Château d'Acoz: 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.
Château d'Acoz
Largest movements
- Cash +€35,832
up €35,832 (+2,100%), from €1,707 to €37,539
mainly Net result for the year (+€45,867) and Depreciation (+€1,782)
- Reserves +€91,129
up €91,129 (+132%), from €68,950 to €160,078
of which Distributable reserves: +€91,129
- Profit (loss) carried forward -€45,262
no longer reported in 2025 (was €45,262)
- Other debts -€14,252
down €14,252 (-13.1%), from €108,767 to €94,516
- Gross operating margin +€38,641
up €38,641 (+281%), from €13,746 to €52,387
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €240,008 | €272,622 | +€32,614 | +13.6% |
| Fixed assets | 21/28 | €235,606 | €233,825 | -€1,782 | -0.8% |
| Tangible fixed assets | 22/27 | €235,606 | €233,825 | -€1,782 | -0.8% |
| Land and buildings | 22 | €234,152 | €232,776 | -€1,376 | -0.6% |
| Plant, machinery and equipment | 23 | €1,455 | €1,049 | -€406 | -27.9% |
| Current assets | 29/58 | €4,402 | €38,798 | +€34,395 | +781% |
| Amounts receivable within one year | 40/41 | €1,334 | - | -€1,334 | |
| Other amounts receivable | 41 | €1,334 | - | -€1,334 | |
| Cash at bank and in hand | 54/58 | €1,707 | €37,539 | +€35,832 | +2,100% |
| Deferred charges and accrued income | 490/1 | €1,362 | €1,259 | -€103 | -7.5% |
| Total equity and liabilities | 10/49 | €240,008 | €272,622 | +€32,614 | +13.6% |
| Equity | 10/15 | €130,865 | €176,732 | +€45,867 | +35.0% |
| Contributions | 10/11 | €16,653 | €16,653 | = | 0.0% |
| Reserves | 13 | €68,950 | €160,078 | +€91,129 | +132% |
| Non-distributable reserves | 130/1 | €1,665 | €1,665 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,665 | €1,665 | = | 0.0% |
| Distributable reserves | 133 | €67,285 | €158,413 | +€91,129 | +135% |
| Profit (loss) carried forward | 14 | €45,262 | - | -€45,262 | |
| Amounts payable | 17/49 | €109,144 | €95,890 | -€13,253 | -12.1% |
| Amounts payable within one year | 42/48 | €109,144 | €95,890 | -€13,253 | -12.1% |
| Trade debts | 44 | €376 | €1,075 | +€698 | +186% |
| Suppliers | 440/4 | €376 | €1,075 | +€698 | +186% |
| Taxes, remuneration and social security | 45 | - | €300 | +€300 | |
| Taxes | 450/3 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | €108,767 | €94,516 | -€14,252 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,415 | €1,782 | +€367 | +25.9% |
| Other operating charges | 640/8 | €4,504 | €4,428 | -€76 | -1.7% |
| Gross operating margin | 9900 | €13,746 | €52,387 | +€38,641 | +281% |
| Operating profit (loss) | 9901 | €7,827 | €46,177 | +€38,350 | +490% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €310 | €310 | +€0 | +0.1% |
| Recurring financial charges | 65 | €310 | €310 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €7,518 | €45,867 | +€38,349 | +510% |
| Profit (loss) for the period | 9904 | €7,518 | €45,867 | +€38,349 | +510% |
| Profit (loss) for the period to be appropriated | 9905 | €7,518 | €45,867 | +€38,349 | +510% |
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 25 October 2026 via checked.be.