ACUS PRO: what changed
What changed
ACUS PRO
NACE 75.000, Veterinary services
filed annual accounts (NBB)
Net result for the year
€43,830
2024 · €36,810+€7,019
Equity
€201,337
2024 · €157,507+€43,830
Cash
€91,010
2024 · €28,400+€62,610
Balance sheet total
€681,914
2024 · €662,241+€19,673
Largest movements
Assets
- Cash +€62,610
up €62,610 (+220%), from €28,400 to €91,010
mainly Net result for the year (+€43,830) and Depreciation (+€32,778)
- Tangible fixed assets -€31,785
down €31,785 (-5.7%), from €558,176 to €526,391
of which Land and buildings: -€17,119
- Receivables within one year -€14,887
down €14,887 (-19.9%), from €74,966 to €60,079
Equity and liabilities
- Reserves +€43,830
up €43,830 (+53.1%), from €82,507 to €126,337
- Debts after one year -€25,580
down €25,580 (-8.4%), from €304,891 to €279,312
- Tax, wage and social debts -€8,494
down €8,494 (-46.6%), from €18,232 to €9,738
of which Taxes: -€8,494
Income statement
- Gross operating margin +€15,344
up €15,344 (+16.4%), from €93,487 to €108,831
- Financial charges +€5,495
up €5,495 (+80.2%), from €6,854 to €12,349
- Taxes +€2,680
up €2,680 (+18.8%), from €14,224 to €16,904
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€36,810
Gross operating margin
+€15,344
Depreciation
-€61
Other operating charges
-€89
Financial income
+€0
Financial charges
-€5,495
Taxes
-€2,680
Result 2025
€43,830
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€88,861
Investment
-€993
Financing
-€25,258
Cash 2024
€28,400
From operations (derived)
+€88,861
Net result for the year
+€43,830
Depreciation
+€32,778
Receivables within one year
+€14,887
Deferred charges and accrued income
-€3,735
Trade debts
+€3,445
Tax, wage and social debts
-€8,494
Other debts
+€598
Accrued charges and deferred income
+€5,552
Investment (derived)
-€993
Investment in fixed assets (net)
-€993
Financing
-€25,258
Debts after one year
-€25,580
Current portion of long-term debt
+€322
Cash 2025
€91,010
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €662,241 | €681,914 | +€19,673 | +3.0% |
| Fixed assets | 21/28 | €558,176 | €526,391 | -€31,785 | -5.7% |
| Tangible fixed assets | 22/27 | €558,176 | €526,391 | -€31,785 | -5.7% |
| Land and buildings | 22 | €531,061 | €513,943 | -€17,119 | -3.2% |
| Plant, machinery and equipment | 23 | - | €932 | +€932 | |
| Furniture and vehicles | 24 | €22,949 | €7,815 | -€15,133 | -65.9% |
| Other tangible fixed assets | 26 | €4,166 | €3,701 | -€465 | -11.2% |
| Current assets | 29/58 | €104,065 | €155,523 | +€51,458 | +49.4% |
| Amounts receivable within one year | 40/41 | €74,966 | €60,079 | -€14,887 | -19.9% |
| Trade receivables | 40 | €74,966 | €60,079 | -€14,887 | -19.9% |
| Cash at bank and in hand | 54/58 | €28,400 | €91,010 | +€62,610 | +220% |
| Deferred charges and accrued income | 490/1 | €699 | €4,435 | +€3,735 | +534% |
| Total equity and liabilities | 10/49 | €662,241 | €681,914 | +€19,673 | +3.0% |
| Equity | 10/15 | €157,507 | €201,337 | +€43,830 | +27.8% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €82,507 | €126,337 | +€43,830 | +53.1% |
| Distributable reserves | 133 | €82,507 | €126,337 | +€43,830 | +53.1% |
| Amounts payable | 17/49 | €504,734 | €480,577 | -€24,157 | -4.8% |
| Amounts payable after more than one year | 17 | €304,891 | €279,312 | -€25,580 | -8.4% |
| Financial debts | 170/4 | €304,891 | €279,312 | -€25,580 | -8.4% |
| Amounts payable within one year | 42/48 | €197,592 | €193,463 | -€4,129 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €100,258 | €100,580 | +€322 | +0.3% |
| Trade debts | 44 | €720 | €4,165 | +€3,445 | +478% |
| Suppliers | 440/4 | €720 | €4,165 | +€3,445 | +478% |
| Taxes, remuneration and social security | 45 | €18,232 | €9,738 | -€8,494 | -46.6% |
| Taxes | 450/3 | €18,232 | €9,738 | -€8,494 | -46.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €78,382 | €78,981 | +€598 | +0.8% |
| Accrued charges and deferred income | 492/3 | €2,250 | €7,802 | +€5,552 | +247% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,717 | €32,778 | +€61 | +0.2% |
| Other operating charges | 640/8 | €2,882 | €2,972 | +€89 | +3.1% |
| Gross operating margin | 9900 | €93,487 | €108,831 | +€15,344 | +16.4% |
| Operating profit (loss) | 9901 | €57,888 | €73,082 | +€15,194 | +26.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +356% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +356% |
| Financial charges | 65/66B | €6,854 | €12,349 | +€5,495 | +80.2% |
| Recurring financial charges | 65 | €6,854 | €12,349 | +€5,495 | +80.2% |
| Profit (loss) for the period before taxes | 9903 | €51,034 | €60,733 | +€9,699 | +19.0% |
| Income taxes | 67/77 | €14,224 | €16,904 | +€2,680 | +18.8% |
| Profit (loss) for the period | 9904 | €36,810 | €43,830 | +€7,019 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,810 | €43,830 | +€7,019 | +19.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.