Acuzio: what changed
Two fiscal 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.
Acuzio
Largest movements
- Cash -€25,152
down €25,152 (-13.3%), from €188,424 to €163,272
mainly Contributions, distributions and other (-€40,000) and Investment in fixed assets (net) (-€19,311)
- Receivables within one year +€16,712
up €16,712 (+60.7%), from €27,512 to €44,224
of which Trade receivables: +€16,071
- Tangible fixed assets +€6,249
up €6,249 (+7.9%), from €78,987 to €85,236
of which Furniture and vehicles: +€5,490
- Deferred charges and accrued income -€4,865
down €4,865 (-77.7%), from €6,257 to €1,392
- Reserves -€22,069
down €22,069 (-14.3%), from €154,756 to €132,687
of which Distributable reserves: -€22,069
- Other debts +€11,720
up €11,720 (+42.5%), from €27,550 to €39,270
- Debts after one year +€4,249
up €4,249 (+7.3%), from €58,590 to €62,839
- Current portion of long-term debt -€3,598
down €3,598 (-18.6%), from €19,332 to €15,734
- Tax, wage and social debts +€3,096
up €3,096 (+187.3%), from €1,654 to €4,750
of which Remuneration and social security: +€2,750
- Depreciation -€6,606
down €6,606 (-35.4%), from €18,668 to €12,062
- Financial income -€1,223
down €1,223 (-100.0%), from €1,223 to €0
- Taxes -€677
down €677 (-6.7%), from €10,073 to €9,396
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 | €303,364 | €297,038 | -€6,326 | -2.1% |
| Fixed assets | 21/28 | €78,987 | €86,236 | +€7,249 | +9.2% |
| Tangible fixed assets | 22/27 | €78,987 | €85,236 | +€6,249 | +7.9% |
| Land and buildings | 22 | €36,770 | €37,815 | +€1,045 | +2.8% |
| Plant, machinery and equipment | 23 | €1,068 | €782 | -€286 | -26.8% |
| Furniture and vehicles | 24 | €41,149 | €46,639 | +€5,490 | +13.3% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €224,377 | €210,802 | -€13,575 | -6.0% |
| Stocks and contracts in progress | 3 | €2,183 | €1,913 | -€270 | -12.4% |
| Stocks | 30/36 | €2,183 | €1,913 | -€270 | -12.4% |
| Amounts receivable within one year | 40/41 | €27,512 | €44,224 | +€16,712 | +60.7% |
| Trade receivables | 40 | €15,701 | €31,773 | +€16,071 | +102.4% |
| Other amounts receivable | 41 | €11,811 | €12,452 | +€641 | +5.4% |
| Cash at bank and in hand | 54/58 | €188,424 | €163,272 | -€25,152 | -13.3% |
| Deferred charges and accrued income | 490/1 | €6,257 | €1,392 | -€4,865 | -77.7% |
| Total equity and liabilities | 10/49 | €303,364 | €297,038 | -€6,326 | -2.1% |
| Equity | 10/15 | €192,997 | €170,927 | -€22,069 | -11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €154,756 | €132,687 | -€22,069 | -14.3% |
| 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 | €152,896 | €130,827 | -€22,069 | -14.4% |
| Profit (loss) carried forward | 14 | €32,040 | €32,040 | = | 0.0% |
| Amounts payable | 17/49 | €110,367 | €126,110 | +€15,743 | +14.3% |
| Amounts payable after more than one year | 17 | €58,590 | €62,839 | +€4,249 | +7.3% |
| Financial debts | 170/4 | €58,590 | €62,839 | +€4,249 | +7.3% |
| Amounts payable within one year | 42/48 | €51,777 | €63,271 | +€11,494 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €19,332 | €15,734 | -€3,598 | -18.6% |
| Trade debts | 44 | €3,242 | €3,517 | +€275 | +8.5% |
| Suppliers | 440/4 | €3,242 | €3,517 | +€275 | +8.5% |
| Taxes, remuneration and social security | 45 | €1,654 | €4,750 | +€3,096 | +187.3% |
| Taxes | 450/3 | €1,654 | €2,000 | +€346 | +21.0% |
| Remuneration and social security | 454/9 | - | €2,750 | +€2,750 | |
| Other amounts payable | 47/48 | €27,550 | €39,270 | +€11,720 | +42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,668 | €12,062 | -€6,606 | -35.4% |
| Other operating charges | 640/8 | €1,317 | €1,272 | -€44 | -3.4% |
| Non-recurring operating charges | 66A | - | €10,937 | +€10,937 | |
| Gross operating margin | 9900 | €54,439 | €54,777 | +€337 | +0.6% |
| Operating profit (loss) | 9901 | €34,454 | €30,505 | -€3,949 | -11.5% |
| Financial income | 75/76B | €1,223 | €0 | -€1,223 | -100.0% |
| Recurring financial income | 75 | €1,223 | €0 | -€1,223 | -100.0% |
| Financial charges | 65/66B | €3,033 | €3,179 | +€146 | +4.8% |
| Recurring financial charges | 65 | €3,033 | €3,179 | +€146 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €32,644 | €27,326 | -€5,318 | -16.3% |
| Income taxes | 67/77 | €10,073 | €9,396 | -€677 | -6.7% |
| Profit (loss) for the period | 9904 | €22,572 | €17,931 | -€4,641 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,572 | €17,931 | -€4,641 | -20.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.