ACENTO: what changed
ACENTO
Largest movements
- Receivables within one year +€15,407
up €15,407 (+14.0%), from €109,662 to €125,069
of which Trade receivables: +€15,212
- Profit (loss) carried forward +€21,722
up €21,722 (+72.7%), from -€29,867 to -€8,145
- Trade debts -€19,076
down €19,076 (-28.7%), from €66,401 to €47,325
- Other debts +€13,429
up €13,429 (+16.7%), from €80,343 to €93,773
- Gross operating margin +€10,479
up €10,479 (+143%), from €7,311 to €17,790
- Write-downs -€3,524
no longer reported in 2025 (was €3,524)
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,547 | €151,622 | +€16,075 | +11.9% |
| Fixed assets | 21/28 | €23,500 | €23,500 | = | 0.0% |
| Financial fixed assets | 28 | €23,500 | €23,500 | = | 0.0% |
| Current assets | 29/58 | €112,047 | €128,122 | +€16,075 | +14.3% |
| Amounts receivable within one year | 40/41 | €109,662 | €125,069 | +€15,407 | +14.0% |
| Trade receivables | 40 | - | €15,212 | +€15,212 | |
| Other amounts receivable | 41 | €109,662 | €109,857 | +€195 | +0.2% |
| Cash at bank and in hand | 54/58 | €2,342 | €3,010 | +€668 | +28.5% |
| Deferred charges and accrued income | 490/1 | €44 | €44 | = | 0.0% |
| Total equity and liabilities | 10/49 | €135,547 | €151,622 | +€16,075 | +11.9% |
| Equity | 10/15 | -€11,197 | €10,525 | +€21,722 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €78 | €78 | = | 0.0% |
| Non-distributable reserves | 130/1 | €78 | €78 | = | 0.0% |
| Reserves not available under the articles | 1311 | €78 | €78 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,867 | -€8,145 | +€21,722 | +72.7% |
| Amounts payable | 17/49 | €146,744 | €141,097 | -€5,647 | -3.8% |
| Amounts payable within one year | 42/48 | €146,744 | €141,097 | -€5,647 | -3.8% |
| Trade debts | 44 | €66,401 | €47,325 | -€19,076 | -28.7% |
| Suppliers | 440/4 | €66,401 | €47,325 | -€19,076 | -28.7% |
| Other amounts payable | 47/48 | €80,343 | €93,773 | +€13,429 | +16.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,524 | - | -€3,524 | |
| Other operating charges | 640/8 | €128 | €255 | +€128 | +100% |
| Gross operating margin | 9900 | €7,311 | €17,790 | +€10,479 | +143% |
| Operating profit (loss) | 9901 | €3,659 | €17,535 | +€13,876 | +379% |
| Financial charges | 65/66B | €5,678 | €5,729 | +€51 | +0.9% |
| Recurring financial charges | 65 | €5,678 | €5,729 | +€51 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,018 | €11,807 | +€13,825 | |
| Profit (loss) for the period | 9904 | -€2,018 | €11,807 | +€13,825 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,018 | €11,807 | +€13,825 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.