ACBM INFI: 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.
ACBM INFI
Largest movements
- Cash +€4,717
up €4,717 (+459.8%), from €1,026 to €5,743
mainly Receivables within one year (+€4,640) and Net result for the year (+€203)
- Receivables within one year -€4,640
down €4,640 (-6.4%), from €72,243 to €67,603
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€1,215
down €1,215 (-82.9%), from €1,465 to €251
- Financial charges -€149
down €149 (-75.6%), from €197 to €48
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 | €73,269 | €73,347 | +€78 | +0.1% |
| Current assets | 29/58 | €73,269 | €73,347 | +€78 | +0.1% |
| Amounts receivable within one year | 40/41 | €72,243 | €67,603 | -€4,640 | -6.4% |
| Other amounts receivable | 41 | €72,243 | €67,603 | -€4,640 | -6.4% |
| Cash at bank and in hand | 54/58 | €1,026 | €5,743 | +€4,717 | +459.8% |
| Total equity and liabilities | 10/49 | €73,269 | €73,347 | +€78 | +0.1% |
| Equity | 10/15 | €66,892 | €67,094 | +€203 | +0.3% |
| Reserves | 13 | €65,623 | €65,623 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €59,623 | €59,623 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,269 | €1,471 | +€203 | +16.0% |
| Amounts payable | 17/49 | €6,378 | €6,253 | -€125 | -2.0% |
| Amounts payable within one year | 42/48 | €6,378 | €6,253 | -€125 | -2.0% |
| Taxes, remuneration and social security | 45 | €6,378 | €6,253 | -€125 | -2.0% |
| Taxes | 450/3 | €3,678 | €3,553 | -€125 | -3.4% |
| Remuneration and social security | 454/9 | €2,700 | €2,700 | = | 0.0% |
| Gross operating margin | 9900 | €1,465 | €251 | -€1,215 | -82.9% |
| Operating profit (loss) | 9901 | €1,465 | €251 | -€1,215 | -82.9% |
| Financial charges | 65/66B | €197 | €48 | -€149 | -75.6% |
| Recurring financial charges | 65 | €197 | €48 | -€149 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | €1,269 | €203 | -€1,066 | -84.0% |
| Profit (loss) for the period | 9904 | €1,269 | €203 | -€1,066 | -84.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,269 | €203 | -€1,066 | -84.0% |
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 8 October 2026 via checked.be.