ACUSTICA: 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.
What changed
ACUSTICA
NACE 74.999, Other professional, scientific and technical activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€98,968
2024 · €75,727+€23,241
Equity
€303,575
2024 · €316,263-€12,688
Cash
€25,483
2024 · €10,861+€14,622
Balance sheet total
€1.7m
2024 · €1.8m-€110,111
Largest movements
Assets
- Receivables within one year -€166,150
down €166,150 (-85.8%), from €193,662 to €27,512
of which Other amounts receivable: -€161,417
- Current investments +€50,200
up €50,200 (+386%), from €13,000 to €63,200
Equity and liabilities
- Debts after one year -€59,774
down €59,774 (-6.6%), from €905,921 to €846,147
of which Financial debts: -€59,774
- Other debts -€32,650
down €32,650 (-6.9%), from €473,047 to €440,397
Income statement
- Gross operating margin +€80,869
up €80,869 (+51.9%), from €155,795 to €236,664
- Depreciation +€24,138
up €24,138 (+89.7%), from €26,912 to €51,049
- Financial charges +€19,332
up €19,332 (+62.9%), from €30,713 to €50,045
- Taxes +€8,986
up €8,986 (+38.1%), from €23,583 to €32,569
- Financial income -€6,139
down €6,139 (-71.7%), from €8,562 to €2,423
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.
Result 2024
€75,727
Gross operating margin
+€80,869
Depreciation
-€24,138
Other operating charges
+€966
Financial income
-€6,139
Financial charges
-€19,332
Taxes
-€8,986
Result 2025
€98,968
raises the resultlowers the result
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.
From operations
+€277,490
Investment
-€91,592
Financing
-€171,276
Cash 2024
€10,861
From operations (derived)
+€277,490
Net result for the year
+€98,968
Depreciation
+€51,049
Receivables within one year
+€166,150
Deferred charges and accrued income
-€875
Trade debts
+€8,638
Tax, wage and social debts
-€6,365
Advances received
-€6,000
Other debts
-€32,650
Accrued charges and deferred income
-€1,425
Investment (derived)
-€91,592
Investment in fixed assets (net)
-€41,392
Current investments
-€50,200
Financing
-€171,276
Debts after one year
-€59,774
Current portion of long-term debt
+€166
Short-term financial debts
-€12
Contributions, distributions and other
-€111,656
Cash 2025
€25,483
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,820,353 | €1,710,242 | -€110,111 | -6.0% |
| Fixed assets | 21/28 | €1,582,487 | €1,572,829 | -€9,657 | -0.6% |
| Tangible fixed assets | 22/27 | €1,581,587 | €1,571,929 | -€9,657 | -0.6% |
| Land and buildings | 22 | €1,338,157 | €1,558,500 | +€220,344 | +16.5% |
| Plant, machinery and equipment | 23 | €600 | €473 | -€128 | -21.3% |
| Furniture and vehicles | 24 | - | €6,957 | +€6,957 | |
| Other tangible fixed assets | 26 | - | €6,000 | +€6,000 | |
| Assets under construction and advance payments | 27 | €242,830 | - | -€242,830 | |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €237,866 | €137,413 | -€100,453 | -42.2% |
| Amounts receivable within one year | 40/41 | €193,662 | €27,512 | -€166,150 | -85.8% |
| Trade receivables | 40 | €25,726 | €20,993 | -€4,733 | -18.4% |
| Other amounts receivable | 41 | €167,936 | €6,519 | -€161,417 | -96.1% |
| Current investments | 50/53 | €13,000 | €63,200 | +€50,200 | +386% |
| Cash at bank and in hand | 54/58 | €10,861 | €25,483 | +€14,622 | +135% |
| Deferred charges and accrued income | 490/1 | €20,344 | €21,218 | +€875 | +4.3% |
| Total equity and liabilities | 10/49 | €1,820,353 | €1,710,242 | -€110,111 | -6.0% |
| Equity | 10/15 | €316,263 | €303,575 | -€12,688 | -4.0% |
| Contributions | 10/11 | €204,600 | €204,600 | = | 0.0% |
| Reserves | 13 | €111,663 | €98,975 | -€12,688 | -11.4% |
| Distributable reserves | 133 | €111,663 | €98,975 | -€12,688 | -11.4% |
| Amounts payable | 17/49 | €1,504,090 | €1,406,668 | -€97,422 | -6.5% |
| Amounts payable after more than one year | 17 | €905,921 | €846,147 | -€59,774 | -6.6% |
| Financial debts | 170/4 | €903,221 | €843,447 | -€59,774 | -6.6% |
| Other amounts payable | 178/9 | €2,700 | €2,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €595,274 | €559,051 | -€36,223 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €75,075 | €75,241 | +€166 | +0.2% |
| Financial debts | 43 | €22,403 | €22,391 | -€12 | -0.1% |
| Credit institutions | 430/8 | €22,403 | €22,391 | -€12 | -0.1% |
| Trade debts | 44 | €2,677 | €11,315 | +€8,638 | +323% |
| Suppliers | 440/4 | €2,677 | €11,315 | +€8,638 | +323% |
| Advances received on contracts in progress | 46 | €6,000 | - | -€6,000 | |
| Taxes, remuneration and social security | 45 | €16,071 | €9,707 | -€6,365 | -39.6% |
| Taxes | 450/3 | €16,071 | €9,707 | -€6,365 | -39.6% |
| Other amounts payable | 47/48 | €473,047 | €440,397 | -€32,650 | -6.9% |
| Accrued charges and deferred income | 492/3 | €2,895 | €1,470 | -€1,425 | -49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,912 | €51,049 | +€24,138 | +89.7% |
| Other operating charges | 640/8 | €7,422 | €6,456 | -€966 | -13.0% |
| Gross operating margin | 9900 | €155,795 | €236,664 | +€80,869 | +51.9% |
| Operating profit (loss) | 9901 | €121,461 | €179,159 | +€57,697 | +47.5% |
| Financial income | 75/76B | €8,562 | €2,423 | -€6,139 | -71.7% |
| Recurring financial income | 75 | €8,562 | €2,423 | -€6,139 | -71.7% |
| Financial charges | 65/66B | €30,713 | €50,045 | +€19,332 | +62.9% |
| Recurring financial charges | 65 | €30,713 | €50,045 | +€19,332 | +62.9% |
| Profit (loss) for the period before taxes | 9903 | €99,310 | €131,536 | +€32,226 | +32.5% |
| Income taxes | 67/77 | €23,583 | €32,569 | +€8,986 | +38.1% |
| Profit (loss) for the period | 9904 | €75,727 | €98,968 | +€23,241 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €75,727 | €98,968 | +€23,241 | +30.7% |
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 18 October 2026 via checked.be.