DE ACACIA: 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.
DE ACACIA
Largest movements
- Receivables within one year +€411,987
up €411,987 (+664%), from €62,003 to €473,990
of which Trade receivables: +€408,620
- Cash -€245,975
down €245,975 (-82.7%), from €297,458 to €51,483
mainly Receivables within one year (-€411,987) and Investment in fixed assets (net) (-€16,000)
- Receivables after one year -€50,000
down €50,000 (-100%), from €50,000 to €0
- Tangible fixed assets +€12,732
up €12,732 (+14.8%), from €85,934 to €98,667
of which Furniture and vehicles: +€15,930
- Debts after one year +€118,270
up €118,270 (+233%), from €50,783 to €169,053
- Gross operating margin +€8,097
up €8,097 (+2,249%), from €360 to €8,457
- Financial income -€4,212
down €4,212 (-35.2%), from €11,969 to €7,757
- Financial charges +€1,391
up €1,391 (+27.0%), from €5,157 to €6,549
- Other operating charges -€484
down €484 (-20.7%), from €2,343 to €1,859
- Taxes +€451
up €451 (+61.3%), from €736 to €1,187
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 | €501,789 | €625,364 | +€123,575 | +24.6% |
| Fixed assets | 21/28 | €85,934 | €98,667 | +€12,732 | +14.8% |
| Tangible fixed assets | 22/27 | €85,934 | €98,667 | +€12,732 | +14.8% |
| Land and buildings | 22 | €68,376 | €65,379 | -€2,997 | -4.4% |
| Plant, machinery and equipment | 23 | €794 | €593 | -€201 | -25.3% |
| Furniture and vehicles | 24 | - | €15,930 | +€15,930 | |
| Other tangible fixed assets | 26 | €16,765 | €16,765 | = | 0.0% |
| Current assets | 29/58 | €415,855 | €526,698 | +€110,843 | +26.7% |
| Amounts receivable after more than one year | 29 | €50,000 | €0 | -€50,000 | -100% |
| Other amounts receivable | 291 | €50,000 | €0 | -€50,000 | -100% |
| Stocks and contracts in progress | 3 | €131 | €340 | +€208 | +158% |
| Stocks | 30/36 | €131 | €340 | +€208 | +158% |
| Amounts receivable within one year | 40/41 | €62,003 | €473,990 | +€411,987 | +664% |
| Trade receivables | 40 | €497 | €409,117 | +€408,620 | +82,300% |
| Other amounts receivable | 41 | €61,506 | €64,873 | +€3,367 | +5.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €297,458 | €51,483 | -€245,975 | -82.7% |
| Deferred charges and accrued income | 490/1 | €6,263 | €884 | -€5,378 | -85.9% |
| Total equity and liabilities | 10/49 | €501,789 | €625,364 | +€123,575 | +24.6% |
| Equity | 10/15 | €358,593 | €361,945 | +€3,352 | +0.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Contributions outside capital | 11 | - | €61,500 | +€61,500 | |
| Other | 1109/19 | - | €61,500 | +€61,500 | |
| Reserves | 13 | €297,093 | €300,445 | +€3,352 | +1.1% |
| Distributable reserves | 133 | €297,093 | €300,445 | +€3,352 | +1.1% |
| Amounts payable | 17/49 | €143,196 | €263,419 | +€120,223 | +84.0% |
| Amounts payable after more than one year | 17 | €50,783 | €169,053 | +€118,270 | +233% |
| Financial debts | 170/4 | €50,783 | €169,053 | +€118,270 | +233% |
| Amounts payable within one year | 42/48 | €92,372 | €92,835 | +€462 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €6,418 | €8,171 | +€1,753 | +27.3% |
| Trade debts | 44 | €39,468 | €37,915 | -€1,553 | -3.9% |
| Suppliers | 440/4 | €39,468 | €37,915 | -€1,553 | -3.9% |
| Taxes, remuneration and social security | 45 | €1,712 | €204 | -€1,507 | -88.1% |
| Taxes | 450/3 | €1,712 | €204 | -€1,507 | -88.1% |
| Other amounts payable | 47/48 | €44,775 | €46,545 | +€1,770 | +4.0% |
| Accrued charges and deferred income | 492/3 | €40 | €1,531 | +€1,491 | +3,690% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,198 | €3,268 | +€70 | +2.2% |
| Other operating charges | 640/8 | €2,343 | €1,859 | -€484 | -20.7% |
| Gross operating margin | 9900 | €360 | €8,457 | +€8,097 | +2,249% |
| Operating profit (loss) | 9901 | -€5,181 | €3,330 | +€8,511 | |
| Financial income | 75/76B | €11,969 | €7,757 | -€4,212 | -35.2% |
| Recurring financial income | 75 | €11,969 | €7,757 | -€4,212 | -35.2% |
| Financial charges | 65/66B | €5,157 | €6,549 | +€1,391 | +27.0% |
| Recurring financial charges | 65 | €5,157 | €6,549 | +€1,391 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | €1,631 | €4,539 | +€2,908 | +178% |
| Income taxes | 67/77 | €736 | €1,187 | +€451 | +61.3% |
| Profit (loss) for the period | 9904 | €895 | €3,352 | +€2,457 | +275% |
| Profit (loss) for the period to be appropriated | 9905 | €895 | €3,352 | +€2,457 | +275% |
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 31 October 2026 via checked.be.