A.C.M. 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.M. GROUP
Largest movements
- Receivables within one year -€33,281
down €33,281 (-13.6%), from €243,867 to €210,586
of which Trade receivables: -€26,391
- Other debts -€20,129
down €20,129 (-46.7%), from €43,125 to €22,997
- Tax, wage and social debts -€15,653
down €15,653 (-11.5%), from €135,791 to €120,138
of which Taxes: -€13,487
- Taxes -€13,805
down €13,805 (-82.5%), from €16,731 to €2,927
- Gross operating margin -€9,884
down €9,884 (-10.9%), from €91,055 to €81,171
- Staff costs +€5,722
up €5,722 (+9.3%), from €61,493 to €67,215
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 | €1,547,881 | €1,505,827 | -€42,054 | -2.7% |
| Fixed assets | 21/28 | €1,297,566 | €1,290,441 | -€7,125 | -0.5% |
| Tangible fixed assets | 22/27 | €13,079 | €5,954 | -€7,125 | -54.5% |
| Furniture and vehicles | 24 | €13,079 | €5,954 | -€7,125 | -54.5% |
| Financial fixed assets | 28 | €1,284,488 | €1,284,488 | = | 0.0% |
| Current assets | 29/58 | €250,314 | €215,386 | -€34,929 | -14.0% |
| Amounts receivable within one year | 40/41 | €243,867 | €210,586 | -€33,281 | -13.6% |
| Trade receivables | 40 | €162,192 | €135,801 | -€26,391 | -16.3% |
| Other amounts receivable | 41 | €81,675 | €74,786 | -€6,889 | -8.4% |
| Cash at bank and in hand | 54/58 | €4,520 | €4,799 | +€279 | +6.2% |
| Deferred charges and accrued income | 490/1 | €1,927 | - | -€1,927 | |
| Total equity and liabilities | 10/49 | €1,547,881 | €1,505,827 | -€42,054 | -2.7% |
| Equity | 10/15 | €1,339,916 | €1,341,498 | +€1,581 | +0.1% |
| Contributions | 10/11 | €1,260,000 | €1,260,000 | = | 0.0% |
| Capital | 10 | €1,260,000 | €1,260,000 | = | 0.0% |
| Issued capital | 100 | €1,260,000 | €1,260,000 | = | 0.0% |
| Reserves | 13 | €30,770 | €30,770 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,920 | €26,920 | = | 0.0% |
| Legal reserve | 130 | €26,920 | €26,920 | = | 0.0% |
| Distributable reserves | 133 | €3,850 | €3,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,147 | €50,728 | +€1,581 | +3.2% |
| Amounts payable | 17/49 | €207,965 | €164,329 | -€43,635 | -21.0% |
| Amounts payable within one year | 42/48 | €207,965 | €164,329 | -€43,635 | -21.0% |
| Trade debts | 44 | €29,049 | €21,195 | -€7,854 | -27.0% |
| Suppliers | 440/4 | €29,049 | €21,195 | -€7,854 | -27.0% |
| Taxes, remuneration and social security | 45 | €135,791 | €120,138 | -€15,653 | -11.5% |
| Taxes | 450/3 | €124,145 | €110,658 | -€13,487 | -10.9% |
| Remuneration and social security | 454/9 | €11,645 | €9,480 | -€2,166 | -18.6% |
| Other amounts payable | 47/48 | €43,125 | €22,997 | -€20,129 | -46.7% |
| Remuneration, social security and pensions | 62 | €61,493 | €67,215 | +€5,722 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,125 | €7,125 | = | 0.0% |
| Other operating charges | 640/8 | €1,193 | €1,778 | +€586 | +49.1% |
| Gross operating margin | 9900 | €91,055 | €81,171 | -€9,884 | -10.9% |
| Operating profit (loss) | 9901 | €21,244 | €5,053 | -€16,191 | -76.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €613 | €546 | -€67 | -11.0% |
| Recurring financial charges | 65 | €613 | €546 | -€67 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €20,631 | €4,508 | -€16,123 | -78.1% |
| Income taxes | 67/77 | €16,731 | €2,927 | -€13,805 | -82.5% |
| Profit (loss) for the period | 9904 | €3,900 | €1,581 | -€2,318 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,900 | €1,581 | -€2,318 | -59.4% |
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 18 October 2026 via checked.be.