit institutions | 430/8 | €0 | €47 | +€47 | |
| Trade debts | 44 | €7,823 | €15,023 | +€7,200 | +92.0% |
| Suppliers | 440/4 | €7,823 | €15,023 | +€7,200 | +92.0% |
| Other amounts payable | 47/48 | €31,370 | €31,370 | = | 0.0% |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100.0% |
| Other operating charges | 640/8 | €1,447 | €6,528 | +€5,080 | +351.0% |
| Gross operating margin | 9900 | €646 | -€1,445 | -€2,091 | |
| Operating profit (loss) | 9901 | -€802 | -€7,973 | -€7,171 | -894.7% |
| Financial charges | 65/66B | €946 | -€454 | -€1,401 | |
| Recurring financial charges | 65 | €946 | -€454 | -€1,401 | |
| Profit (loss) for the period before taxes | 9903 | -€1,748 | -€7,519 | -€5,771 | -330.2% |
| Profit (loss) for the period | 9904 | -€1,748 | -€7,519 | -€5,771 | -330.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,748 | -€7,519 | -€5,771 | -330.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.