ACROBAT: 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.
ACROBAT
Largest movements
- Receivables within one year +€6,972
up €6,972 (+9.5%), from €73,066 to €80,038
of which Other amounts receivable: +€5,742
- Cash -€1,170
down €1,170 (-70.0%), from €1,670 to €500
mainly Receivables within one year (-€6,972) and Trade debts (-€684)
- Profit (loss) carried forward +€6,469
up €6,469 (+29.9%), from €21,629 to €28,099
- Staff costs -€22,260
down €22,260 (-50.3%), from €44,242 to €21,982
- Gross operating margin -€14,860
down €14,860 (-33.3%), from €44,623 to €29,763
- Financial income -€1,551
down €1,551 (-99.7%), from €1,556 to €5
- Financial charges -€932
down €932 (-42.6%), from €2,189 to €1,257
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 | €104,736 | €110,538 | +€5,803 | +5.5% |
| Current assets | 29/58 | €104,736 | €110,538 | +€5,803 | +5.5% |
| Amounts receivable within one year | 40/41 | €73,066 | €80,038 | +€6,972 | +9.5% |
| Trade receivables | 40 | €603 | €1,833 | +€1,230 | +204% |
| Other amounts receivable | 41 | €72,463 | €78,205 | +€5,742 | +7.9% |
| Cash at bank and in hand | 54/58 | €1,670 | €500 | -€1,170 | -70.0% |
| Deferred charges and accrued income | 490/1 | €30,000 | €30,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €104,736 | €110,538 | +€5,803 | +5.5% |
| Equity | 10/15 | €62,774 | €69,243 | +€6,469 | +10.3% |
| Contributions | 10/11 | €41,144 | €41,144 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,629 | €28,099 | +€6,469 | +29.9% |
| Amounts payable | 17/49 | €41,962 | €41,295 | -€667 | -1.6% |
| Amounts payable within one year | 42/48 | €41,962 | €41,295 | -€667 | -1.6% |
| Financial debts | 43 | - | €132 | +€132 | |
| Credit institutions | 430/8 | - | €132 | +€132 | |
| Trade debts | 44 | €1,519 | €834 | -€684 | -45.1% |
| Suppliers | 440/4 | €1,519 | €834 | -€684 | -45.1% |
| Taxes, remuneration and social security | 45 | €3,159 | €3,138 | -€21 | -0.7% |
| Taxes | 450/3 | €1,041 | €3,138 | +€2,097 | +202% |
| Remuneration and social security | 454/9 | €2,118 | - | -€2,118 | |
| Other amounts payable | 47/48 | €37,284 | €37,191 | -€94 | -0.3% |
| Remuneration, social security and pensions | 62 | €44,242 | €21,982 | -€22,260 | -50.3% |
| Other operating charges | 640/8 | €454 | €60 | -€394 | -86.8% |
| Gross operating margin | 9900 | €44,623 | €29,763 | -€14,860 | -33.3% |
| Operating profit (loss) | 9901 | -€72 | €7,721 | +€7,794 | |
| Financial income | 75/76B | €1,556 | €5 | -€1,551 | -99.7% |
| Recurring financial income | 75 | €1,556 | €5 | -€1,551 | -99.7% |
| Financial charges | 65/66B | €2,189 | €1,257 | -€932 | -42.6% |
| Recurring financial charges | 65 | €2,189 | €1,257 | -€932 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | -€705 | €6,469 | +€7,175 | |
| Profit (loss) for the period | 9904 | -€705 | €6,469 | +€7,175 | |
| Profit (loss) for the period to be appropriated | 9905 | -€705 | €6,469 | +€7,175 |
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 18 October 2026 via checked.be.