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
- Cash +€40,451
up €40,451 (+314%), from €12,863 to €53,314
mainly Debts after one year (+€41,074) and Depreciation (+€19,431)
- Tangible fixed assets -€9,818
down €9,818 (-3.1%), from €314,909 to €305,091
of which Land and buildings: -€8,400
- Formation expenses -€7,448
down €7,448 (-22.0%), from €33,801 to €26,353
- Receivables within one year -€7,066
down €7,066 (-32.0%), from €22,066 to €15,000
of which Trade receivables: -€7,066
- Debts after one year +€41,074
up €41,074 (+19.8%), from €207,951 to €249,025
- Profit (loss) carried forward -€15,244
down €15,244 (-66.1%), from -€23,066 to -€38,309
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Contributions +€12,000
up €12,000 (+7.2%), from €166,500 to €178,500
- Accrued charges and deferred income -€7,062
no longer reported in 2025 (was €7,062)
- Gross operating margin +€22,171
up €22,171, from -€8,100 to €14,071
- Turnover +€14,563
up €14,563 (+295%), from €4,933 to €19,496
- Depreciation +€10,130
up €10,130 (+109%), from €9,301 to €19,431
- Purchases and services -€6,124
down €6,124 (-37.0%), from €16,558 to €10,434
- Financial charges +€2,714
up €2,714 (+66.9%), from €4,055 to €6,769
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 | €383,638 | €399,757 | +€16,119 | +4.2% |
| Formation expenses | 20 | €33,801 | €26,353 | -€7,448 | -22.0% |
| Fixed assets | 21/28 | €314,909 | €305,091 | -€9,818 | -3.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €314,909 | €305,091 | -€9,818 | -3.1% |
| Land and buildings | 22 | €276,121 | €267,721 | -€8,400 | -3.0% |
| Plant, machinery and equipment | 23 | €7,710 | €7,311 | -€399 | -5.2% |
| Furniture and vehicles | 24 | €31,077 | €30,058 | -€1,019 | -3.3% |
| Current assets | 29/58 | €34,929 | €68,314 | +€33,385 | +95.6% |
| Amounts receivable within one year | 40/41 | €22,066 | €15,000 | -€7,066 | -32.0% |
| Trade receivables | 40 | €7,066 | - | -€7,066 | |
| Other amounts receivable | 41 | €15,000 | €15,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,863 | €53,314 | +€40,451 | +314% |
| Total equity and liabilities | 10/49 | €383,638 | €399,757 | +€16,119 | +4.2% |
| Equity | 10/15 | €143,434 | €140,191 | -€3,244 | -2.3% |
| Contributions | 10/11 | €166,500 | €178,500 | +€12,000 | +7.2% |
| Profit (loss) carried forward | 14 | -€23,066 | -€38,309 | -€15,244 | -66.1% |
| Amounts payable | 17/49 | €240,204 | €259,566 | +€19,363 | +8.1% |
| Amounts payable after more than one year | 17 | €207,951 | €249,025 | +€41,074 | +19.8% |
| Financial debts | 170/4 | €207,951 | €249,025 | +€41,074 | +19.8% |
| Amounts payable within one year | 42/48 | €25,190 | €10,541 | -€14,649 | -58.2% |
| Current portion of amounts payable after more than one year | 42 | €8,576 | €8,926 | +€351 | +4.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,615 | €1,615 | +€0 | 0.0% |
| Suppliers | 440/4 | €1,615 | €1,615 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Accrued charges and deferred income | 492/3 | €7,062 | - | -€7,062 | |
| Turnover | 70 | €4,933 | €19,496 | +€14,563 | +295% |
| Non-recurring operating income | 76A | - | €10 | +€10 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,558 | €10,434 | -€6,124 | -37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,301 | €19,431 | +€10,130 | +109% |
| Other operating charges | 640/8 | €1,610 | - | -€1,610 | |
| Non-recurring operating charges | 66A | - | €3,114 | +€3,114 | |
| Gross operating margin | 9900 | -€8,100 | €14,071 | +€22,171 | |
| Operating profit (loss) | 9901 | -€19,011 | -€8,474 | +€10,537 | +55.4% |
| Financial charges | 65/66B | €4,055 | €6,769 | +€2,714 | +66.9% |
| Recurring financial charges | 65 | €4,055 | €6,769 | +€2,714 | +66.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,066 | -€15,244 | +€7,822 | +33.9% |
| Profit (loss) for the period | 9904 | -€23,066 | -€15,244 | +€7,822 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,066 | -€15,244 | +€7,822 | +33.9% |
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 20 October 2026 via checked.be.