AclaMi: what changed
Two fiscal 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.
AclaMi
Largest movements
- Stocks and contracts +€16,443
new in 2025: €16,443
- Tangible fixed assets +€6,343
up €6,343 (+191.4%), from €3,315 to €9,657
of which Furniture and vehicles: +€6,692
- Intangible fixed assets +€2,031
new in 2025: €2,031
- Cash +€1,217
up €1,217 (+293.8%), from €414 to €1,631
mainly Net result for the year (+€14,887) and Trade debts (+€5,994)
- Receivables within one year +€837
up €837 (+6.1%), from €13,686 to €14,523
of which Trade receivables: +€1,407
- Reserves +€14,887
up €14,887 (+137.5%), from €10,823 to €25,709
- Trade debts +€5,994
up €5,994 (+205.0%), from €2,923 to €8,917
- Tax, wage and social debts +€4,005
up €4,005 (+146.8%), from €2,729 to €6,734
of which Taxes: +€4,286
- Advances received +€2,399
new in 2025: €2,399
- Gross operating margin +€4,124
up €4,124 (+23.1%), from €17,869 to €21,993
- Taxes +€588
up €588 (+15.9%), from €3,698 to €4,286
- Depreciation -€585
down €585 (-18.8%), from €3,113 to €2,529
- Financial charges +€298
up €298 (+85.2%), from €350 to €647
- Financial income +€241
up €241 (+210.0%), from €115 to €355
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 | €17,675 | €44,959 | +€27,284 | +154.4% |
| Formation expenses | 20 | €164 | €0 | -€164 | -100.0% |
| Fixed assets | 21/28 | €3,315 | €11,689 | +€8,374 | +252.6% |
| Intangible fixed assets | 21 | - | €2,031 | +€2,031 | |
| Tangible fixed assets | 22/27 | €3,315 | €9,657 | +€6,343 | +191.4% |
| Plant, machinery and equipment | 23 | €3,315 | €2,966 | -€349 | -10.5% |
| Furniture and vehicles | 24 | - | €6,692 | +€6,692 | |
| Current assets | 29/58 | €14,196 | €33,270 | +€19,074 | +134.4% |
| Stocks and contracts in progress | 3 | - | €16,443 | +€16,443 | |
| Stocks | 30/36 | - | €16,443 | +€16,443 | |
| Amounts receivable within one year | 40/41 | €13,686 | €14,523 | +€837 | +6.1% |
| Trade receivables | 40 | €10,358 | €11,765 | +€1,407 | +13.6% |
| Other amounts receivable | 41 | €3,328 | €2,758 | -€570 | -17.1% |
| Cash at bank and in hand | 54/58 | €414 | €1,631 | +€1,217 | +293.8% |
| Deferred charges and accrued income | 490/1 | €96 | €673 | +€577 | +603.5% |
| Total equity and liabilities | 10/49 | €17,675 | €44,959 | +€27,284 | +154.4% |
| Equity | 10/15 | €12,023 | €26,909 | +€14,887 | +123.8% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €10,823 | €25,709 | +€14,887 | +137.5% |
| Distributable reserves | 133 | €10,823 | €25,709 | +€14,887 | +137.5% |
| Amounts payable | 17/49 | €5,652 | €18,050 | +€12,398 | +219.4% |
| Amounts payable within one year | 42/48 | €5,652 | €18,050 | +€12,398 | +219.4% |
| Trade debts | 44 | €2,923 | €8,917 | +€5,994 | +205.0% |
| Suppliers | 440/4 | €2,923 | €8,917 | +€5,994 | +205.0% |
| Advances received on contracts in progress | 46 | - | €2,399 | +€2,399 | |
| Taxes, remuneration and social security | 45 | €2,729 | €6,734 | +€4,005 | +146.8% |
| Taxes | 450/3 | €2,448 | €6,734 | +€4,286 | +175.1% |
| Remuneration and social security | 454/9 | €281 | €0 | -€281 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,113 | €2,529 | -€585 | -18.8% |
| Gross operating margin | 9900 | €17,869 | €21,993 | +€4,124 | +23.1% |
| Operating profit (loss) | 9901 | €14,755 | €19,465 | +€4,709 | +31.9% |
| Financial income | 75/76B | €115 | €355 | +€241 | +210.0% |
| Recurring financial income | 75 | €115 | €355 | +€241 | +210.0% |
| Financial charges | 65/66B | €350 | €647 | +€298 | +85.2% |
| Recurring financial charges | 65 | €350 | €647 | +€298 | +85.2% |
| Profit (loss) for the period before taxes | 9903 | €14,521 | €19,173 | +€4,652 | +32.0% |
| Income taxes | 67/77 | €3,698 | €4,286 | +€588 | +15.9% |
| Profit (loss) for the period | 9904 | €10,823 | €14,887 | +€4,064 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,823 | €14,887 | +€4,064 | +37.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.