ACéVi Industrie: 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.
ACéVi Industrie
Largest movements
- Cash -€56,360
down €56,360 (-95.8%), from €58,810 to €2,450
mainly Receivables within one year (-€47,719) and Net result for the year (-€18,397)
- Receivables within one year +€47,719
up €47,719 (+178%), from €26,762 to €74,481
of which Trade receivables: +€40,917
- Stocks and contracts +€4,549
up €4,549 (+242%), from €1,877 to €6,426
- Tangible fixed assets -€1,322
down €1,322 (-50.0%), from €2,642 to €1,320
- Profit (loss) carried forward -€18,397
down €18,397, from €363 to -€18,034
- Trade debts +€18,363
up €18,363 (+265%), from €6,936 to €25,299
- Tax, wage and social debts -€5,744
down €5,744 (-94.8%), from €6,058 to €314
- Gross operating margin -€41,165
down €41,165, from €22,093 to -€19,072
- Write-downs -€17,541
down €17,541, from €12,992 to -€4,549
- Taxes -€1,085
down €1,085 (-75.3%), from €1,440 to €355
- Financial charges +€1,038
up €1,038 (+420%), from €247 to €1,285
of which Financial charges: +€1,038
- Other operating charges +€692
up €692 (+86.5%), from €800 to €1,491
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 | €90,617 | €84,839 | -€5,779 | -6.4% |
| Fixed assets | 21/28 | €2,642 | €1,320 | -€1,322 | -50.0% |
| Tangible fixed assets | 22/27 | €2,642 | €1,320 | -€1,322 | -50.0% |
| Furniture and vehicles | 24 | €2,642 | €1,320 | -€1,322 | -50.0% |
| Current assets | 29/58 | €87,976 | €83,519 | -€4,457 | -5.1% |
| Stocks and contracts in progress | 3 | €1,877 | €6,426 | +€4,549 | +242% |
| Stocks | 30/36 | €1,877 | €6,426 | +€4,549 | +242% |
| Amounts receivable within one year | 40/41 | €26,762 | €74,481 | +€47,719 | +178% |
| Trade receivables | 40 | €18,240 | €59,157 | +€40,917 | +224% |
| Other amounts receivable | 41 | €8,522 | €15,324 | +€6,802 | +79.8% |
| Cash at bank and in hand | 54/58 | €58,810 | €2,450 | -€56,360 | -95.8% |
| Deferred charges and accrued income | 490/1 | €527 | €162 | -€365 | -69.2% |
| Total equity and liabilities | 10/49 | €90,617 | €84,839 | -€5,779 | -6.4% |
| Equity | 10/15 | €77,623 | €59,226 | -€18,397 | -23.7% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €64,660 | €64,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €64,660 | €64,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | €363 | -€18,034 | -€18,397 | |
| Amounts payable | 17/49 | €12,994 | €25,613 | +€12,619 | +97.1% |
| Amounts payable within one year | 42/48 | €12,994 | €25,613 | +€12,619 | +97.1% |
| Trade debts | 44 | €6,936 | €25,299 | +€18,363 | +265% |
| Suppliers | 440/4 | €6,936 | €25,299 | +€18,363 | +265% |
| Taxes, remuneration and social security | 45 | €6,058 | €314 | -€5,744 | -94.8% |
| Taxes | 450/3 | €6,058 | €314 | -€5,744 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,949 | €1,322 | -€627 | -32.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,992 | -€4,549 | -€17,541 | |
| Other operating charges | 640/8 | €800 | €1,491 | +€692 | +86.5% |
| Gross operating margin | 9900 | €22,093 | -€19,072 | -€41,165 | |
| Operating profit (loss) | 9901 | €6,352 | -€17,337 | -€23,689 | |
| Financial income | 75/76B | €375 | €580 | +€204 | +54.4% |
| Recurring financial income | 75 | €375 | €580 | +€204 | +54.4% |
| Financial charges | 65/66B | €247 | €1,285 | +€1,038 | +420% |
| Recurring financial charges | 65 | €247 | €1,285 | +€1,038 | +420% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €6,480 | -€18,042 | -€24,523 | |
| Income taxes | 67/77 | €1,440 | €355 | -€1,085 | -75.3% |
| Profit (loss) for the period | 9904 | €5,040 | -€18,397 | -€23,438 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,040 | -€18,397 | -€23,438 |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.