Acumula: 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.
Acumula
Largest movements
- Stocks and contracts +€911,785
up €911,785 (+65.8%), from €1.4m to €2.3m
- Receivables within one year -€109,846
down €109,846 (-24.4%), from €450,775 to €340,930
of which Trade receivables: -€120,000
- Financial fixed assets +€37,000
up €37,000 (+986.7%), from €3,750 to €40,750
- Other debts +€1.1m
up €1.1m (+78.7%), from €1.4m to €2.5m
- Trade debts -€227,939
down €227,939 (-68.1%), from €334,616 to €106,677
- Accrued charges and deferred income -€34,902
down €34,902 (-100.0%), from €34,902 to €0
- Financial charges +€40,041
up €40,041 (+54.5%), from €73,418 to €113,459
- Gross operating margin -€18,181
down €18,181 (-12.7%), from €142,905 to €124,724
- Other operating charges -€1,724
down €1,724 (-73.5%), from €2,344 to €620
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 | €1,841,042 | €2,679,265 | +€838,222 | +45.5% |
| Fixed assets | 21/28 | €3,750 | €40,750 | +€37,000 | +986.7% |
| Financial fixed assets | 28 | €3,750 | €40,750 | +€37,000 | +986.7% |
| Current assets | 29/58 | €1,837,292 | €2,638,515 | +€801,222 | +43.6% |
| Stocks and contracts in progress | 3 | €1,385,564 | €2,297,348 | +€911,785 | +65.8% |
| Contracts in progress | 37 | €1,385,564 | €2,297,348 | +€911,785 | +65.8% |
| Amounts receivable within one year | 40/41 | €450,775 | €340,930 | -€109,846 | -24.4% |
| Trade receivables | 40 | €370,000 | €250,000 | -€120,000 | -32.4% |
| Other amounts receivable | 41 | €80,775 | €90,930 | +€10,154 | +12.6% |
| Cash at bank and in hand | 54/58 | €953 | €237 | -€716 | -75.2% |
| Total equity and liabilities | 10/49 | €1,841,042 | €2,679,265 | +€838,222 | +45.5% |
| Equity | 10/15 | €85,838 | €96,483 | +€10,645 | +12.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,162 | -€3,517 | +€10,645 | +75.2% |
| Amounts payable | 17/49 | €1,755,204 | €2,582,782 | +€827,578 | +47.1% |
| Amounts payable within one year | 42/48 | €1,720,302 | €2,582,782 | +€862,480 | +50.1% |
| Trade debts | 44 | €334,616 | €106,677 | -€227,939 | -68.1% |
| Suppliers | 440/4 | €334,616 | €106,677 | -€227,939 | -68.1% |
| Other amounts payable | 47/48 | €1,385,686 | €2,476,105 | +€1.1m | +78.7% |
| Accrued charges and deferred income | 492/3 | €34,902 | €0 | -€34,902 | -100.0% |
| Other operating charges | 640/8 | €2,344 | €620 | -€1,724 | -73.5% |
| Gross operating margin | 9900 | €142,905 | €124,724 | -€18,181 | -12.7% |
| Operating profit (loss) | 9901 | €140,561 | €124,104 | -€16,457 | -11.7% |
| Financial charges | 65/66B | €73,418 | €113,459 | +€40,041 | +54.5% |
| Recurring financial charges | 65 | €73,418 | €113,459 | +€40,041 | +54.5% |
| Profit (loss) for the period before taxes | 9903 | €67,143 | €10,645 | -€56,498 | -84.1% |
| Profit (loss) for the period | 9904 | €67,143 | €10,645 | -€56,498 | -84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,143 | €10,645 | -€56,498 | -84.1% |
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 6 October 2026 via checked.be.