ACM IMMOBILIER: 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 IMMOBILIER
Largest movements
- Cash +€7,805
up €7,805 (+27.2%), from €28,702 to €36,506
mainly Net result for the year (+€31,527) and Receivables within one year (+€3,821)
- Receivables within one year -€3,821
down €3,821 (-66.9%), from €5,714 to €1,893
of which Trade receivables: -€3,821
- Tangible fixed assets -€1,825
down €1,825 (-74.8%), from €2,439 to €614
of which Furniture and vehicles: -€1,825
- Other debts -€32,041
down €32,041 (-3.9%), from €821,000 to €788,960
- Profit (loss) carried forward +€31,527
up €31,527 (+3.9%), from -€804,920 to -€773,393
- Trade debts +€3,671
up €3,671 (+1,051%), from €349 to €4,020
- Tax, wage and social debts -€998
down €998 (-54.7%), from €1,824 to €826
- Depreciation -€8,303
down €8,303 (-82.0%), from €10,128 to €1,825
- Gross operating margin +€4,224
up €4,224 (+14.2%), from €29,847 to €34,071
- Other operating charges +€393
up €393 (+243%), from €161 to €554
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 | €36,854 | €39,013 | +€2,159 | +5.9% |
| Fixed assets | 21/28 | €2,439 | €614 | -€1,825 | -74.8% |
| Tangible fixed assets | 22/27 | €2,439 | €614 | -€1,825 | -74.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,439 | €614 | -€1,825 | -74.8% |
| Current assets | 29/58 | €34,415 | €38,399 | +€3,984 | +11.6% |
| Amounts receivable within one year | 40/41 | €5,714 | €1,893 | -€3,821 | -66.9% |
| Trade receivables | 40 | €5,677 | €1,856 | -€3,821 | -67.3% |
| Other amounts receivable | 41 | €36 | €36 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,702 | €36,506 | +€7,805 | +27.2% |
| Total equity and liabilities | 10/49 | €36,854 | €39,013 | +€2,159 | +5.9% |
| Equity | 10/15 | -€786,320 | -€754,793 | +€31,527 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Share premium | 1100/10 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€804,920 | -€773,393 | +€31,527 | +3.9% |
| Amounts payable | 17/49 | €823,174 | €793,806 | -€29,368 | -3.6% |
| Amounts payable within one year | 42/48 | €823,174 | €793,806 | -€29,368 | -3.6% |
| Trade debts | 44 | €349 | €4,020 | +€3,671 | +1,051% |
| Suppliers | 440/4 | €349 | €4,020 | +€3,671 | +1,051% |
| Taxes, remuneration and social security | 45 | €1,824 | €826 | -€998 | -54.7% |
| Taxes | 450/3 | €1,824 | €826 | -€998 | -54.7% |
| Other amounts payable | 47/48 | €821,000 | €788,960 | -€32,041 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,128 | €1,825 | -€8,303 | -82.0% |
| Other operating charges | 640/8 | €161 | €554 | +€393 | +243% |
| Gross operating margin | 9900 | €29,847 | €34,071 | +€4,224 | +14.2% |
| Operating profit (loss) | 9901 | €19,557 | €31,692 | +€12,135 | +62.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €113 | €165 | +€52 | +46.4% |
| Recurring financial charges | 65 | €113 | €165 | +€52 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €19,445 | €31,527 | +€12,082 | +62.1% |
| Income taxes | 67/77 | €47 | - | -€47 | |
| Profit (loss) for the period | 9904 | €19,397 | €31,527 | +€12,129 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,397 | €31,527 | +€12,129 | +62.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.