ACAD MANUTENTION LEVAGE: what changed
ACAD MANUTENTION LEVAGE
Largest movements
- Tangible fixed assets -€28,238
down €28,238 (-14.7%), from €192,641 to €164,403
- Receivables within one year +€26,166
up €26,166 (+200%), from €13,097 to €39,263
of which Trade receivables: +€30,542
- Deferred charges and accrued income +€5,979
up €5,979 (+324%), from €1,843 to €7,823
- Debts after one year -€24,841
down €24,841 (-24.2%), from €102,575 to €77,733
- Profit (loss) carried forward +€14,414
up €14,414 (+33.2%), from €43,413 to €57,827
- Current portion of long-term debt +€6,260
up €6,260 (+23.8%), from €26,332 to €32,592
- Other debts +€5,244
up €5,244 (+54.6%), from €9,606 to €14,850
- Tax, wage and social debts +€3,614
up €3,614 (+212%), from €1,704 to €5,318
of which Taxes: +€3,444
- Depreciation +€4,293
up €4,293 (+11.8%), from €36,445 to €40,738
- Taxes +€1,994
up €1,994 (+75.7%), from €2,634 to €4,628
- Gross operating margin -€1,855
down €1,855 (-2.7%), from €68,098 to €66,242
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,581 | €211,488 | +€3,907 | +1.9% |
| Fixed assets | 21/28 | €192,641 | €164,403 | -€28,238 | -14.7% |
| Tangible fixed assets | 22/27 | €192,641 | €164,403 | -€28,238 | -14.7% |
| Plant, machinery and equipment | 23 | €38,975 | €30,875 | -€8,100 | -20.8% |
| Furniture and vehicles | 24 | €10,050 | €3,241 | -€6,810 | -67.8% |
| Leasing and similar rights | 25 | €143,616 | €130,287 | -€13,329 | -9.3% |
| Current assets | 29/58 | €14,940 | €47,085 | +€32,145 | +215% |
| Amounts receivable within one year | 40/41 | €13,097 | €39,263 | +€26,166 | +200% |
| Trade receivables | 40 | €6,132 | €36,673 | +€30,542 | +498% |
| Other amounts receivable | 41 | €6,965 | €2,589 | -€4,376 | -62.8% |
| Deferred charges and accrued income | 490/1 | €1,843 | €7,823 | +€5,979 | +324% |
| Total equity and liabilities | 10/49 | €207,581 | €211,488 | +€3,907 | +1.9% |
| Equity | 10/15 | €63,873 | €78,287 | +€14,414 | +22.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,413 | €57,827 | +€14,414 | +33.2% |
| Amounts payable | 17/49 | €143,707 | €133,201 | -€10,507 | -7.3% |
| Amounts payable after more than one year | 17 | €102,575 | €77,733 | -€24,841 | -24.2% |
| Financial debts | 170/4 | €102,575 | €77,733 | -€24,841 | -24.2% |
| Amounts payable within one year | 42/48 | €41,133 | €54,247 | +€13,115 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | €26,332 | €32,592 | +€6,260 | +23.8% |
| Financial debts | 43 | €568 | €1,471 | +€903 | +159% |
| Credit institutions | 430/8 | €568 | €1,471 | +€903 | +159% |
| Trade debts | 44 | €2,923 | €16 | -€2,907 | -99.4% |
| Suppliers | 440/4 | €2,923 | €16 | -€2,907 | -99.4% |
| Taxes, remuneration and social security | 45 | €1,704 | €5,318 | +€3,614 | +212% |
| Taxes | 450/3 | €1,704 | €5,148 | +€3,444 | +202% |
| Remuneration and social security | 454/9 | - | €170 | +€170 | |
| Other amounts payable | 47/48 | €9,606 | €14,850 | +€5,244 | +54.6% |
| Accrued charges and deferred income | 492/3 | - | €1,220 | +€1,220 | |
| Non-recurring operating income | 76A | €1,500 | €9,256 | +€7,756 | +517% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,445 | €40,738 | +€4,293 | +11.8% |
| Other operating charges | 640/8 | €807 | €754 | -€53 | -6.5% |
| Gross operating margin | 9900 | €68,098 | €66,242 | -€1,855 | -2.7% |
| Operating profit (loss) | 9901 | €30,846 | €24,750 | -€6,096 | -19.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €5,510 | €5,709 | +€199 | +3.6% |
| Recurring financial charges | 65 | €5,510 | €5,709 | +€199 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €25,336 | €19,042 | -€6,294 | -24.8% |
| Income taxes | 67/77 | €2,634 | €4,628 | +€1,994 | +75.7% |
| Profit (loss) for the period | 9904 | €22,701 | €14,414 | -€8,288 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,701 | €14,414 | -€8,288 | -36.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.