ACM DESIGN: 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.
ACM DESIGN
Largest movements
- Cash +€22,241
up €22,241 (+30.7%), from €72,444 to €94,685
mainly Net result for the year (+€9,488) and Receivables within one year (+€5,013)
- Receivables within one year -€5,013
down €5,013 (-30.1%), from €16,675 to €11,662
- Tangible fixed assets -€2,417
down €2,417 (-31.1%), from €7,771 to €5,354
of which Plant, machinery and equipment: -€2,849
- Deferred charges and accrued income -€1,187
down €1,187 (-100%), from €1,187 to €0
- Reserves +€9,488
up €9,488 (+13.4%), from €71,001 to €80,488
of which Distributable reserves: +€9,488
- Trade debts +€2,473
up €2,473 (+228%), from €1,082 to €3,555
- Tax, wage and social debts +€1,664
up €1,664 (+22.5%), from €7,394 to €9,058
- Gross operating margin -€13,193
down €13,193 (-38.7%), from €34,078 to €20,884
- Taxes -€3,910
down €3,910 (-45.1%), from €8,670 to €4,760
- Financial income +€783
new in 2025: €783
- Other operating charges +€760
up €760 (+152%), from €501 to €1,260
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 | €98,077 | €111,701 | +€13,624 | +13.9% |
| Fixed assets | 21/28 | €7,771 | €5,354 | -€2,417 | -31.1% |
| Tangible fixed assets | 22/27 | €7,771 | €5,354 | -€2,417 | -31.1% |
| Land and buildings | 22 | €2,029 | €1,352 | -€676 | -33.3% |
| Plant, machinery and equipment | 23 | €4,732 | €1,883 | -€2,849 | -60.2% |
| Furniture and vehicles | 24 | €1,010 | €2,118 | +€1,108 | +110% |
| Current assets | 29/58 | €90,306 | €106,347 | +€16,041 | +17.8% |
| Amounts receivable within one year | 40/41 | €16,675 | €11,662 | -€5,013 | -30.1% |
| Other amounts receivable | 41 | €16,675 | €11,662 | -€5,013 | -30.1% |
| Cash at bank and in hand | 54/58 | €72,444 | €94,685 | +€22,241 | +30.7% |
| Deferred charges and accrued income | 490/1 | €1,187 | €0 | -€1,187 | -100% |
| Total equity and liabilities | 10/49 | €98,077 | €111,701 | +€13,624 | +13.9% |
| Equity | 10/15 | €89,601 | €99,088 | +€9,488 | +10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,001 | €80,488 | +€9,488 | +13.4% |
| 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 | €69,141 | €78,628 | +€9,488 | +13.7% |
| Amounts payable | 17/49 | €8,476 | €12,612 | +€4,136 | +48.8% |
| Amounts payable within one year | 42/48 | €8,476 | €12,612 | +€4,136 | +48.8% |
| Trade debts | 44 | €1,082 | €3,555 | +€2,473 | +228% |
| Suppliers | 440/4 | €1,082 | €3,555 | +€2,473 | +228% |
| Taxes, remuneration and social security | 45 | €7,394 | €9,058 | +€1,664 | +22.5% |
| Taxes | 450/3 | €7,394 | €9,058 | +€1,664 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,946 | €3,896 | -€51 | -1.3% |
| Other operating charges | 640/8 | €501 | €1,260 | +€760 | +152% |
| Gross operating margin | 9900 | €34,078 | €20,884 | -€13,193 | -38.7% |
| Operating profit (loss) | 9901 | €29,631 | €15,728 | -€13,902 | -46.9% |
| Financial income | 75/76B | - | €783 | +€783 | |
| Recurring financial income | 75 | - | €783 | +€783 | |
| Financial charges | 65/66B | €2,028 | €2,264 | +€236 | +11.6% |
| Recurring financial charges | 65 | €2,028 | €2,264 | +€236 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €27,603 | €14,248 | -€13,355 | -48.4% |
| Income taxes | 67/77 | €8,670 | €4,760 | -€3,910 | -45.1% |
| Profit (loss) for the period | 9904 | €18,932 | €9,488 | -€9,445 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,932 | €9,488 | -€9,445 | -49.9% |
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.