Acatimex: 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.
Acatimex
Largest movements
- Receivables within one year +€262,394
up €262,394 (+438%), from €59,869 to €322,262
of which Trade receivables: +€260,084
- Stocks and contracts -€163,700
down €163,700 (-34.2%), from €479,280 to €315,580
- Cash -€58,440
down €58,440 (-93.2%), from €62,718 to €4,277
mainly Receivables within one year (-€262,394) and Debts after one year (-€39,159)
- Tangible fixed assets +€12,040
up €12,040 (+6.8%), from €175,932 to €187,972
of which Plant, machinery and equipment: +€8,518
- Profit (loss) carried forward +€55,553
new in 2024: €55,553
- Debts after one year -€39,159
down €39,159 (-18.6%), from €210,475 to €171,317
- Trade debts +€23,102
up €23,102 (+21.2%), from €108,987 to €132,088
- Tax, wage and social debts +€16,971
up €16,971 (+184%), from €9,219 to €26,190
of which Taxes: +€18,471
- Gross operating margin +€79,391
up €79,391 (+580%), from €13,689 to €93,080
- Other operating charges -€9,644
down €9,644 (-75.2%), from €12,829 to €3,185
- Taxes +€7,265
up €7,265 (+1,707%), from €426 to €7,690
- Depreciation +€1,715
up €1,715 (+39.0%), from €4,398 to €6,112
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €782,119 | €834,412 | +€52,293 | +6.7% |
| Fixed assets | 21/28 | €180,252 | €192,292 | +€12,040 | +6.7% |
| Tangible fixed assets | 22/27 | €175,932 | €187,972 | +€12,040 | +6.8% |
| Land and buildings | 22 | €167,400 | €163,080 | -€4,320 | -2.6% |
| Plant, machinery and equipment | 23 | - | €8,518 | +€8,518 | |
| Other tangible fixed assets | 26 | €8,532 | €16,375 | +€7,842 | +91.9% |
| Financial fixed assets | 28 | €4,320 | €4,320 | = | 0.0% |
| Current assets | 29/58 | €601,867 | €642,120 | +€40,253 | +6.7% |
| Stocks and contracts in progress | 3 | €479,280 | €315,580 | -€163,700 | -34.2% |
| Stocks | 30/36 | €479,280 | €315,580 | -€163,700 | -34.2% |
| Amounts receivable within one year | 40/41 | €59,869 | €322,262 | +€262,394 | +438% |
| Trade receivables | 40 | €40,721 | €300,805 | +€260,084 | +639% |
| Other amounts receivable | 41 | €19,148 | €21,458 | +€2,310 | +12.1% |
| Cash at bank and in hand | 54/58 | €62,718 | €4,277 | -€58,440 | -93.2% |
| Total equity and liabilities | 10/49 | €782,119 | €834,412 | +€52,293 | +6.7% |
| Equity | 10/15 | €128,853 | €184,406 | +€55,553 | +43.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €110,261 | €110,261 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,304 | €2,304 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,304 | €2,304 | = | 0.0% |
| Distributable reserves | 133 | €107,957 | €107,957 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €55,553 | +€55,553 | |
| Amounts payable | 17/49 | €653,266 | €650,006 | -€3,259 | -0.5% |
| Amounts payable after more than one year | 17 | €210,475 | €171,317 | -€39,159 | -18.6% |
| Financial debts | 170/4 | €210,475 | €171,317 | -€39,159 | -18.6% |
| Amounts payable within one year | 42/48 | €442,790 | €478,550 | +€35,760 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €38,314 | €39,159 | +€845 | +2.2% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €108,987 | €132,088 | +€23,102 | +21.2% |
| Suppliers | 440/4 | €108,987 | €132,088 | +€23,102 | +21.2% |
| Taxes, remuneration and social security | 45 | €9,219 | €26,190 | +€16,971 | +184% |
| Taxes | 450/3 | €7,719 | €26,190 | +€18,471 | +239% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €161,271 | €156,114 | -€5,157 | -3.2% |
| Accrued charges and deferred income | 492/3 | - | €139 | +€139 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,398 | €6,112 | +€1,715 | +39.0% |
| Other operating charges | 640/8 | €12,829 | €3,185 | -€9,644 | -75.2% |
| Non-recurring operating charges | 66A | €737 | €4,162 | +€3,425 | +465% |
| Gross operating margin | 9900 | €13,689 | €93,080 | +€79,391 | +580% |
| Operating profit (loss) | 9901 | -€4,274 | €79,620 | +€83,895 | |
| Financial income | 75/76B | €126 | €376 | +€250 | +199% |
| Recurring financial income | 75 | €126 | €376 | +€250 | +199% |
| Financial charges | 65/66B | €16,686 | €16,753 | +€67 | +0.4% |
| Recurring financial charges | 65 | €16,686 | €16,753 | +€67 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,835 | €63,243 | +€84,077 | |
| Income taxes | 67/77 | €426 | €7,690 | +€7,265 | +1,707% |
| Profit (loss) for the period | 9904 | -€21,260 | €55,553 | +€76,813 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,260 | €55,553 | +€76,813 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.