A.C.M.C.K.C.: 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.M.C.K.C.
Largest movements
- Stocks and contracts +€113,554
up €113,554 (+36.4%), from €312,053 to €425,607
- Other debts +€110,015
up €110,015 (+25.2%), from €436,291 to €546,306
- Gross operating margin -€20,015
down €20,015 (-100%), from €20,015 to €0
- Depreciation -€17,774
down €17,774 (-100%), from €17,774 to €0
- Taxes -€364
down €364 (-100%), from €364 to €0
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 | €442,938 | €551,905 | +€108,967 | +24.6% |
| Fixed assets | 21/28 | €126,000 | €126,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €126,000 | €126,000 | = | 0.0% |
| Land and buildings | 22 | €126,000 | €126,000 | = | 0.0% |
| Current assets | 29/58 | €316,938 | €425,905 | +€108,967 | +34.4% |
| Stocks and contracts in progress | 3 | €312,053 | €425,607 | +€113,554 | +36.4% |
| Stocks | 30/36 | €312,053 | €425,607 | +€113,554 | +36.4% |
| Amounts receivable within one year | 40/41 | €2,700 | €0 | -€2,700 | -100% |
| Trade receivables | 40 | €2,700 | €0 | -€2,700 | -100% |
| Cash at bank and in hand | 54/58 | €2,185 | €298 | -€1,887 | -86.4% |
| Total equity and liabilities | 10/49 | €442,938 | €551,905 | +€108,967 | +24.6% |
| Equity | 10/15 | €6,283 | €5,599 | -€684 | -10.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,283 | €599 | -€684 | -53.3% |
| Distributable reserves | 133 | €1,283 | €599 | -€684 | -53.3% |
| Amounts payable | 17/49 | €436,655 | €546,306 | +€109,651 | +25.1% |
| Amounts payable within one year | 42/48 | €436,655 | €546,306 | +€109,651 | +25.1% |
| Taxes, remuneration and social security | 45 | €364 | €0 | -€364 | -100% |
| Taxes | 450/3 | €364 | €0 | -€364 | -100% |
| Other amounts payable | 47/48 | €436,291 | €546,306 | +€110,015 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,774 | €0 | -€17,774 | -100% |
| Other operating charges | 640/8 | €537 | €609 | +€71 | +13.3% |
| Gross operating margin | 9900 | €20,015 | €0 | -€20,015 | -100% |
| Operating profit (loss) | 9901 | €1,704 | -€609 | -€2,313 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €57 | €75 | +€18 | +31.6% |
| Recurring financial charges | 65 | €57 | €75 | +€18 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €1,647 | -€684 | -€2,331 | |
| Income taxes | 67/77 | €364 | €0 | -€364 | -100% |
| Profit (loss) for the period | 9904 | €1,283 | -€684 | -€1,967 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,283 | -€684 | -€1,967 |
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 23 October 2026 via checked.be.