ACZION: 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.
ACZION
Largest movements
- Cash +€73,539
up €73,539 (+61.7%), from €119,180 to €192,720
mainly Net result for the year (+€158,358) and Depreciation (+€2,253)
- Receivables within one year +€7,963
up €7,963 (+48.2%), from €16,517 to €24,479
- Profit (loss) carried forward +€104,558
up €104,558, from -€104,557 to €0
- Debts after one year -€75,000
down €75,000 (-32.6%), from €230,000 to €155,000
- Reserves +€53,800
up €53,800 (+15.5%), from €347,000 to €400,800
- Gross operating margin +€56,303
up €56,303 (+66.0%), from €85,331 to €141,634
- Financial income +€23,107
up €23,107 (+61.3%), from €37,702 to €60,809
- Taxes +€10,543
up €10,543 (+34.5%), from €30,573 to €41,116
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 | €512,306 | €594,618 | +€82,311 | +16.1% |
| Fixed assets | 21/28 | €376,473 | €377,268 | +€795 | +0.2% |
| Tangible fixed assets | 22/27 | €1,473 | €2,268 | +€795 | +54.0% |
| Plant, machinery and equipment | 23 | - | €2,199 | +€2,199 | |
| Furniture and vehicles | 24 | €1,473 | €69 | -€1,404 | -95.3% |
| Financial fixed assets | 28 | €375,000 | €375,000 | = | 0.0% |
| Current assets | 29/58 | €135,833 | €217,349 | +€81,516 | +60.0% |
| Amounts receivable within one year | 40/41 | €16,517 | €24,479 | +€7,963 | +48.2% |
| Trade receivables | 40 | €16,517 | €24,479 | +€7,963 | +48.2% |
| Cash at bank and in hand | 54/58 | €119,180 | €192,720 | +€73,539 | +61.7% |
| Deferred charges and accrued income | 490/1 | €136 | €150 | +€14 | +10.2% |
| Total equity and liabilities | 10/49 | €512,306 | €594,618 | +€82,311 | +16.1% |
| Equity | 10/15 | €261,043 | €419,400 | +€158,358 | +60.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €347,000 | €400,800 | +€53,800 | +15.5% |
| Distributable reserves | 133 | €347,000 | €400,800 | +€53,800 | +15.5% |
| Profit (loss) carried forward | 14 | -€104,557 | €0 | +€104,558 | |
| Amounts payable | 17/49 | €251,264 | €175,217 | -€76,046 | -30.3% |
| Amounts payable after more than one year | 17 | €230,000 | €155,000 | -€75,000 | -32.6% |
| Other amounts payable | 178/9 | €230,000 | €155,000 | -€75,000 | -32.6% |
| Amounts payable within one year | 42/48 | €21,264 | €20,217 | -€1,046 | -4.9% |
| Trade debts | 44 | - | €703 | +€703 | |
| Suppliers | 440/4 | - | €703 | +€703 | |
| Taxes, remuneration and social security | 45 | €21,264 | €19,514 | -€1,750 | -8.2% |
| Taxes | 450/3 | €21,264 | €19,514 | -€1,750 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,404 | €2,253 | +€849 | +60.5% |
| Other operating charges | 640/8 | €534 | €678 | +€143 | +26.8% |
| Gross operating margin | 9900 | €85,331 | €141,634 | +€56,303 | +66.0% |
| Operating profit (loss) | 9901 | €83,393 | €138,704 | +€55,311 | +66.3% |
| Financial income | 75/76B | €37,702 | €60,809 | +€23,107 | +61.3% |
| Recurring financial income | 75 | €37,702 | €60,809 | +€23,107 | +61.3% |
| Financial charges | 65/66B | €35 | €39 | +€4 | +12.1% |
| Recurring financial charges | 65 | €35 | €39 | +€4 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €121,060 | €199,474 | +€78,414 | +64.8% |
| Income taxes | 67/77 | €30,573 | €41,116 | +€10,543 | +34.5% |
| Profit (loss) for the period | 9904 | €90,487 | €158,358 | +€67,871 | +75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €90,487 | €158,358 | +€67,871 | +75.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.