ACM Mobility Car: 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 Mobility Car
Largest movements
- Cash +€495,043
up €495,043 (+154%), from €321,790 to €816,833
mainly Net result for the year (+€347,154) and Current portion of long-term debt (+€141,988)
- Stocks and contracts -€93,109
down €93,109 (-13.1%), from €708,552 to €615,443
of which Contracts in progress: -€102,018
- Receivables within one year +€90,168
up €90,168 (+20.7%), from €435,092 to €525,260
of which Trade receivables: +€90,916
- Tangible fixed assets +€34,466
up €34,466 (+19.8%), from €174,266 to €208,732
of which Furniture and vehicles: +€44,992
- Profit (loss) carried forward +€284,785
up €284,785 (+68.2%), from €417,377 to €702,162
- Current portion of long-term debt +€141,988
up €141,988 (+54.6%), from €260,000 to €401,988
- Short-term financial debts +€100,000
up €100,000 (+33.3%), from €300,000 to €400,000
- Trade debts +€77,503
up €77,503 (+47.9%), from €161,716 to €239,219
- Advances received -€60,749
down €60,749 (-83.3%), from €72,908 to €12,159
- Turnover -€2.6m
no longer reported in 2025 (was €2.6m)
- Gross operating margin +€335,427
up €335,427 (+36.9%), from €910,137 to €1.2m
- Purchases and services +€116,882
up €116,882 (+6.0%), from €1.9m to €2.1m
- Staff costs +€114,036
up €114,036 (+19.2%), from €594,912 to €708,948
- Taxes +€55,433
up €55,433 (+112%), from €49,353 to €104,786
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 | €1,661,671 | €2,186,195 | +€524,524 | +31.6% |
| Fixed assets | 21/28 | €180,484 | €208,870 | +€28,386 | +15.7% |
| Intangible fixed assets | 21 | €6,080 | - | -€6,080 | |
| Tangible fixed assets | 22/27 | €174,266 | €208,732 | +€34,466 | +19.8% |
| Land and buildings | 22 | €39,378 | €35,104 | -€4,274 | -10.9% |
| Plant, machinery and equipment | 23 | €20,521 | €14,269 | -€6,252 | -30.5% |
| Furniture and vehicles | 24 | €114,367 | €159,359 | +€44,992 | +39.3% |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €1,481,187 | €1,977,325 | +€496,138 | +33.5% |
| Stocks and contracts in progress | 3 | €708,552 | €615,443 | -€93,109 | -13.1% |
| Stocks | 30/36 | €146,466 | €155,375 | +€8,909 | +6.1% |
| Contracts in progress | 37 | €562,086 | €460,068 | -€102,018 | -18.1% |
| Amounts receivable within one year | 40/41 | €435,092 | €525,260 | +€90,168 | +20.7% |
| Trade receivables | 40 | €434,062 | €524,978 | +€90,916 | +20.9% |
| Other amounts receivable | 41 | €1,030 | €282 | -€748 | -72.6% |
| Cash at bank and in hand | 54/58 | €321,790 | €816,833 | +€495,043 | +154% |
| Deferred charges and accrued income | 490/1 | €15,753 | €19,789 | +€4,036 | +25.6% |
| Total equity and liabilities | 10/49 | €1,661,671 | €2,186,195 | +€524,524 | +31.6% |
| Equity | 10/15 | €582,377 | €867,162 | +€284,785 | +48.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €417,377 | €702,162 | +€284,785 | +68.2% |
| Amounts payable | 17/49 | €1,079,294 | €1,319,033 | +€239,739 | +22.2% |
| Amounts payable after more than one year | 17 | €120,000 | €60,000 | -€60,000 | -50.0% |
| Financial debts | 170/4 | €120,000 | €60,000 | -€60,000 | -50.0% |
| Amounts payable within one year | 42/48 | €959,294 | €1,259,033 | +€299,739 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €260,000 | €401,988 | +€141,988 | +54.6% |
| Financial debts | 43 | €300,000 | €400,000 | +€100,000 | +33.3% |
| Credit institutions | 430/8 | €300,000 | €400,000 | +€100,000 | +33.3% |
| Trade debts | 44 | €161,716 | €239,219 | +€77,503 | +47.9% |
| Suppliers | 440/4 | €161,716 | €239,219 | +€77,503 | +47.9% |
| Advances received on contracts in progress | 46 | €72,908 | €12,159 | -€60,749 | -83.3% |
| Taxes, remuneration and social security | 45 | €130,862 | €143,298 | +€12,436 | +9.5% |
| Taxes | 450/3 | €28,478 | €34,379 | +€5,901 | +20.7% |
| Remuneration and social security | 454/9 | €102,384 | €108,919 | +€6,535 | +6.4% |
| Other amounts payable | 47/48 | €33,808 | €62,369 | +€28,561 | +84.5% |
| Turnover | 70 | €2,635,121 | - | -€2.6m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,933,582 | €2,050,464 | +€116,882 | +6.0% |
| Remuneration, social security and pensions | 62 | €594,912 | €708,948 | +€114,036 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,055 | €51,585 | -€15,470 | -23.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €42 | +€42 | |
| Other operating charges | 640/8 | €3,871 | €5,251 | +€1,380 | +35.6% |
| Gross operating margin | 9900 | €910,137 | €1,245,564 | +€335,427 | +36.9% |
| Operating profit (loss) | 9901 | €244,299 | €479,738 | +€235,439 | +96.4% |
| Financial income | 75/76B | €1,838 | €2,870 | +€1,032 | +56.1% |
| Recurring financial income | 75 | €1,838 | €2,870 | +€1,032 | +56.1% |
| Financial charges | 65/66B | €37,744 | €30,668 | -€7,076 | -18.7% |
| Recurring financial charges | 65 | €37,744 | €30,668 | -€7,076 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €208,393 | €451,940 | +€243,547 | +117% |
| Income taxes | 67/77 | €49,353 | €104,786 | +€55,433 | +112% |
| Profit (loss) for the period | 9904 | €159,040 | €347,154 | +€188,114 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €159,040 | €347,154 | +€188,114 | +118% |
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 28 October 2026 via checked.be.