ACIER TREMPE: 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.
ACIER TREMPE
Largest movements
- Cash -€28,548
down €28,548 (-86.5%), from €33,009 to €4,461
mainly Debts after one year (-€48,331) and Net result for the year (-€25,422)
- Tangible fixed assets -€22,649
down €22,649 (-2.6%), from €874,939 to €852,290
of which Land and buildings: -€21,233
- Debts after one year -€48,331
down €48,331 (-8.1%), from €598,048 to €549,717
- Other debts +€31,632
up €31,632 (+568%), from €5,569 to €37,201
- Profit (loss) carried forward -€22,764
down €22,764 (-20.9%), from €108,710 to €85,946
- Gross operating margin -€27,953
down €27,953 (-38.5%), from €72,645 to €44,692
- Depreciation -€1,065
down €1,065 (-2.3%), from €46,924 to €45,859
- Other operating charges -€829
down €829 (-7.5%), from €11,110 to €10,281
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 | €910,881 | €862,613 | -€48,268 | -5.3% |
| Fixed assets | 21/28 | €874,939 | €852,290 | -€22,649 | -2.6% |
| Tangible fixed assets | 22/27 | €874,939 | €852,290 | -€22,649 | -2.6% |
| Land and buildings | 22 | €873,523 | €852,290 | -€21,233 | -2.4% |
| Furniture and vehicles | 24 | €1,416 | - | -€1,416 | |
| Current assets | 29/58 | €35,942 | €10,323 | -€25,619 | -71.3% |
| Amounts receivable within one year | 40/41 | €2,933 | €5,162 | +€2,229 | +76.0% |
| Trade receivables | 40 | €2,333 | €3,478 | +€1,145 | +49.1% |
| Other amounts receivable | 41 | €600 | €1,684 | +€1,084 | +181% |
| Cash at bank and in hand | 54/58 | €33,009 | €4,461 | -€28,548 | -86.5% |
| Deferred charges and accrued income | 490/1 | - | €700 | +€700 | |
| Total equity and liabilities | 10/49 | €910,881 | €862,613 | -€48,268 | -5.3% |
| Equity | 10/15 | €237,523 | €212,100 | -€25,423 | -10.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €28,813 | €26,154 | -€2,659 | -9.2% |
| Distributable reserves | 133 | €28,813 | €26,154 | -€2,659 | -9.2% |
| Profit (loss) carried forward | 14 | €108,710 | €85,946 | -€22,764 | -20.9% |
| Amounts payable | 17/49 | €673,358 | €650,513 | -€22,845 | -3.4% |
| Amounts payable after more than one year | 17 | €598,048 | €549,717 | -€48,331 | -8.1% |
| Financial debts | 170/4 | €598,048 | €549,717 | -€48,331 | -8.1% |
| Amounts payable within one year | 42/48 | €71,272 | €100,796 | +€29,524 | +41.4% |
| Current portion of amounts payable after more than one year | 42 | €61,771 | €63,197 | +€1,426 | +2.3% |
| Trade debts | 44 | €2,791 | €254 | -€2,537 | -90.9% |
| Suppliers | 440/4 | €2,791 | €254 | -€2,537 | -90.9% |
| Taxes, remuneration and social security | 45 | €1,141 | €144 | -€997 | -87.4% |
| Taxes | 450/3 | €1,141 | €144 | -€997 | -87.4% |
| Other amounts payable | 47/48 | €5,569 | €37,201 | +€31,632 | +568% |
| Accrued charges and deferred income | 492/3 | €4,038 | - | -€4,038 | |
| Non-recurring operating income | 76A | - | €639 | +€639 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,924 | €45,859 | -€1,065 | -2.3% |
| Other operating charges | 640/8 | €11,110 | €10,281 | -€829 | -7.5% |
| Gross operating margin | 9900 | €72,645 | €44,692 | -€27,953 | -38.5% |
| Operating profit (loss) | 9901 | €14,611 | -€11,448 | -€26,059 | |
| Financial charges | 65/66B | €14,492 | €13,830 | -€662 | -4.6% |
| Recurring financial charges | 65 | €14,492 | €13,830 | -€662 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €119 | -€25,278 | -€25,397 | |
| Income taxes | 67/77 | €140 | €144 | +€4 | +2.9% |
| Profit (loss) for the period | 9904 | -€21 | -€25,422 | -€25,401 | -120,957% |
| Profit (loss) for the period to be appropriated | 9905 | -€21 | -€25,422 | -€25,401 | -120,957% |
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 24 October 2026 via checked.be.