A.C.M. PRODESIGN: 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. PRODESIGN
Largest movements
- Receivables within one year +€201,360
up €201,360 (+105%), from €192,188 to €393,548
of which Trade receivables: +€172,011
- Cash +€22,041
up €22,041 (+12,465%), from €177 to €22,218
mainly Trade debts (+€173,493) and Other debts (+€134,815)
- Tangible fixed assets -€16,301
down €16,301 (-2.8%), from €582,966 to €566,665
of which Land and buildings: -€12,246
- Trade debts +€173,493
up €173,493 (+456%), from €38,017 to €211,510
- Other debts +€134,815
up €134,815 (+122%), from €110,267 to €245,082
- Debts after one year -€85,299
down €85,299 (-49.0%), from €173,922 to €88,623
- Short-term financial debts -€24,140
no longer reported in 2025 (was €24,140)
- Profit (loss) carried forward +€12,190
up €12,190 (+5.9%), from €204,893 to €217,084
- Depreciation -€9,540
down €9,540 (-15.1%), from €63,258 to €53,718
- Gross operating margin -€6,002
down €6,002 (-5.5%), from €108,496 to €102,494
- Taxes -€3,279
down €3,279 (-31.3%), from €10,490 to €7,211
- Financial income +€3,252
up €3,252 (+176%), from €1,850 to €5,102
- Other operating charges +€1,877
up €1,877 (+9.1%), from €20,669 to €22,546
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 | €778,277 | €983,418 | +€205,141 | +26.4% |
| Formation expenses | 20 | €2,946 | €987 | -€1,958 | -66.5% |
| Fixed assets | 21/28 | €582,966 | €566,665 | -€16,301 | -2.8% |
| Tangible fixed assets | 22/27 | €582,966 | €566,665 | -€16,301 | -2.8% |
| Land and buildings | 22 | €573,157 | €560,911 | -€12,246 | -2.1% |
| Furniture and vehicles | 24 | €9,809 | €5,755 | -€4,055 | -41.3% |
| Current assets | 29/58 | €192,365 | €415,766 | +€223,401 | +116% |
| Amounts receivable within one year | 40/41 | €192,188 | €393,548 | +€201,360 | +105% |
| Trade receivables | 40 | €103,707 | €275,718 | +€172,011 | +166% |
| Other amounts receivable | 41 | €88,481 | €117,830 | +€29,349 | +33.2% |
| Cash at bank and in hand | 54/58 | €177 | €22,218 | +€22,041 | +12,465% |
| Total equity and liabilities | 10/49 | €778,277 | €983,418 | +€205,141 | +26.4% |
| Equity | 10/15 | €332,187 | €339,364 | +€7,178 | +2.2% |
| Contributions | 10/11 | €10,112 | €10,112 | = | 0.0% |
| Reserves | 13 | €51,044 | €51,044 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,011 | €1,011 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,011 | €1,011 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,033 | €50,033 | = | 0.0% |
| Profit (loss) carried forward | 14 | €204,893 | €217,084 | +€12,190 | +5.9% |
| Investment grants | 15 | €66,137 | €61,124 | -€5,013 | -7.6% |
| Provisions and deferred taxes | 16 | €12,872 | €12,872 | = | 0.0% |
| Deferred taxes | 168 | €12,872 | €12,872 | = | 0.0% |
| Amounts payable | 17/49 | €433,218 | €631,182 | +€197,964 | +45.7% |
| Amounts payable after more than one year | 17 | €173,922 | €88,623 | -€85,299 | -49.0% |
| Financial debts | 170/4 | €173,922 | €88,623 | -€85,299 | -49.0% |
| Amounts payable within one year | 42/48 | €259,296 | €542,559 | +€283,263 | +109% |
| Current portion of amounts payable after more than one year | 42 | €86,871 | €81,967 | -€4,905 | -5.6% |
| Financial debts | 43 | €24,140 | - | -€24,140 | |
| Credit institutions | 430/8 | €24,140 | - | -€24,140 | |
| Trade debts | 44 | €38,017 | €211,510 | +€173,493 | +456% |
| Suppliers | 440/4 | €38,017 | €211,510 | +€173,493 | +456% |
| Taxes, remuneration and social security | 45 | - | €4,000 | +€4,000 | |
| Taxes | 450/3 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €110,267 | €245,082 | +€134,815 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,258 | €53,718 | -€9,540 | -15.1% |
| Other operating charges | 640/8 | €20,669 | €22,546 | +€1,877 | +9.1% |
| Gross operating margin | 9900 | €108,496 | €102,494 | -€6,002 | -5.5% |
| Operating profit (loss) | 9901 | €24,569 | €26,230 | +€1,661 | +6.8% |
| Financial income | 75/76B | €1,850 | €5,102 | +€3,252 | +176% |
| Recurring financial income | 75 | €1,850 | €5,102 | +€3,252 | +176% |
| Financial charges | 65/66B | €12,891 | €11,930 | -€961 | -7.5% |
| Recurring financial charges | 65 | €12,891 | €11,930 | -€961 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €13,528 | €19,402 | +€5,874 | +43.4% |
| Income taxes | 67/77 | €10,490 | €7,211 | -€3,279 | -31.3% |
| Profit (loss) for the period | 9904 | €3,038 | €12,190 | +€9,152 | +301% |
| Profit (loss) for the period to be appropriated | 9905 | €3,038 | €12,190 | +€9,152 | +301% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.