ACIMEX: 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.
ACIMEX
Largest movements
- Receivables within one year +€4,765
up €4,765 (+10.2%), from €46,933 to €51,698
of which Other amounts receivable: +€6,782
- Cash -€4,592
down €4,592 (-94.7%), from €4,849 to €257
mainly Tax, wage and social debts (-€5,314) and Receivables within one year (-€4,765)
- Tangible fixed assets -€861
down €861 (-26.1%), from €3,294 to €2,433
of which Land and buildings: -€494
- Deferred charges and accrued income -€743
down €743 (-32.8%), from €2,266 to €1,523
- Tax, wage and social debts -€5,314
down €5,314 (-46.1%), from €11,525 to €6,211
- Reserves +€4,119
up €4,119 (+47.8%), from €8,610 to €12,730
of which Distributable reserves: +€4,119
- Gross operating margin -€10,639
down €10,639 (-52.5%), from €20,264 to €9,624
- Taxes -€4,337
down €4,337 (-58.2%), from €7,454 to €3,117
- Other operating charges -€3,450
down €3,450 (-69.9%), from €4,936 to €1,486
- Depreciation -€213
down €213 (-22.3%), from €953 to €740
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 | €57,367 | €55,937 | -€1,430 | -2.5% |
| Fixed assets | 21/28 | €3,319 | €2,458 | -€861 | -25.9% |
| Tangible fixed assets | 22/27 | €3,294 | €2,433 | -€861 | -26.1% |
| Land and buildings | 22 | €2,469 | €1,975 | -€494 | -20.0% |
| Furniture and vehicles | 24 | €825 | €458 | -€367 | -44.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €54,049 | €53,479 | -€570 | -1.1% |
| Amounts receivable within one year | 40/41 | €46,933 | €51,698 | +€4,765 | +10.2% |
| Trade receivables | 40 | €2,690 | €672 | -€2,017 | -75.0% |
| Other amounts receivable | 41 | €44,243 | €51,026 | +€6,782 | +15.3% |
| Cash at bank and in hand | 54/58 | €4,849 | €257 | -€4,592 | -94.7% |
| Deferred charges and accrued income | 490/1 | €2,266 | €1,523 | -€743 | -32.8% |
| Total equity and liabilities | 10/49 | €57,367 | €55,937 | -€1,430 | -2.5% |
| Equity | 10/15 | €42,662 | €46,781 | +€4,119 | +9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,610 | €12,730 | +€4,119 | +47.8% |
| 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 | €6,750 | €10,870 | +€4,119 | +61.0% |
| Profit (loss) carried forward | 14 | €27,852 | €27,852 | = | 0.0% |
| Amounts payable | 17/49 | €14,705 | €9,156 | -€5,550 | -37.7% |
| Amounts payable within one year | 42/48 | €14,705 | €9,156 | -€5,550 | -37.7% |
| Trade debts | 44 | €3,180 | €2,945 | -€236 | -7.4% |
| Suppliers | 440/4 | €3,180 | €2,945 | -€236 | -7.4% |
| Taxes, remuneration and social security | 45 | €11,525 | €6,211 | -€5,314 | -46.1% |
| Taxes | 450/3 | €11,525 | €6,211 | -€5,314 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €953 | €740 | -€213 | -22.3% |
| Other operating charges | 640/8 | €4,936 | €1,486 | -€3,450 | -69.9% |
| Gross operating margin | 9900 | €20,264 | €9,624 | -€10,639 | -52.5% |
| Operating profit (loss) | 9901 | €14,375 | €7,398 | -€6,977 | -48.5% |
| Financial charges | 65/66B | €170 | €161 | -€9 | -5.3% |
| Recurring financial charges | 65 | €170 | €161 | -€9 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €14,205 | €7,237 | -€6,968 | -49.1% |
| Income taxes | 67/77 | €7,454 | €3,117 | -€4,337 | -58.2% |
| Profit (loss) for the period | 9904 | €6,750 | €4,119 | -€2,631 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,750 | €4,119 | -€2,631 | -39.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.