L'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.
L'ACACIA
Largest movements
- Tangible fixed assets -€45,656
down €45,656 (-10.9%), from €419,620 to €373,964
of which Land and buildings: -€28,541
- Receivables within one year +€32,760
up €32,760 (+16.4%), from €200,059 to €232,818
of which Trade receivables: +€18,043
- Cash +€15,112
up €15,112 (+36.9%), from €40,937 to €56,049
mainly Depreciation (+€61,233) and Short-term financial debts (+€50,000)
- Deferred charges and accrued income -€8,240
down €8,240 (-71.9%), from €11,462 to €3,222
- Short-term financial debts +€50,000
new in 2025: €50,000
- Profit (loss) carried forward +€28,071
up €28,071 (+350%), from €8,014 to €36,085
- Debts after one year -€27,539
down €27,539 (-21.0%), from €131,431 to €103,893
- Tax, wage and social debts -€17,504
down €17,504 (-18.4%), from €94,903 to €77,399
of which Remuneration and social security: -€11,180
- Current portion of long-term debt -€15,477
down €15,477 (-36.0%), from €43,016 to €27,539
- Turnover +€94,754
up €94,754 (+16.3%), from €582,176 to €676,930
- Gross operating margin +€67,396
up €67,396 (+10.9%), from €616,747 to €684,143
- Write-downs +€29,816
no longer reported in 2025 (was -€29,816)
- Staff costs +€29,564
up €29,564 (+5.4%), from €552,260 to €581,823
- Purchases and services +€24,611
up €24,611 (+4.7%), from €527,489 to €552,100
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 | €678,060 | €676,160 | -€1,901 | -0.3% |
| Fixed assets | 21/28 | €419,964 | €374,307 | -€45,656 | -10.9% |
| Tangible fixed assets | 22/27 | €419,620 | €373,964 | -€45,656 | -10.9% |
| Land and buildings | 22 | €199,145 | €170,603 | -€28,541 | -14.3% |
| Plant, machinery and equipment | 23 | €212,106 | €199,954 | -€12,152 | -5.7% |
| Furniture and vehicles | 24 | €8,370 | €3,407 | -€4,963 | -59.3% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €343 | €343 | = | 0.0% |
| Current assets | 29/58 | €258,096 | €301,852 | +€43,756 | +17.0% |
| Stocks and contracts in progress | 3 | €5,639 | €9,763 | +€4,124 | +73.1% |
| Stocks | 30/36 | €5,639 | €9,763 | +€4,124 | +73.1% |
| Amounts receivable within one year | 40/41 | €200,059 | €232,818 | +€32,760 | +16.4% |
| Trade receivables | 40 | €51,739 | €69,781 | +€18,043 | +34.9% |
| Other amounts receivable | 41 | €148,320 | €163,037 | +€14,717 | +9.9% |
| Cash at bank and in hand | 54/58 | €40,937 | €56,049 | +€15,112 | +36.9% |
| Deferred charges and accrued income | 490/1 | €11,462 | €3,222 | -€8,240 | -71.9% |
| Total equity and liabilities | 10/49 | €678,060 | €676,160 | -€1,901 | -0.3% |
| Equity | 10/15 | €374,264 | €397,335 | +€23,071 | +6.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €230,000 | €230,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,014 | €36,085 | +€28,071 | +350% |
| Investment grants | 15 | €36,250 | €31,250 | -€5,000 | -13.8% |
| Amounts payable | 17/49 | €303,796 | €278,824 | -€24,971 | -8.2% |
| Amounts payable after more than one year | 17 | €131,431 | €103,893 | -€27,539 | -21.0% |
| Financial debts | 170/4 | €131,431 | €103,893 | -€27,539 | -21.0% |
| Amounts payable within one year | 42/48 | €172,365 | €174,932 | +€2,567 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €43,016 | €27,539 | -€15,477 | -36.0% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €34,446 | €19,994 | -€14,452 | -42.0% |
| Suppliers | 440/4 | €34,446 | €19,994 | -€14,452 | -42.0% |
| Taxes, remuneration and social security | 45 | €94,903 | €77,399 | -€17,504 | -18.4% |
| Taxes | 450/3 | €11,708 | €5,385 | -€6,323 | -54.0% |
| Remuneration and social security | 454/9 | €83,195 | €72,015 | -€11,180 | -13.4% |
| Turnover | 70 | €582,176 | €676,930 | +€94,754 | +16.3% |
| Membership fees, donations, legacies and grants | 73 | €540,985 | €552,301 | +€11,316 | +2.1% |
| Non-recurring operating income | 76A | €16,318 | €897 | -€15,421 | -94.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €527,489 | €552,100 | +€24,611 | +4.7% |
| Remuneration, social security and pensions | 62 | €552,260 | €581,823 | +€29,564 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,101 | €61,233 | +€3,132 | +5.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€29,816 | - | +€29,816 | |
| Other operating charges | 640/8 | €2,454 | €2,852 | +€398 | +16.2% |
| Non-recurring operating charges | 66A | €67,636 | €655 | -€66,981 | -99.0% |
| Gross operating margin | 9900 | €616,747 | €684,143 | +€67,396 | +10.9% |
| Operating profit (loss) | 9901 | -€33,888 | €37,580 | +€71,468 | |
| Financial income | 75/76B | €1,009 | €0 | -€1,009 | -100.0% |
| Recurring financial income | 75 | €1,009 | €0 | -€1,009 | -100.0% |
| Financial charges | 65/66B | €5,565 | €9,510 | +€3,945 | +70.9% |
| Recurring financial charges | 65 | €5,565 | €9,510 | +€3,945 | +70.9% |
| Profit (loss) for the period before taxes | 9903 | -€38,444 | €28,071 | +€66,514 | |
| Profit (loss) for the period | 9904 | -€38,444 | €28,071 | +€66,514 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,444 | €28,071 | +€66,514 |
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.