ACIMM: 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.
ACIMM
Largest movements
- Receivables within one year +€36,529
up €36,529 (+108%), from €33,969 to €70,497
- Receivables after one year -€4,173
down €4,173 (-32.5%), from €12,848 to €8,674
- Short-term financial debts +€13,463
new in 2025: €13,463
- Tax, wage and social debts +€12,904
up €12,904 (+60.8%), from €21,238 to €34,142
- Other debts +€8,816
up €8,816 (+7.1%), from €124,200 to €133,016
- Trade debts -€4,101
down €4,101 (-87.2%), from €4,704 to €603
- Gross operating margin +€49,671
up €49,671 (+20.1%), from €246,881 to €296,552
- Taxes +€11,228
up €11,228 (+29.7%), from €37,775 to €49,003
- Staff costs +€3,219
up €3,219 (+4.0%), from €80,094 to €83,313
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 | €174,167 | €205,498 | +€31,331 | +18.0% |
| Formation expenses | 20 | €1,940 | €1,287 | -€653 | -33.6% |
| Current assets | 29/58 | €172,227 | €204,211 | +€31,984 | +18.6% |
| Amounts receivable after more than one year | 29 | €12,848 | €8,674 | -€4,173 | -32.5% |
| Other amounts receivable | 291 | €12,848 | €8,674 | -€4,173 | -32.5% |
| Amounts receivable within one year | 40/41 | €33,969 | €70,497 | +€36,529 | +108% |
| Trade receivables | 40 | €33,969 | €70,497 | +€36,529 | +108% |
| Cash at bank and in hand | 54/58 | €118,129 | €118,489 | +€360 | +0.3% |
| Deferred charges and accrued income | 490/1 | €7,282 | €6,550 | -€732 | -10.0% |
| Total equity and liabilities | 10/49 | €174,167 | €205,498 | +€31,331 | +18.0% |
| Equity | 10/15 | €24,025 | €23,965 | -€61 | -0.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €525 | €465 | -€61 | -11.6% |
| Amounts payable | 17/49 | €150,141 | €181,534 | +€31,392 | +20.9% |
| Amounts payable within one year | 42/48 | €150,141 | €181,223 | +€31,082 | +20.7% |
| Financial debts | 43 | - | €13,463 | +€13,463 | |
| Credit institutions | 430/8 | - | €13,463 | +€13,463 | |
| Trade debts | 44 | €4,704 | €603 | -€4,101 | -87.2% |
| Suppliers | 440/4 | €4,704 | €603 | -€4,101 | -87.2% |
| Taxes, remuneration and social security | 45 | €21,238 | €34,142 | +€12,904 | +60.8% |
| Taxes | 450/3 | €21,238 | €34,142 | +€12,904 | +60.8% |
| Other amounts payable | 47/48 | €124,200 | €133,016 | +€8,816 | +7.1% |
| Accrued charges and deferred income | 492/3 | - | €311 | +€311 | |
| Remuneration, social security and pensions | 62 | €80,094 | €83,313 | +€3,219 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,253 | €653 | -€600 | -47.9% |
| Other operating charges | 640/8 | €2,123 | €273 | -€1,850 | -87.1% |
| Gross operating margin | 9900 | €246,881 | €296,552 | +€49,671 | +20.1% |
| Operating profit (loss) | 9901 | €163,410 | €212,313 | +€48,902 | +29.9% |
| Financial income | 75/76B | €439 | €337 | -€103 | -23.4% |
| Recurring financial income | 75 | €439 | €337 | -€103 | -23.4% |
| Financial charges | 65/66B | €7,581 | €6,707 | -€874 | -11.5% |
| Recurring financial charges | 65 | €7,581 | €6,707 | -€874 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €156,268 | €205,942 | +€49,674 | +31.8% |
| Income taxes | 67/77 | €37,775 | €49,003 | +€11,228 | +29.7% |
| Profit (loss) for the period | 9904 | €118,493 | €156,939 | +€38,446 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €118,493 | €156,939 | +€38,446 | +32.4% |
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 18 October 2026 via checked.be.