ACQI: 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.
ACQI
Largest movements
- Receivables within one year +€37,087
up €37,087 (+80.1%), from €46,288 to €83,375
of which Trade receivables: +€22,045
- Deferred charges and accrued income -€11,883
no longer reported in 2025 (was €11,883)
- Cash -€6,917
down €6,917 (-28.0%), from €24,694 to €17,777
mainly Receivables within one year (-€37,087) and Tax, wage and social debts (-€3,474)
- Reserves +€20,000
up €20,000 (+62.8%), from €31,860 to €51,860
- Tax, wage and social debts -€3,474
down €3,474 (-13.9%), from €25,027 to €21,552
- Profit (loss) carried forward +€2,779
up €2,779 (+22.4%), from €12,414 to €15,193
- Trade debts -€1,017
down €1,017 (-77.4%), from €1,314 to €297
- Other operating charges +€9,522
up €9,522 (+769%), from €1,239 to €10,761
- Taxes -€4,358
down €4,358 (-26.0%), from €16,737 to €12,378
- Gross operating margin -€3,385
down €3,385 (-7.2%), from €47,015 to €43,631
- Financial income +€760
up €760 (+43.2%), from €1,758 to €2,518
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 | €83,015 | €101,302 | +€18,287 | +22.0% |
| Current assets | 29/58 | €83,015 | €101,302 | +€18,287 | +22.0% |
| Amounts receivable within one year | 40/41 | €46,288 | €83,375 | +€37,087 | +80.1% |
| Trade receivables | 40 | €10,202 | €32,247 | +€22,045 | +216% |
| Other amounts receivable | 41 | €36,086 | €51,128 | +€15,042 | +41.7% |
| Current investments | 50/53 | €150 | €150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,694 | €17,777 | -€6,917 | -28.0% |
| Deferred charges and accrued income | 490/1 | €11,883 | - | -€11,883 | |
| Total equity and liabilities | 10/49 | €83,015 | €101,302 | +€18,287 | +22.0% |
| Equity | 10/15 | €56,674 | €79,453 | +€22,779 | +40.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €31,860 | €51,860 | +€20,000 | +62.8% |
| Distributable reserves | 133 | €31,860 | €51,860 | +€20,000 | +62.8% |
| Profit (loss) carried forward | 14 | €12,414 | €15,193 | +€2,779 | +22.4% |
| Amounts payable | 17/49 | €26,341 | €21,849 | -€4,492 | -17.1% |
| Amounts payable within one year | 42/48 | €26,341 | €21,849 | -€4,492 | -17.1% |
| Trade debts | 44 | €1,314 | €297 | -€1,017 | -77.4% |
| Suppliers | 440/4 | €1,314 | €297 | -€1,017 | -77.4% |
| Taxes, remuneration and social security | 45 | €25,027 | €21,552 | -€3,474 | -13.9% |
| Taxes | 450/3 | €25,027 | €21,552 | -€3,474 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79 | - | -€79 | |
| Other operating charges | 640/8 | €1,239 | €10,761 | +€9,522 | +769% |
| Gross operating margin | 9900 | €47,015 | €43,631 | -€3,385 | -7.2% |
| Operating profit (loss) | 9901 | €45,698 | €32,870 | -€12,828 | -28.1% |
| Financial income | 75/76B | €1,758 | €2,518 | +€760 | +43.2% |
| Recurring financial income | 75 | €1,758 | €2,518 | +€760 | +43.2% |
| Financial charges | 65/66B | €169 | €231 | +€61 | +36.1% |
| Recurring financial charges | 65 | €169 | €231 | +€61 | +36.1% |
| Profit (loss) for the period before taxes | 9903 | €47,287 | €35,157 | -€12,129 | -25.7% |
| Income taxes | 67/77 | €16,737 | €12,378 | -€4,358 | -26.0% |
| Profit (loss) for the period | 9904 | €30,550 | €22,779 | -€7,771 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,550 | €22,779 | -€7,771 | -25.4% |
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 17 October 2026 via checked.be.