ACUTRA: 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.
ACUTRA
Largest movements
- Tangible fixed assets +€313,185
up €313,185 (+53.6%), from €583,779 to €896,964
of which Furniture and vehicles: +€315,431
- Cash -€108,434
down €108,434 (-97.1%), from €111,629 to €3,195
mainly Investment in fixed assets (net) (-€547,600) and Contributions, distributions and other (-€207,879)
- Current investments -€36,122
down €36,122 (-3.5%), from €1.0m to €996,362
- Receivables within one year -€31,623
down €31,623 (-17.2%), from €183,417 to €151,795
of which Trade receivables: -€110,997
- Profit (loss) carried forward +€150,983
up €150,983 (+1,263%), from €11,956 to €162,939
- Reserves -€95,423
down €95,423 (-7.3%), from €1.3m to €1.2m
of which Distributable reserves: -€195,923
- Accrued charges and deferred income +€76,363
up €76,363 (+440,640%), from €17 to €76,380
- Other debts +€57,791
up €57,791 (+13.8%), from €419,728 to €477,518
- Tax, wage and social debts -€30,705
down €30,705 (-99.9%), from €30,726 to €21
- Gross operating margin -€89,241
down €89,241 (-13.8%), from €645,382 to €556,141
- Depreciation +€87,024
up €87,024 (+59.0%), from €147,392 to €234,415
- Financial income -€40,451
down €40,451 (-79.1%), from €51,130 to €10,679
of which Non-recurring financial income: -€41,149
- Taxes -€39,206
down €39,206 (-49.9%), from €78,567 to €39,361
- Financial charges -€18,361
down €18,361 (-88.5%), from €20,753 to €2,391
of which Non-recurring financial charges: -€18,579
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,915,315 | €2,057,445 | +€142,130 | +7.4% |
| Fixed assets | 21/28 | €583,927 | €897,112 | +€313,185 | +53.6% |
| Tangible fixed assets | 22/27 | €583,779 | €896,964 | +€313,185 | +53.6% |
| Plant, machinery and equipment | 23 | €7,448 | €5,202 | -€2,247 | -30.2% |
| Furniture and vehicles | 24 | €576,331 | €891,762 | +€315,431 | +54.7% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €1,331,387 | €1,160,333 | -€171,055 | -12.8% |
| Stocks and contracts in progress | 3 | - | €4,029 | +€4,029 | |
| Stocks | 30/36 | - | €4,029 | +€4,029 | |
| Amounts receivable within one year | 40/41 | €183,417 | €151,795 | -€31,623 | -17.2% |
| Trade receivables | 40 | €136,166 | €25,169 | -€110,997 | -81.5% |
| Other amounts receivable | 41 | €47,251 | €126,625 | +€79,374 | +168% |
| Current investments | 50/53 | €1,032,484 | €996,362 | -€36,122 | -3.5% |
| Cash at bank and in hand | 54/58 | €111,629 | €3,195 | -€108,434 | -97.1% |
| Deferred charges and accrued income | 490/1 | €3,857 | €4,952 | +€1,095 | +28.4% |
| Total equity and liabilities | 10/49 | €1,915,315 | €2,057,445 | +€142,130 | +7.4% |
| Equity | 10/15 | €1,383,523 | €1,439,082 | +€55,560 | +4.0% |
| Contributions | 10/11 | €66,000 | €66,000 | = | 0.0% |
| Reserves | 13 | €1,305,566 | €1,210,143 | -€95,423 | -7.3% |
| Tax-exempt reserves | 132 | €1,065,528 | €1,166,028 | +€100,500 | +9.4% |
| Distributable reserves | 133 | €240,038 | €44,115 | -€195,923 | -81.6% |
| Profit (loss) carried forward | 14 | €11,956 | €162,939 | +€150,983 | +1,263% |
| Amounts payable | 17/49 | €531,792 | €618,363 | +€86,571 | +16.3% |
| Amounts payable after more than one year | 17 | €17,382 | - | -€17,382 | |
| Financial debts | 170/4 | €17,382 | - | -€17,382 | |
| Amounts payable within one year | 42/48 | €514,393 | €541,982 | +€27,589 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €17,278 | €17,382 | +€104 | +0.6% |
| Trade debts | 44 | €46,662 | €47,062 | +€400 | +0.9% |
| Suppliers | 440/4 | €46,662 | €47,062 | +€400 | +0.9% |
| Taxes, remuneration and social security | 45 | €30,726 | €21 | -€30,705 | -99.9% |
| Taxes | 450/3 | €30,726 | €21 | -€30,705 | -99.9% |
| Other amounts payable | 47/48 | €419,728 | €477,518 | +€57,791 | +13.8% |
| Accrued charges and deferred income | 492/3 | €17 | €76,380 | +€76,363 | +440,640% |
| Non-recurring operating income | 76A | €127,500 | €100,500 | -€27,000 | -21.2% |
| Remuneration, social security and pensions | 62 | €19,981 | €18,655 | -€1,326 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147,392 | €234,415 | +€87,024 | +59.0% |
| Other operating charges | 640/8 | €8,472 | €8,559 | +€87 | +1.0% |
| Gross operating margin | 9900 | €645,382 | €556,141 | -€89,241 | -13.8% |
| Operating profit (loss) | 9901 | €469,537 | €294,512 | -€175,025 | -37.3% |
| Financial income | 75/76B | €51,130 | €10,679 | -€40,451 | -79.1% |
| Recurring financial income | 75 | €1,310 | €2,008 | +€698 | +53.3% |
| Non-recurring financial income | 76B | €49,820 | €8,671 | -€41,149 | -82.6% |
| Financial charges | 65/66B | €20,753 | €2,391 | -€18,361 | -88.5% |
| Recurring financial charges | 65 | €2,173 | €2,391 | +€218 | +10.0% |
| Non-recurring financial charges | 66B | €18,579 | - | -€18,579 | |
| Profit (loss) for the period before taxes | 9903 | €499,914 | €302,800 | -€197,115 | -39.4% |
| Income taxes | 67/77 | €78,567 | €39,361 | -€39,206 | -49.9% |
| Profit (loss) for the period | 9904 | €421,347 | €263,439 | -€157,909 | -37.5% |
| Transfer to tax-exempt reserves | 689 | €125,000 | €100,500 | -€24,500 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €296,347 | €162,939 | -€133,409 | -45.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.