A.C.I. GROUP: 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.
A.C.I. GROUP
Largest movements
- Tangible fixed assets -€1,092
down €1,092 (-47.0%), from €2,324 to €1,232
- Receivables within one year -€189
down €189 (-11.8%), from €1,603 to €1,415
of which Other amounts receivable: -€434
- Deferred charges and accrued income +€176
up €176 (+25.3%), from €693 to €868
- Other debts +€34,798
up €34,798 (+21.2%), from €164,211 to €199,009
- Profit (loss) carried forward -€25,807
down €25,807 (-14.2%), from -€181,482 to -€207,289
- Trade debts -€9,811
down €9,811 (-100.0%), from €9,811 to €0
- Short-term financial debts -€244
down €244 (-61.3%), from €397 to €154
of which Other loans: -€397
- Gross operating margin -€36,042
down €36,042, from €11,775 to -€24,268
- Other operating charges -€858
down €858 (-66.4%), from €1,293 to €435
- Depreciation -€368
down €368 (-25.2%), from €1,460 to €1,092
- Financial charges -€287
down €287 (-95.9%), from €299 to €12
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,528 | €10,423 | -€1,105 | -9.6% |
| Fixed assets | 21/28 | €7,576 | €6,484 | -€1,092 | -14.4% |
| Tangible fixed assets | 22/27 | €2,324 | €1,232 | -€1,092 | -47.0% |
| Furniture and vehicles | 24 | €2,324 | €1,232 | -€1,092 | -47.0% |
| Financial fixed assets | 28 | €5,252 | €5,252 | = | 0.0% |
| Current assets | 29/58 | €3,952 | €3,939 | -€13 | -0.3% |
| Stocks and contracts in progress | 3 | €1,656 | €1,656 | = | 0.0% |
| Stocks | 30/36 | €1,656 | €1,656 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,603 | €1,415 | -€189 | -11.8% |
| Trade receivables | 40 | €1,169 | €1,415 | +€246 | +21.0% |
| Other amounts receivable | 41 | €434 | - | -€434 | |
| Deferred charges and accrued income | 490/1 | €693 | €868 | +€176 | +25.3% |
| Total equity and liabilities | 10/49 | €11,528 | €10,423 | -€1,105 | -9.6% |
| Equity | 10/15 | -€162,932 | -€188,739 | -€25,807 | -15.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181,482 | -€207,289 | -€25,807 | -14.2% |
| Amounts payable | 17/49 | €174,460 | €199,162 | +€24,702 | +14.2% |
| Amounts payable within one year | 42/48 | €174,460 | €199,162 | +€24,702 | +14.2% |
| Financial debts | 43 | €397 | €154 | -€244 | -61.3% |
| Credit institutions | 430/8 | - | €154 | +€154 | |
| Other loans | 439 | €397 | - | -€397 | |
| Trade debts | 44 | €9,811 | €0 | -€9,811 | -100.0% |
| Suppliers | 440/4 | €9,811 | €0 | -€9,811 | -100.0% |
| Taxes, remuneration and social security | 45 | €40 | - | -€40 | |
| Taxes | 450/3 | €40 | - | -€40 | |
| Other amounts payable | 47/48 | €164,211 | €199,009 | +€34,798 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,460 | €1,092 | -€368 | -25.2% |
| Other operating charges | 640/8 | €1,293 | €435 | -€858 | -66.4% |
| Gross operating margin | 9900 | €11,775 | -€24,268 | -€36,042 | |
| Operating profit (loss) | 9901 | €9,021 | -€25,795 | -€34,816 | |
| Financial charges | 65/66B | €299 | €12 | -€287 | -95.9% |
| Recurring financial charges | 65 | €299 | €12 | -€287 | -95.9% |
| Profit (loss) for the period before taxes | 9903 | €8,722 | -€25,807 | -€34,529 | |
| Profit (loss) for the period | 9904 | €8,722 | -€25,807 | -€34,529 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,722 | -€25,807 | -€34,529 |
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 9 October 2026 via checked.be.