ACAR & DOMA: 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.
ACAR & DOMA
Largest movements
- Tangible fixed assets -€8,099
down €8,099 (-32.5%), from €24,892 to €16,794
of which Furniture and vehicles: -€7,853
- Cash +€3,577
up €3,577 (+5452.1%), from €66 to €3,643
mainly Trade debts (+€68,895) and Depreciation (+€7,287)
- Trade debts +€68,895
up €68,895 (+403.6%), from €17,070 to €85,965
- Profit (loss) carried forward -€42,649
down €42,649 (-959.7%), from -€4,444 to -€47,093
- Accrued charges and deferred income -€10,802
down €10,802 (-51.0%), from €21,174 to €10,372
- Tax, wage and social debts -€8,024
down €8,024 (-29.5%), from €27,235 to €19,212
of which Taxes: -€7,036
- Short-term financial debts -€5,911
down €5,911 (-42.4%), from €13,931 to €8,019
- Gross operating margin -€38,012
down €38,012 (-32.6%), from €116,526 to €78,515
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 | €154,866 | €152,887 | -€1,979 | -1.3% |
| Fixed assets | 21/28 | €31,638 | €23,539 | -€8,099 | -25.6% |
| Tangible fixed assets | 22/27 | €24,892 | €16,794 | -€8,099 | -32.5% |
| Land and buildings | 22 | €2,172 | €1,926 | -€246 | -11.3% |
| Furniture and vehicles | 24 | €22,720 | €14,867 | -€7,853 | -34.6% |
| Financial fixed assets | 28 | €6,745 | €6,745 | = | 0.0% |
| Current assets | 29/58 | €123,229 | €129,348 | +€6,120 | +5.0% |
| Stocks and contracts in progress | 3 | €49,428 | €50,170 | +€743 | +1.5% |
| Stocks | 30/36 | €49,428 | €50,170 | +€743 | +1.5% |
| Amounts receivable within one year | 40/41 | €73,394 | €74,772 | +€1,378 | +1.9% |
| Trade receivables | 40 | €30,097 | €15,521 | -€14,575 | -48.4% |
| Other amounts receivable | 41 | €43,298 | €59,251 | +€15,953 | +36.8% |
| Cash at bank and in hand | 54/58 | €66 | €3,643 | +€3,577 | +5452.1% |
| Deferred charges and accrued income | 490/1 | €341 | €763 | +€422 | +123.7% |
| Total equity and liabilities | 10/49 | €154,866 | €152,887 | -€1,979 | -1.3% |
| Equity | 10/15 | €71,968 | €29,319 | -€42,649 | -59.3% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €2,044 | €2,044 | = | 0.0% |
| Distributable reserves | 133 | €2,044 | €2,044 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,444 | -€47,093 | -€42,649 | -959.7% |
| Amounts payable | 17/49 | €82,898 | €123,568 | +€40,670 | +49.1% |
| Amounts payable within one year | 42/48 | €61,724 | €113,196 | +€51,472 | +83.4% |
| Current portion of amounts payable after more than one year | 42 | €2,888 | - | -€2,888 | |
| Financial debts | 43 | €13,931 | €8,019 | -€5,911 | -42.4% |
| Credit institutions | 430/8 | €13,931 | €8,019 | -€5,911 | -42.4% |
| Trade debts | 44 | €17,070 | €85,965 | +€68,895 | +403.6% |
| Suppliers | 440/4 | €17,070 | €85,965 | +€68,895 | +403.6% |
| Taxes, remuneration and social security | 45 | €27,235 | €19,212 | -€8,024 | -29.5% |
| Taxes | 450/3 | €8,857 | €1,821 | -€7,036 | -79.4% |
| Remuneration and social security | 454/9 | €18,378 | €17,391 | -€987 | -5.4% |
| Other amounts payable | 47/48 | €600 | - | -€600 | |
| Accrued charges and deferred income | 492/3 | €21,174 | €10,372 | -€10,802 | -51.0% |
| Remuneration, social security and pensions | 62 | €110,549 | €109,575 | -€974 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,558 | €7,287 | -€270 | -3.6% |
| Other operating charges | 640/8 | €1,508 | €1,251 | -€257 | -17.1% |
| Gross operating margin | 9900 | €116,526 | €78,515 | -€38,012 | -32.6% |
| Operating profit (loss) | 9901 | -€3,089 | -€39,599 | -€36,509 | -1181.9% |
| Financial income | 75/76B | €164 | €9 | -€155 | -94.8% |
| Recurring financial income | 75 | €164 | €9 | -€155 | -94.8% |
| Financial charges | 65/66B | €1,936 | €2,871 | +€935 | +48.3% |
| Recurring financial charges | 65 | €1,936 | €2,871 | +€935 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,861 | -€42,461 | -€37,600 | -773.5% |
| Income taxes | 67/77 | €185 | €188 | +€3 | +1.8% |
| Profit (loss) for the period | 9904 | -€5,046 | -€42,649 | -€37,603 | -745.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,046 | -€42,649 | -€37,603 | -745.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.