ACAMM: what changed
Two fiscal 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.
ACAMM
Largest movements
- Receivables within one year -€7,936
down €7,936 (-35.0%), from €22,651 to €14,716
of which Trade receivables: -€6,000
- Cash +€3,426
up €3,426 (+175.0%), from €1,958 to €5,384
mainly Receivables within one year (+€7,936)
- Profit (loss) carried forward -€3,676
down €3,676 (-23.4%), from €15,715 to €12,039
- Trade debts -€450
no longer reported in 2025 (was €450)
- Other debts -€384
no longer reported in 2025 (was €384)
- Gross operating margin -€5,313
down €5,313, from €2,085 to -€3,228
- Financial income -€1,152
no longer reported in 2025 (was €1,152)
- Other operating charges -€345
down €345 (-46.3%), from €744 to €400
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
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 | €24,609 | €20,099 | -€4,510 | -18.3% |
| Current assets | 29/58 | €24,609 | €20,099 | -€4,510 | -18.3% |
| Amounts receivable within one year | 40/41 | €22,651 | €14,716 | -€7,936 | -35.0% |
| Trade receivables | 40 | €6,000 | - | -€6,000 | |
| Other amounts receivable | 41 | €16,651 | €14,716 | -€1,936 | -11.6% |
| Cash at bank and in hand | 54/58 | €1,958 | €5,384 | +€3,426 | +175.0% |
| Total equity and liabilities | 10/49 | €24,609 | €20,099 | -€4,510 | -18.3% |
| Equity | 10/15 | €23,775 | €20,099 | -€3,676 | -15.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,715 | €12,039 | -€3,676 | -23.4% |
| Amounts payable | 17/49 | €834 | - | -€834 | |
| Amounts payable within one year | 42/48 | €834 | - | -€834 | |
| Trade debts | 44 | €450 | - | -€450 | |
| Suppliers | 440/4 | €450 | - | -€450 | |
| Other amounts payable | 47/48 | €384 | - | -€384 | |
| Other operating charges | 640/8 | €744 | €400 | -€345 | -46.3% |
| Gross operating margin | 9900 | €2,085 | -€3,228 | -€5,313 | |
| Operating profit (loss) | 9901 | €1,341 | -€3,628 | -€4,968 | |
| Financial income | 75/76B | €1,152 | - | -€1,152 | |
| Recurring financial income | 75 | €1,152 | - | -€1,152 | |
| Financial charges | 65/66B | €53 | €48 | -€5 | -9.7% |
| Recurring financial charges | 65 | €53 | €48 | -€5 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €2,439 | -€3,676 | -€6,115 | |
| Profit (loss) for the period | 9904 | €2,439 | -€3,676 | -€6,115 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,439 | -€3,676 | -€6,115 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.