ACUOSTEOVET: 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.
ACUOSTEOVET
Largest movements
- Tangible fixed assets +€65,936
up €65,936 (+12.8%), from €514,727 to €580,663
of which Plant, machinery and equipment: +€86,842
- Cash -€33,014
down €33,014 (-18.0%), from €183,871 to €150,857
mainly Investment in fixed assets (net) (-€108,509) and Tax, wage and social debts (-€17,400)
- Receivables within one year +€8,771
up €8,771 (+31.4%), from €27,961 to €36,732
of which Trade receivables: +€22,029
- Profit (loss) carried forward +€40,125
up €40,125 (+17.7%), from €226,842 to €266,967
- Tax, wage and social debts -€17,400
down €17,400 (-54.4%), from €31,974 to €14,574
of which Taxes: -€17,532
- Trade debts +€12,704
up €12,704 (+50.4%), from €25,211 to €37,916
- Gross operating margin +€17,935
up €17,935 (+15.3%), from €117,428 to €135,363
- Depreciation +€14,520
up €14,520 (+51.8%), from €28,052 to €42,573
- Taxes -€12,985
no longer reported in 2025 (was €12,985)
- Financial charges +€4,904
up €4,904 (+45.2%), from €10,850 to €15,754
- Staff costs +€2,352
up €2,352 (+6.8%), from €34,532 to €36,884
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 | €749,005 | €791,987 | +€42,983 | +5.7% |
| Fixed assets | 21/28 | €514,902 | €580,838 | +€65,936 | +12.8% |
| Intangible fixed assets | 21 | €1 | €0 | -€0 | -24.1% |
| Tangible fixed assets | 22/27 | €514,727 | €580,663 | +€65,936 | +12.8% |
| Land and buildings | 22 | €491,536 | €466,215 | -€25,320 | -5.2% |
| Plant, machinery and equipment | 23 | €22,315 | €109,157 | +€86,842 | +389% |
| Furniture and vehicles | 24 | €876 | €5,290 | +€4,414 | +504% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €234,102 | €211,149 | -€22,953 | -9.8% |
| Stocks and contracts in progress | 3 | €21,471 | €23,289 | +€1,818 | +8.5% |
| Stocks | 30/36 | €21,471 | €23,289 | +€1,818 | +8.5% |
| Amounts receivable within one year | 40/41 | €27,961 | €36,732 | +€8,771 | +31.4% |
| Trade receivables | 40 | - | €22,029 | +€22,029 | |
| Other amounts receivable | 41 | €27,961 | €14,703 | -€13,258 | -47.4% |
| Cash at bank and in hand | 54/58 | €183,871 | €150,857 | -€33,014 | -18.0% |
| Deferred charges and accrued income | 490/1 | €799 | €271 | -€528 | -66.1% |
| Total equity and liabilities | 10/49 | €749,005 | €791,987 | +€42,983 | +5.7% |
| Equity | 10/15 | €236,842 | €276,967 | +€40,125 | +16.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €226,842 | €266,967 | +€40,125 | +17.7% |
| Amounts payable | 17/49 | €512,163 | €515,021 | +€2,858 | +0.6% |
| Amounts payable after more than one year | 17 | €422,136 | €429,623 | +€7,487 | +1.8% |
| Financial debts | 170/4 | €422,136 | €429,623 | +€7,487 | +1.8% |
| Amounts payable within one year | 42/48 | €90,027 | €85,398 | -€4,629 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €32,842 | €32,909 | +€66 | +0.2% |
| Trade debts | 44 | €25,211 | €37,916 | +€12,704 | +50.4% |
| Suppliers | 440/4 | €25,211 | €37,916 | +€12,704 | +50.4% |
| Taxes, remuneration and social security | 45 | €31,974 | €14,574 | -€17,400 | -54.4% |
| Taxes | 450/3 | €22,803 | €5,271 | -€17,532 | -76.9% |
| Remuneration and social security | 454/9 | €9,170 | €9,302 | +€132 | +1.4% |
| Remuneration, social security and pensions | 62 | €34,532 | €36,884 | +€2,352 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,052 | €42,573 | +€14,520 | +51.8% |
| Other operating charges | 640/8 | €1,177 | €1,720 | +€544 | +46.2% |
| Gross operating margin | 9900 | €117,428 | €135,363 | +€17,935 | +15.3% |
| Operating profit (loss) | 9901 | €53,667 | €54,186 | +€519 | +1.0% |
| Financial income | 75/76B | €3,174 | €1,693 | -€1,481 | -46.7% |
| Recurring financial income | 75 | €3,174 | €1,693 | -€1,481 | -46.7% |
| Financial charges | 65/66B | €10,850 | €15,754 | +€4,904 | +45.2% |
| Recurring financial charges | 65 | €10,850 | €15,754 | +€4,904 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €45,992 | €40,125 | -€5,867 | -12.8% |
| Income taxes | 67/77 | €12,985 | - | -€12,985 | |
| Profit (loss) for the period | 9904 | €33,006 | €40,125 | +€7,118 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,006 | €40,125 | +€7,118 | +21.6% |
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 23 October 2026 via checked.be.