ACAMNESS: 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.
ACAMNESS
Largest movements
- Financial fixed assets +€48,333
up €48,333 (+63.8%), from €75,718 to €124,051
- Receivables within one year -€23,500
down €23,500 (-70.0%), from €33,551 to €10,051
of which Other amounts receivable: -€25,000
- Tangible fixed assets -€6,869
down €6,869 (-64.8%), from €10,607 to €3,738
- Cash -€5,777
down €5,777 (-10.8%), from €53,628 to €47,851
mainly Investment in fixed assets (net) (-€49,412) and Contributions, distributions and other (-€11,258)
- Reserves +€23,399
up €23,399 (+15.2%), from €154,246 to €177,646
- Current portion of long-term debt -€5,637
down €5,637 (-91.6%), from €6,151 to €514
- Tax, wage and social debts -€2,703
down €2,703 (-30.5%), from €8,862 to €6,159
of which Remuneration and social security: -€2,400
- Other debts -€2,655
down €2,655 (-100%), from €2,655 to €0
- Financial income -€25,000
down €25,000 (-100%), from €25,000 to €0
- Gross operating margin +€3,639
up €3,639 (+6.8%), from €53,152 to €56,791
- Taxes +€3,008
up €3,008 (+30.5%), from €9,862 to €12,870
- Depreciation +€620
up €620 (+8.5%), from €7,328 to €7,948
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 | €173,579 | €185,771 | +€12,192 | +7.0% |
| Fixed assets | 21/28 | €86,325 | €127,789 | +€41,464 | +48.0% |
| Tangible fixed assets | 22/27 | €10,607 | €3,738 | -€6,869 | -64.8% |
| Furniture and vehicles | 24 | €10,607 | €3,738 | -€6,869 | -64.8% |
| Financial fixed assets | 28 | €75,718 | €124,051 | +€48,333 | +63.8% |
| Current assets | 29/58 | €87,255 | €57,982 | -€29,272 | -33.5% |
| Amounts receivable within one year | 40/41 | €33,551 | €10,051 | -€23,500 | -70.0% |
| Trade receivables | 40 | €8,500 | €10,000 | +€1,500 | +17.6% |
| Other amounts receivable | 41 | €25,051 | €51 | -€25,000 | -99.8% |
| Cash at bank and in hand | 54/58 | €53,628 | €47,851 | -€5,777 | -10.8% |
| Deferred charges and accrued income | 490/1 | €75 | €80 | +€5 | +6.9% |
| Total equity and liabilities | 10/49 | €173,579 | €185,771 | +€12,192 | +7.0% |
| Equity | 10/15 | €155,246 | €178,646 | +€23,399 | +15.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €154,246 | €177,646 | +€23,399 | +15.2% |
| Distributable reserves | 133 | €154,246 | €177,646 | +€23,399 | +15.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,333 | €7,126 | -€11,207 | -61.1% |
| Amounts payable after more than one year | 17 | €514 | €0 | -€514 | -100% |
| Financial debts | 170/4 | €514 | €0 | -€514 | -100% |
| Amounts payable within one year | 42/48 | €17,819 | €7,126 | -€10,693 | -60.0% |
| Current portion of amounts payable after more than one year | 42 | €6,151 | €514 | -€5,637 | -91.6% |
| Trade debts | 44 | €150 | €452 | +€302 | +201% |
| Suppliers | 440/4 | €150 | €452 | +€302 | +201% |
| Taxes, remuneration and social security | 45 | €8,862 | €6,159 | -€2,703 | -30.5% |
| Taxes | 450/3 | €6,462 | €6,159 | -€303 | -4.7% |
| Remuneration and social security | 454/9 | €2,400 | €0 | -€2,400 | -100% |
| Other amounts payable | 47/48 | €2,655 | €0 | -€2,655 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,328 | €7,948 | +€620 | +8.5% |
| Other operating charges | 640/8 | €880 | €1,193 | +€313 | +35.6% |
| Gross operating margin | 9900 | €53,152 | €56,791 | +€3,639 | +6.8% |
| Operating profit (loss) | 9901 | €44,944 | €47,649 | +€2,706 | +6.0% |
| Financial income | 75/76B | €25,000 | €0 | -€25,000 | -100% |
| Recurring financial income | 75 | €25,000 | €0 | -€25,000 | -100% |
| Financial charges | 65/66B | €154 | €122 | -€32 | -20.8% |
| Recurring financial charges | 65 | €154 | €122 | -€32 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €69,790 | €47,528 | -€22,262 | -31.9% |
| Income taxes | 67/77 | €9,862 | €12,870 | +€3,008 | +30.5% |
| Profit (loss) for the period | 9904 | €59,928 | €34,657 | -€25,270 | -42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,928 | €34,657 | -€25,270 | -42.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.