ACLAM
ActiveFinancials · financial year 2025, micro format
Annual accounts 2025 filed on 06-07-2026 at the NBB
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Investments
| Item | 2025 |
|---|---|
| Tangible fixed assets | €1,680 |
| Depreciation and write-downs of the year | €254 |
Source: notes to the 2025 annual accounts (statement of fixed assets)
Comparable companies
These companies have the same main activity as ACLAM: business and other management consultancy (NACE 70200). They are comparable in size and age: total assets between €108,000 and €140,000, founded between 2024 and 2025.
| Company | Founded | Total assets | Equity | Gross margin | Net result | FTE | Financial year |
|---|---|---|---|---|---|---|---|
| ACLAM Oudenaarde | 2025 | €120,977 | €85,247 | €103,397 | €80,247 | - | 2025 |
| EldeeConsult Oudenaarde | 2024 | €140,127 | €113,236 | €99,218 | €71,478 | - | 2026 |
| Julius Gent | 2025 | €124,581 | €79,985 | €103,959 | €76,985 | - | 2025 |
| chrisp Gent | 2024 | €114,021 | €80,245 | €101,801 | €77,595 | - | 2025 |
| VijfVijf Gent | 2025 | €123,564 | €89,234 | €111,159 | €86,734 | - | 2025 |
| Cemax Consult Lokeren | 2025 | €126,227 | €94,791 | €118,360 | €89,791 | 0 | 2025 |
| Finnovate Consulting Dendermonde | 2024 | €108,009 | €78,449 | €95,767 | €73,449 | - | 2025 |
They were chosen from the 54,697 other active companies with that main activity and annual accounts from the past two years. All companies with this main activity
Companies with the same profile, two years later
Historical observationIn July 2024, 11,279 companies had the same profile as ACLAM has now. Two years later, 0.7% had gone bankrupt and 96.6% were still going.
- Micro
- under 2 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
That fits the bankruptcy probability of ACLAM itself: < 0.1% within 12 months.
Test of the method
The method was tested on the 497,445 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 11,279 companies, not a prediction for ACLAM. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
| Line | 2025 |
|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €254 |
| Gross operating margin9900 | €103,397 |
| Operating profit (loss)9901 | €103,143 |
| Financial charges65/66B | €68 |
| Recurring financial charges65 | €68 |
| Profit (loss) for the period before taxes9903 | €103,075 |
| Income taxes67/77 | €22,829 |
| Profit (loss) for the period9904 | €80,247 |
| Profit (loss) for the period to be appropriated9905 | €80,247 |
| Line | 2025 | |
|---|---|---|
| Assets | ||
| Total assets20/58 | €120,977 | |
| Fixed assets21/28 | €1,426 | |
| Tangible fixed assets22/27 | €1,426 | |
| Other tangible fixed assets26 | €1,426 | |
| Current assets29/58 | €119,551 | |
| Amounts receivable within one year40/41 | €15,094 | |
| Trade receivables40 | €15,042 | |
| Other amounts receivable41 | €52 | |
| Cash at bank and in hand54/58 | €104,457 | |
| Equity and liabilities | ||
| Total equity and liabilities10/49 | €120,977 | |
| Equity10/15 | €85,247 | |
| Contributions10/11 | €5,000 | |
| Reserves13 | €80,247 | |
| Distributable reserves133 | €80,247 | |
| Amounts payable17/49 | €35,730 | |
| Amounts payable within one year42/48 | €35,730 | |
| Trade debts44 | €193 | |
| Suppliers440/4 | €193 | |
| Taxes, remuneration and social security45 | €32,514 | |
| Taxes450/3 | €31,392 | |
| Remuneration and social security454/9 | €1,122 | |
| Other amounts payable47/48 | €3,023 | |
| Line | 2025 |
|---|---|
| Profit (loss) for the period9904 | €80,247 |
| + Depreciation and write-downs630 | €254 |
| Operating cash flow (approximation) | €80,501 |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Filings with the National Bank (1)
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 06-07-2026 | 2026-00254474 | NBB |