ACM GROUP: 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.
ACM GROUP
Largest movements
- Tangible fixed assets +€47,627
new in 2025: €47,627
of which Plant, machinery and equipment: +€27,870
- Cash +€13,748
new in 2025: €13,748
mainly Net result for the year (+€24,271) and Other debts (+€21,583)
- Receivables within one year +€5,028
new in 2025: €5,028
- Deferred charges and accrued income +€1,429
new in 2025: €1,429
- Profit (loss) carried forward +€24,271
up €24,271 (+34.6%), from -€70,108 to -€45,837
- Other debts +€21,583
up €21,583 (+267.3%), from €8,075 to €29,658
- Current portion of long-term debt +€11,584
new in 2025: €11,584
- Trade debts +€5,911
up €5,911 (+18091.6%), from €33 to €5,943
- Debts after one year +€4,973
new in 2025: €4,973
- Gross operating margin +€32,893
new in 2025: €32,893
- Depreciation +€4,184
new in 2025: €4,184
- Staff costs +€3,689
up €3,689, from -€968 to €2,721
- Financial charges +€975
new in 2025: €975
- Other operating charges +€743
new in 2025: €743
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 | - | €68,332 | +€68,332 | |
| Fixed assets | 21/28 | - | €47,627 | +€47,627 | |
| Tangible fixed assets | 22/27 | - | €47,627 | +€47,627 | |
| Plant, machinery and equipment | 23 | - | €27,870 | +€27,870 | |
| Furniture and vehicles | 24 | - | €19,757 | +€19,757 | |
| Current assets | 29/58 | - | €20,705 | +€20,705 | |
| Stocks and contracts in progress | 3 | - | €500 | +€500 | |
| Stocks | 30/36 | - | €500 | +€500 | |
| Amounts receivable within one year | 40/41 | - | €5,028 | +€5,028 | |
| Other amounts receivable | 41 | - | €5,028 | +€5,028 | |
| Cash at bank and in hand | 54/58 | - | €13,748 | +€13,748 | |
| Deferred charges and accrued income | 490/1 | - | €1,429 | +€1,429 | |
| Total equity and liabilities | 10/49 | - | €68,332 | +€68,332 | |
| Equity | 10/15 | -€8,108 | €16,163 | +€24,271 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,108 | -€45,837 | +€24,271 | +34.6% |
| Amounts payable | 17/49 | €8,108 | €52,169 | +€44,061 | +543.4% |
| Amounts payable after more than one year | 17 | - | €4,973 | +€4,973 | |
| Financial debts | 170/4 | - | €4,973 | +€4,973 | |
| Amounts payable within one year | 42/48 | €8,108 | €47,196 | +€39,088 | +482.1% |
| Current portion of amounts payable after more than one year | 42 | - | €11,584 | +€11,584 | |
| Trade debts | 44 | €33 | €5,943 | +€5,911 | +18091.6% |
| Suppliers | 440/4 | €33 | €5,943 | +€5,911 | +18091.6% |
| Taxes, remuneration and social security | 45 | - | €11 | +€11 | |
| Remuneration and social security | 454/9 | - | €11 | +€11 | |
| Other amounts payable | 47/48 | €8,075 | €29,658 | +€21,583 | +267.3% |
| Remuneration, social security and pensions | 62 | -€968 | €2,721 | +€3,689 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,184 | +€4,184 | |
| Other operating charges | 640/8 | - | €743 | +€743 | |
| Non-recurring operating charges | 66A | €10,218 | - | -€10,218 | |
| Gross operating margin | 9900 | - | €32,893 | +€32,893 | |
| Operating profit (loss) | 9901 | -€9,250 | €25,245 | +€34,495 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €975 | +€975 | |
| Recurring financial charges | 65 | - | €975 | +€975 | |
| Profit (loss) for the period before taxes | 9903 | -€9,250 | €24,271 | +€33,520 | |
| Profit (loss) for the period | 9904 | -€9,250 | €24,271 | +€33,520 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,250 | €24,271 | +€33,520 |
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 6 October 2026 via checked.be.