ACKIMMO: 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.
ACKIMMO
Largest movements
- Tangible fixed assets -€18,324
down €18,324 (-29.0%), from €63,198 to €44,874
of which Furniture and vehicles: -€16,650
- Cash +€15,935
up €15,935 (+20.4%), from €78,121 to €94,056
mainly Depreciation (+€19,662) and Net result for the year (+€15,671)
- Receivables within one year +€7,875
up €7,875 (+21.6%), from €36,435 to €44,310
of which Other amounts receivable: +€6,170
- Deferred charges and accrued income -€2,212
down €2,212 (-35.9%), from €6,166 to €3,954
- Debts after one year -€10,115
down €10,115 (-47.7%), from €21,217 to €11,103
- Tax, wage and social debts +€7,230
up €7,230 (+126%), from €5,750 to €12,980
of which Taxes: +€7,230
- Profit (loss) carried forward +€5,671
up €5,671 (+4.3%), from €131,550 to €137,222
- Gross operating margin -€32,871
down €32,871 (-44.7%), from €73,522 to €40,651
- Taxes -€5,416
down €5,416 (-47.9%), from €11,315 to €5,899
- Financial income +€987
up €987 (+215%), from €460 to €1,447
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 | €183,919 | €187,193 | +€3,274 | +1.8% |
| Fixed assets | 21/28 | €63,198 | €44,874 | -€18,324 | -29.0% |
| Tangible fixed assets | 22/27 | €63,198 | €44,874 | -€18,324 | -29.0% |
| Land and buildings | 22 | €12,873 | €11,148 | -€1,725 | -13.4% |
| Plant, machinery and equipment | 23 | €4,031 | €4,081 | +€50 | +1.2% |
| Furniture and vehicles | 24 | €46,294 | €29,645 | -€16,650 | -36.0% |
| Current assets | 29/58 | €120,722 | €142,319 | +€21,598 | +17.9% |
| Amounts receivable within one year | 40/41 | €36,435 | €44,310 | +€7,875 | +21.6% |
| Trade receivables | 40 | €9,508 | €11,213 | +€1,705 | +17.9% |
| Other amounts receivable | 41 | €26,927 | €33,097 | +€6,170 | +22.9% |
| Cash at bank and in hand | 54/58 | €78,121 | €94,056 | +€15,935 | +20.4% |
| Deferred charges and accrued income | 490/1 | €6,166 | €3,954 | -€2,212 | -35.9% |
| Total equity and liabilities | 10/49 | €183,919 | €187,193 | +€3,274 | +1.8% |
| Equity | 10/15 | €145,810 | €151,482 | +€5,671 | +3.9% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,550 | €137,222 | +€5,671 | +4.3% |
| Amounts payable | 17/49 | €38,109 | €35,711 | -€2,398 | -6.3% |
| Amounts payable after more than one year | 17 | €21,217 | €11,103 | -€10,115 | -47.7% |
| Financial debts | 170/4 | €21,217 | €11,103 | -€10,115 | -47.7% |
| Amounts payable within one year | 42/48 | €16,892 | €24,609 | +€7,717 | +45.7% |
| Financial debts | 43 | €9,988 | €10,115 | +€127 | +1.3% |
| Credit institutions | 430/8 | €9,988 | €10,115 | +€127 | +1.3% |
| Trade debts | 44 | €590 | €0 | -€590 | -100% |
| Suppliers | 440/4 | €590 | €0 | -€590 | -100% |
| Taxes, remuneration and social security | 45 | €5,750 | €12,980 | +€7,230 | +126% |
| Taxes | 450/3 | €3,000 | €10,230 | +€7,230 | +241% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | €564 | €1,514 | +€950 | +168% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,123 | €19,662 | +€539 | +2.8% |
| Other operating charges | 640/8 | €754 | €374 | -€380 | -50.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €73,522 | €40,651 | -€32,871 | -44.7% |
| Operating profit (loss) | 9901 | €53,645 | €20,614 | -€33,031 | -61.6% |
| Financial income | 75/76B | €460 | €1,447 | +€987 | +215% |
| Recurring financial income | 75 | €460 | €1,447 | +€987 | +215% |
| Financial charges | 65/66B | €650 | €491 | -€159 | -24.4% |
| Recurring financial charges | 65 | €650 | €491 | -€159 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €53,455 | €21,570 | -€31,885 | -59.6% |
| Income taxes | 67/77 | €11,315 | €5,899 | -€5,416 | -47.9% |
| Profit (loss) for the period | 9904 | €42,141 | €15,671 | -€26,469 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,141 | €15,671 | -€26,469 | -62.8% |
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 15 October 2026 via checked.be.