ACVENTE: 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.
ACVENTE
Largest movements
- Cash +€106,083
up €106,083 (+77.9%), from €136,224 to €242,307
mainly Investment in fixed assets (net) (+€103,213) and Net result for the year (+€73,653)
- Tangible fixed assets -€103,213
no longer reported in 2025 (was €103,213)
- Reserves +€73,000
up €73,000 (+86.7%), from €84,200 to €157,200
of which Distributable reserves: +€73,000
- Tax, wage and social debts -€32,610
down €32,610 (-69.1%), from €47,210 to €14,600
- Debts after one year -€20,671
no longer reported in 2025 (was €20,671)
of which Financial debts: -€18,256
- Trade debts -€10,841
down €10,841 (-45.6%), from €23,760 to €12,919
- Current portion of long-term debt -€5,679
no longer reported in 2025 (was €5,679)
- Gross operating margin -€117,734
down €117,734 (-51.9%), from €226,925 to €109,191
- Financial charges -€54,660
down €54,660 (-97.8%), from €55,871 to €1,211
- Taxes +€6,173
up €6,173 (+22.2%), from €27,803 to €33,975
- Depreciation -€3,227
no longer reported in 2025 (was €3,227)
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 | €247,438 | €250,946 | +€3,508 | +1.4% |
| Fixed assets | 21/28 | €103,213 | - | -€103,213 | |
| Tangible fixed assets | 22/27 | €103,213 | - | -€103,213 | |
| Land and buildings | 22 | €103,213 | - | -€103,213 | |
| Current assets | 29/58 | €144,224 | €250,946 | +€106,721 | +74.0% |
| Amounts receivable within one year | 40/41 | €8,000 | €8,638 | +€638 | +8.0% |
| Other amounts receivable | 41 | €8,000 | €8,638 | +€638 | +8.0% |
| Cash at bank and in hand | 54/58 | €136,224 | €242,307 | +€106,083 | +77.9% |
| Total equity and liabilities | 10/49 | €247,438 | €250,946 | +€3,508 | +1.4% |
| Equity | 10/15 | €149,003 | €222,656 | +€73,653 | +49.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €84,200 | €157,200 | +€73,000 | +86.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €78,000 | €151,000 | +€73,000 | +93.6% |
| Profit (loss) carried forward | 14 | €2,803 | €3,456 | +€653 | +23.3% |
| Amounts payable | 17/49 | €98,435 | €28,289 | -€70,145 | -71.3% |
| Amounts payable after more than one year | 17 | €20,671 | - | -€20,671 | |
| Financial debts | 170/4 | €18,256 | - | -€18,256 | |
| Other amounts payable | 178/9 | €2,415 | - | -€2,415 | |
| Amounts payable within one year | 42/48 | €77,650 | €28,289 | -€49,360 | -63.6% |
| Current portion of amounts payable after more than one year | 42 | €5,679 | - | -€5,679 | |
| Trade debts | 44 | €23,760 | €12,919 | -€10,841 | -45.6% |
| Suppliers | 440/4 | €23,760 | €12,919 | -€10,841 | -45.6% |
| Taxes, remuneration and social security | 45 | €47,210 | €14,600 | -€32,610 | -69.1% |
| Taxes | 450/3 | €47,210 | €14,600 | -€32,610 | -69.1% |
| Other amounts payable | 47/48 | €1,000 | €770 | -€230 | -23.0% |
| Accrued charges and deferred income | 492/3 | €114 | - | -€114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,227 | - | -€3,227 | |
| Other operating charges | 640/8 | €1,147 | €574 | -€573 | -49.9% |
| Gross operating margin | 9900 | €226,925 | €109,191 | -€117,734 | -51.9% |
| Operating profit (loss) | 9901 | €222,551 | €108,617 | -€113,935 | -51.2% |
| Financial income | 75/76B | €9 | €223 | +€213 | +2269.0% |
| Recurring financial income | 75 | €9 | €223 | +€213 | +2269.0% |
| Financial charges | 65/66B | €55,871 | €1,211 | -€54,660 | -97.8% |
| Recurring financial charges | 65 | €55,871 | €1,211 | -€54,660 | -97.8% |
| Profit (loss) for the period before taxes | 9903 | €166,690 | €107,629 | -€59,061 | -35.4% |
| Income taxes | 67/77 | €27,803 | €33,975 | +€6,173 | +22.2% |
| Profit (loss) for the period | 9904 | €138,887 | €73,653 | -€65,234 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €138,887 | €73,653 | -€65,234 | -47.0% |
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 3 October 2026 via checked.be.