ACUTIFOLIUS: 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.
ACUTIFOLIUS
Largest movements
- Cash +€37,122
up €37,122 (+86.9%), from €42,733 to €79,855
mainly Net result for the year (+€28,808) and Tax, wage and social debts (+€10,060)
- Tangible fixed assets -€2,161
down €2,161 (-34.9%), from €6,188 to €4,027
of which Furniture and vehicles: -€1,226
- Reserves +€28,808
up €28,808 (+19.1%), from €150,849 to €179,657
of which Distributable reserves: +€28,808
- Tax, wage and social debts +€10,060
up €10,060 (+300.6%), from €3,346 to €13,406
of which Taxes: +€10,060
- Other debts -€2,492
down €2,492 (-41.9%), from €5,948 to €3,456
- Gross operating margin +€21,481
up €21,481 (+76.0%), from €28,269 to €49,750
- Taxes +€8,896
up €8,896 (+116.0%), from €7,667 to €16,563
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 | €167,472 | €203,585 | +€36,113 | +21.6% |
| Fixed assets | 21/28 | €6,188 | €4,027 | -€2,161 | -34.9% |
| Tangible fixed assets | 22/27 | €6,188 | €4,027 | -€2,161 | -34.9% |
| Land and buildings | 22 | €1,500 | €1,173 | -€328 | -21.8% |
| Plant, machinery and equipment | 23 | €861 | €253 | -€608 | -70.6% |
| Furniture and vehicles | 24 | €3,827 | €2,601 | -€1,226 | -32.0% |
| Current assets | 29/58 | €161,284 | €199,558 | +€38,275 | +23.7% |
| Amounts receivable within one year | 40/41 | €17,469 | €18,642 | +€1,174 | +6.7% |
| Trade receivables | 40 | €17,226 | €18,642 | +€1,416 | +8.2% |
| Other amounts receivable | 41 | €243 | - | -€243 | |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,733 | €79,855 | +€37,122 | +86.9% |
| Deferred charges and accrued income | 490/1 | €1,082 | €1,062 | -€20 | -1.9% |
| Total equity and liabilities | 10/49 | €167,472 | €203,585 | +€36,113 | +21.6% |
| Equity | 10/15 | €157,049 | €185,857 | +€28,808 | +18.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €150,849 | €179,657 | +€28,808 | +19.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €148,989 | €177,797 | +€28,808 | +19.3% |
| Amounts payable | 17/49 | €10,423 | €17,729 | +€7,305 | +70.1% |
| Amounts payable within one year | 42/48 | €10,423 | €17,729 | +€7,305 | +70.1% |
| Trade debts | 44 | €1,129 | €867 | -€262 | -23.2% |
| Suppliers | 440/4 | €1,129 | €867 | -€262 | -23.2% |
| Taxes, remuneration and social security | 45 | €3,346 | €13,406 | +€10,060 | +300.6% |
| Taxes | 450/3 | €1,996 | €12,056 | +€10,060 | +503.9% |
| Remuneration and social security | 454/9 | €1,350 | €1,350 | = | 0.0% |
| Other amounts payable | 47/48 | €5,948 | €3,456 | -€2,492 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,866 | €2,161 | +€295 | +15.8% |
| Other operating charges | 640/8 | €1,688 | €1,651 | -€38 | -2.2% |
| Gross operating margin | 9900 | €28,269 | €49,750 | +€21,481 | +76.0% |
| Operating profit (loss) | 9901 | €24,714 | €45,938 | +€21,224 | +85.9% |
| Financial income | 75/76B | €1 | €184 | +€183 | +19063.5% |
| Recurring financial income | 75 | €1 | €184 | +€183 | +19063.5% |
| Financial charges | 65/66B | €337 | €751 | +€414 | +122.8% |
| Recurring financial charges | 65 | €337 | €751 | +€414 | +122.8% |
| Profit (loss) for the period before taxes | 9903 | €24,378 | €45,371 | +€20,993 | +86.1% |
| Income taxes | 67/77 | €7,667 | €16,563 | +€8,896 | +116.0% |
| Profit (loss) for the period | 9904 | €16,711 | €28,808 | +€12,097 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,711 | €28,808 | +€12,097 | +72.4% |
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 10 October 2026 via checked.be.