Acumint: 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.
Acumint
Largest movements
- Cash -€349,035
down €349,035 (-62.4%), from €559,042 to €210,007
mainly Investment in fixed assets (net) (-€235,846) and Contributions, distributions and other (-€120,000)
- Tangible fixed assets +€220,597
up €220,597 (+156.6%), from €140,861 to €361,458
of which Furniture and vehicles: +€222,639
- Receivables within one year -€34,085
down €34,085 (-17.6%), from €193,617 to €159,532
of which Trade receivables: -€29,656
- Financial fixed assets +€10,500
new in 2025: €10,500
- Reserves -€121,860
down €121,860 (-14.1%), from €867,214 to €745,354
of which Distributable reserves: -€121,860
- Profit (loss) carried forward -€41,327
down €41,327, from €4,653 to -€36,674
- Trade debts +€14,150
up €14,150 (+433.7%), from €3,263 to €17,413
- Gross operating margin -€151,999
down €151,999, from €111,098 to -€40,902
- Taxes -€42,505
down €42,505 (-98.8%), from €43,006 to €501
- Financial income -€19,761
down €19,761 (-73.5%), from €26,895 to €7,134
- Other operating charges +€1,216
up €1,216 (+81.0%), from €1,500 to €2,716
- Depreciation -€1,146
down €1,146 (-19.4%), from €5,896 to €4,750
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 | €902,721 | €751,514 | -€151,207 | -16.8% |
| Fixed assets | 21/28 | €140,861 | €371,958 | +€231,097 | +164.1% |
| Tangible fixed assets | 22/27 | €140,861 | €361,458 | +€220,597 | +156.6% |
| Land and buildings | 22 | €1,987 | €589 | -€1,397 | -70.3% |
| Plant, machinery and equipment | 23 | €1,055 | €410 | -€645 | -61.1% |
| Furniture and vehicles | 24 | €137,820 | €360,458 | +€222,639 | +161.5% |
| Financial fixed assets | 28 | - | €10,500 | +€10,500 | |
| Current assets | 29/58 | €761,860 | €379,557 | -€382,303 | -50.2% |
| Amounts receivable within one year | 40/41 | €193,617 | €159,532 | -€34,085 | -17.6% |
| Trade receivables | 40 | €45,796 | €16,140 | -€29,656 | -64.8% |
| Other amounts receivable | 41 | €147,821 | €143,392 | -€4,429 | -3.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €559,042 | €210,007 | -€349,035 | -62.4% |
| Deferred charges and accrued income | 490/1 | €9,201 | €10,018 | +€816 | +8.9% |
| Total equity and liabilities | 10/49 | €902,721 | €751,514 | -€151,207 | -16.8% |
| Equity | 10/15 | €878,067 | €714,880 | -€163,187 | -18.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €867,214 | €745,354 | -€121,860 | -14.1% |
| Tax-exempt reserves | 132 | €7,014 | €7,014 | = | 0.0% |
| Distributable reserves | 133 | €860,200 | €738,340 | -€121,860 | -14.2% |
| Profit (loss) carried forward | 14 | €4,653 | -€36,674 | -€41,327 | |
| Amounts payable | 17/49 | €24,654 | €36,634 | +€11,980 | +48.6% |
| Amounts payable within one year | 42/48 | €24,654 | €36,634 | +€11,980 | +48.6% |
| Financial debts | 43 | €1,579 | €1,044 | -€535 | -33.9% |
| Credit institutions | 430/8 | €1,579 | €1,044 | -€535 | -33.9% |
| Trade debts | 44 | €3,263 | €17,413 | +€14,150 | +433.7% |
| Suppliers | 440/4 | €3,263 | €17,413 | +€14,150 | +433.7% |
| Taxes, remuneration and social security | 45 | €19,813 | €18,178 | -€1,635 | -8.3% |
| Taxes | 450/3 | €19,813 | €18,178 | -€1,635 | -8.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €80 | €0 | -€80 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,896 | €4,750 | -€1,146 | -19.4% |
| Other operating charges | 640/8 | €1,500 | €2,716 | +€1,216 | +81.0% |
| Gross operating margin | 9900 | €111,098 | -€40,902 | -€151,999 | |
| Operating profit (loss) | 9901 | €103,622 | -€48,367 | -€151,989 | |
| Financial income | 75/76B | €26,895 | €7,134 | -€19,761 | -73.5% |
| Recurring financial income | 75 | €26,895 | €7,134 | -€19,761 | -73.5% |
| Financial charges | 65/66B | €2,001 | €1,453 | -€549 | -27.4% |
| Recurring financial charges | 65 | €2,001 | €1,453 | -€549 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €128,515 | -€42,686 | -€171,201 | |
| Income taxes | 67/77 | €43,006 | €501 | -€42,505 | -98.8% |
| Profit (loss) for the period | 9904 | €85,509 | -€43,187 | -€128,696 | |
| Profit (loss) for the period to be appropriated | 9905 | €85,509 | -€43,187 | -€128,696 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.