L'ACAJOUTINE: 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.
L'ACAJOUTINE
Largest movements
- Receivables within one year +€6,982
up €6,982 (+404.0%), from €1,728 to €8,710
of which Other amounts receivable: +€4,380
- Cash +€3,343
up €3,343 (+49.1%), from €6,806 to €10,149
mainly Net result for the year (+€11,938) and Tax, wage and social debts (+€4,086)
- Tangible fixed assets +€942
up €942 (+7.9%), from €11,850 to €12,792
of which Plant, machinery and equipment: +€1,247
- Profit (loss) carried forward +€11,937
up €11,937, from -€7,447 to €4,490
- Other debts -€5,929
no longer reported in 2025 (was €5,929)
- Tax, wage and social debts +€4,086
up €4,086 (+583.7%), from €700 to €4,786
- Trade debts +€1,090
up €1,090 (+210.0%), from €519 to €1,609
- Gross operating margin +€7,954
up €7,954 (+71.7%), from €11,100 to €19,054
- Taxes +€4,086
up €4,086 (+583.7%), from €700 to €4,786
- Depreciation +€394
up €394 (+57.5%), from €685 to €1,079
- Other operating charges -€375
down €375 (-25.0%), from €1,501 to €1,126
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 | €20,466 | €31,651 | +€11,185 | +54.6% |
| Fixed assets | 21/28 | €11,850 | €12,792 | +€942 | +7.9% |
| Tangible fixed assets | 22/27 | €11,850 | €12,792 | +€942 | +7.9% |
| Land and buildings | 22 | €11,517 | €11,212 | -€305 | -2.6% |
| Plant, machinery and equipment | 23 | €333 | €1,580 | +€1,247 | +374.4% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €8,616 | €18,859 | +€10,243 | +118.9% |
| Amounts receivable within one year | 40/41 | €1,728 | €8,710 | +€6,982 | +404.0% |
| Trade receivables | 40 | - | €2,602 | +€2,602 | |
| Other amounts receivable | 41 | €1,728 | €6,108 | +€4,380 | +253.5% |
| Cash at bank and in hand | 54/58 | €6,806 | €10,149 | +€3,343 | +49.1% |
| Deferred charges and accrued income | 490/1 | €82 | - | -€82 | |
| Total equity and liabilities | 10/49 | €20,466 | €31,651 | +€11,185 | +54.6% |
| Equity | 10/15 | €13,318 | €25,256 | +€11,938 | +89.6% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €2,173 | €2,173 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,278 | €1,278 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,278 | €1,278 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €895 | €895 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€7,447 | €4,490 | +€11,937 | |
| Amounts payable | 17/49 | €7,148 | €6,395 | -€753 | -10.5% |
| Amounts payable within one year | 42/48 | €7,148 | €6,395 | -€753 | -10.5% |
| Trade debts | 44 | €519 | €1,609 | +€1,090 | +210.0% |
| Suppliers | 440/4 | €519 | €1,609 | +€1,090 | +210.0% |
| Taxes, remuneration and social security | 45 | €700 | €4,786 | +€4,086 | +583.7% |
| Taxes | 450/3 | €700 | €4,786 | +€4,086 | +583.7% |
| Other amounts payable | 47/48 | €5,929 | - | -€5,929 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €685 | €1,079 | +€394 | +57.5% |
| Other operating charges | 640/8 | €1,501 | €1,126 | -€375 | -25.0% |
| Gross operating margin | 9900 | €11,100 | €19,054 | +€7,954 | +71.7% |
| Operating profit (loss) | 9901 | €8,914 | €16,849 | +€7,935 | +89.0% |
| Financial income | 75/76B | €31 | - | -€31 | |
| Recurring financial income | 75 | €31 | - | -€31 | |
| Financial charges | 65/66B | €145 | €125 | -€20 | -13.6% |
| Recurring financial charges | 65 | €145 | €125 | -€20 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €8,800 | €16,724 | +€7,924 | +90.0% |
| Income taxes | 67/77 | €700 | €4,786 | +€4,086 | +583.7% |
| Profit (loss) for the period | 9904 | €8,100 | €11,938 | +€3,838 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,100 | €11,938 | +€3,838 | +47.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.