ACFIMA SPRL: 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.
ACFIMA SPRL
Largest movements
- Cash +€27,819
up €27,819 (+301.9%), from €9,214 to €37,033
mainly Net result for the year (+€85,588) and Other debts (+€37,082)
- Current investments -€21,855
down €21,855 (-20.2%), from €108,242 to €86,387
- Tangible fixed assets +€14,131
up €14,131 (+93.1%), from €15,183 to €29,314
of which Plant, machinery and equipment: +€12,993
- Receivables within one year -€8,629
down €8,629 (-16.0%), from €54,067 to €45,438
of which Trade receivables: -€5,379
- Other debts +€37,082
up €37,082 (+113.2%), from €32,748 to €69,830
- Reserves -€24,000
down €24,000 (-17.4%), from €137,860 to €113,860
of which Distributable reserves: -€24,000
- Gross operating margin +€21,352
up €21,352 (+25.2%), from €84,830 to €106,182
- Financial income +€8,241
up €8,241 (+95.3%), from €8,651 to €16,892
- Depreciation +€6,340
up €6,340 (+684.8%), from €926 to €7,266
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 | €186,707 | €198,172 | +€11,465 | +6.1% |
| Fixed assets | 21/28 | €15,183 | €29,314 | +€14,131 | +93.1% |
| Tangible fixed assets | 22/27 | €15,183 | €29,314 | +€14,131 | +93.1% |
| Plant, machinery and equipment | 23 | €13,808 | €26,801 | +€12,993 | +94.1% |
| Furniture and vehicles | 24 | €1,376 | €2,514 | +€1,138 | +82.7% |
| Current assets | 29/58 | €171,523 | €168,858 | -€2,665 | -1.6% |
| Amounts receivable within one year | 40/41 | €54,067 | €45,438 | -€8,629 | -16.0% |
| Trade receivables | 40 | €6,217 | €838 | -€5,379 | -86.5% |
| Other amounts receivable | 41 | €47,850 | €44,600 | -€3,250 | -6.8% |
| Current investments | 50/53 | €108,242 | €86,387 | -€21,855 | -20.2% |
| Cash at bank and in hand | 54/58 | €9,214 | €37,033 | +€27,819 | +301.9% |
| Total equity and liabilities | 10/49 | €186,707 | €198,172 | +€11,465 | +6.1% |
| Equity | 10/15 | €144,279 | €120,060 | -€24,219 | -16.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €137,860 | €113,860 | -€24,000 | -17.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €136,000 | €112,000 | -€24,000 | -17.6% |
| Profit (loss) carried forward | 14 | €219 | €0 | -€219 | -100.0% |
| Amounts payable | 17/49 | €42,427 | €78,112 | +€35,685 | +84.1% |
| Amounts payable within one year | 42/48 | €42,427 | €78,112 | +€35,685 | +84.1% |
| Trade debts | 44 | €107 | - | -€107 | |
| Suppliers | 440/4 | €107 | - | -€107 | |
| Taxes, remuneration and social security | 45 | €9,573 | €8,282 | -€1,291 | -13.5% |
| Taxes | 450/3 | €9,573 | €8,282 | -€1,291 | -13.5% |
| Other amounts payable | 47/48 | €32,748 | €69,830 | +€37,082 | +113.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €926 | €7,266 | +€6,340 | +684.8% |
| Other operating charges | 640/8 | €388 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €84,830 | €106,182 | +€21,352 | +25.2% |
| Operating profit (loss) | 9901 | €83,516 | €98,516 | +€15,000 | +18.0% |
| Financial income | 75/76B | €8,651 | €16,892 | +€8,241 | +95.3% |
| Recurring financial income | 75 | €8,651 | €16,892 | +€8,241 | +95.3% |
| Financial charges | 65/66B | €244 | €339 | +€96 | +39.4% |
| Recurring financial charges | 65 | €244 | €339 | +€96 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | €91,924 | €115,069 | +€23,145 | +25.2% |
| Income taxes | 67/77 | €28,824 | €29,481 | +€657 | +2.3% |
| Profit (loss) for the period | 9904 | €63,100 | €85,588 | +€22,488 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €63,100 | €85,588 | +€22,488 | +35.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.