ACIMA & CO: 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.
ACIMA & CO
Largest movements
- Stocks and contracts -€10,222
down €10,222 (-37.0%), from €27,626 to €17,404
- Receivables within one year +€6,085
up €6,085 (+93.2%), from €6,531 to €12,616
- Tangible fixed assets -€4,881
down €4,881 (-46.6%), from €10,483 to €5,603
of which Leasing and similar rights: -€4,240
- Cash -€936
down €936 (-39.7%), from €2,360 to €1,424
mainly Receivables within one year (-€6,085) and Trade debts (-€6,061)
- Trade debts -€6,061
down €6,061 (-67.9%), from €8,928 to €2,867
- Current portion of long-term debt -€4,345
no longer reported in 2025 (was €4,345)
- Turnover -€99,025
down €99,025 (-28.2%), from €351,109 to €252,084
- Purchases and services -€92,005
down €92,005 (-27.6%), from €333,053 to €241,048
- Financial charges -€7,479
down €7,479 (-64.8%), from €11,537 to €4,058
of which Non-recurring financial charges: -€10,530
- Gross operating margin -€7,020
down €7,020 (-38.9%), from €18,056 to €11,037
- Financial income -€4,953
down €4,953 (-99.2%), from €4,993 to €40
of which Financial income: -€4,951
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 | €47,000 | €37,046 | -€9,954 | -21.2% |
| Fixed assets | 21/28 | €10,483 | €5,603 | -€4,881 | -46.6% |
| Tangible fixed assets | 22/27 | €10,483 | €5,603 | -€4,881 | -46.6% |
| Furniture and vehicles | 24 | €943 | €303 | -€641 | -67.9% |
| Leasing and similar rights | 25 | €9,540 | €5,300 | -€4,240 | -44.4% |
| Current assets | 29/58 | €36,517 | €31,443 | -€5,073 | -13.9% |
| Stocks and contracts in progress | 3 | €27,626 | €17,404 | -€10,222 | -37.0% |
| Stocks | 30/36 | €27,626 | €17,404 | -€10,222 | -37.0% |
| Amounts receivable within one year | 40/41 | €6,531 | €12,616 | +€6,085 | +93.2% |
| Other amounts receivable | 41 | €6,531 | €12,616 | +€6,085 | +93.2% |
| Cash at bank and in hand | 54/58 | €2,360 | €1,424 | -€936 | -39.7% |
| Total equity and liabilities | 10/49 | €47,000 | €37,046 | -€9,954 | -21.2% |
| Equity | 10/15 | €29,829 | €30,235 | +€407 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,229 | €11,635 | +€407 | +3.6% |
| Amounts payable | 17/49 | €17,172 | €6,811 | -€10,361 | -60.3% |
| Amounts payable within one year | 42/48 | €17,172 | €6,811 | -€10,361 | -60.3% |
| Current portion of amounts payable after more than one year | 42 | €4,345 | - | -€4,345 | |
| Trade debts | 44 | €8,928 | €2,867 | -€6,061 | -67.9% |
| Suppliers | 440/4 | €8,928 | €2,867 | -€6,061 | -67.9% |
| Taxes, remuneration and social security | 45 | €3,899 | €3,944 | +€45 | +1.2% |
| Taxes | 450/3 | €3,899 | €3,944 | +€45 | +1.2% |
| Turnover | 70 | €351,109 | €252,084 | -€99,025 | -28.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €333,053 | €241,048 | -€92,005 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,638 | €4,881 | -€757 | -13.4% |
| Other operating charges | 640/8 | €2,373 | €1,732 | -€642 | -27.0% |
| Gross operating margin | 9900 | €18,056 | €11,037 | -€7,020 | -38.9% |
| Operating profit (loss) | 9901 | €10,045 | €4,424 | -€5,620 | -56.0% |
| Financial income | 75/76B | €4,993 | €40 | -€4,953 | -99.2% |
| Recurring financial income | 75 | €4,991 | €40 | -€4,951 | -99.2% |
| Non-recurring financial income | 76B | €3 | - | -€3 | |
| Financial charges | 65/66B | €11,537 | €4,058 | -€7,479 | -64.8% |
| Recurring financial charges | 65 | €1,008 | €4,058 | +€3,050 | +302.7% |
| Non-recurring financial charges | 66B | €10,530 | - | -€10,530 | |
| Profit (loss) for the period before taxes | 9903 | €3,501 | €407 | -€3,094 | -88.4% |
| Income taxes | 67/77 | €3,761 | - | -€3,761 | |
| Profit (loss) for the period | 9904 | -€260 | €407 | +€667 | |
| Profit (loss) for the period to be appropriated | 9905 | -€260 | €407 | +€667 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.