ACEMA: 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.
ACEMA
Largest movements
- Current assets -€18,228
down €18,228 (-20.2%), from €90,342 to €72,114
of which Receivables within one year: -€33,890
- Profit (loss) carried forward -€12,081
down €12,081 (-29.0%), from -€41,698 to -€53,778
- Debts after one year -€3,959
no longer reported in 2015 (was €3,959)
- Debts within one year -€2,188
down €2,188 (-2.0%), from €107,621 to €105,433
- Gross operating margin -€35,901
down €35,901 (-97.1%), from €36,972 to €1,072
- Depreciation -€12,963
no longer reported in 2015 (was €12,963)
From the 2014 result to the 2015 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2014 | 2015 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,342 | €72,114 | -€18,228 | -20.2% |
| Current assets | 29/58 | €90,342 | €72,114 | -€18,228 | -20.2% |
| Amounts receivable within one year | 40/41 | €60,622 | €26,732 | -€33,890 | -55.9% |
| Cash at bank and in hand | 54/58 | €7,559 | €23,221 | +€15,662 | +207.2% |
| Total equity and liabilities | 10/49 | €90,342 | €72,114 | -€18,228 | -20.2% |
| Equity | 10/15 | -€21,239 | -€33,319 | -€12,081 | -56.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,698 | -€53,778 | -€12,081 | -29.0% |
| Amounts payable | 17/49 | €111,581 | €105,433 | -€6,147 | -5.5% |
| Amounts payable after more than one year | 17 | €3,959 | - | -€3,959 | |
| Amounts payable within one year | 42/48 | €107,621 | €105,433 | -€2,188 | -2.0% |
| Trade debts | 44 | €98,744 | €99,760 | +€1,016 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,963 | - | -€12,963 | |
| Gross operating margin | 9900 | €36,972 | €1,072 | -€35,901 | -97.1% |
| Operating profit (loss) | 9901 | -€2,470 | -€13,977 | -€11,507 | -465.9% |
| Recurring financial income | 75 | €3 | €2,571 | +€2,568 | +83905.9% |
| Recurring financial charges | 65 | €876 | €673 | -€203 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,343 | -€12,080 | -€8,736 | -261.3% |
| Income taxes | 67/77 | €1 | €1 | +€0 | +3.9% |
| Profit (loss) for the period | 9904 | -€3,344 | -€12,081 | -€8,737 | -261.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,344 | -€12,081 | -€8,737 | -261.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2014 and 30 June 2015. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.