ACM SOINS: 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 SOINS
Largest movements
- Receivables within one year +€27,544
up €27,544 (+70.7%), from €38,981 to €66,525
of which Other amounts receivable: +€27,419
- Cash -€5,930
down €5,930 (-88.9%), from €6,668 to €738
mainly Receivables within one year (-€27,544) and Deferred charges and accrued income (-€1,223)
- Deferred charges and accrued income +€1,223
up €1,223 (+108.8%), from €1,125 to €2,348
- Profit (loss) carried forward +€12,789
up €12,789 (+40.4%), from €31,636 to €44,425
- Trade debts +€7,755
up €7,755 (+309.2%), from €2,508 to €10,263
- Current portion of long-term debt +€1,214
new in 2025: €1,214
- Other operating charges +€5,622
up €5,622 (+271.2%), from €2,073 to €7,695
- Taxes +€2,821
up €2,821 (+38.6%), from €7,306 to €10,127
- Gross operating margin -€1,656
down €1,656 (-5.3%), from €31,292 to €29,636
- Financial income +€1,363
up €1,363 (+138.4%), from €985 to €2,348
- Financial charges +€491
up €491 (+1687.8%), from €29 to €520
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 | €47,939 | €70,321 | +€22,382 | +46.7% |
| Fixed assets | 21/28 | €1,165 | €710 | -€455 | -39.1% |
| Tangible fixed assets | 22/27 | €1,165 | €710 | -€455 | -39.1% |
| Plant, machinery and equipment | 23 | €552 | €316 | -€236 | -42.7% |
| Furniture and vehicles | 24 | €614 | €394 | -€220 | -35.8% |
| Current assets | 29/58 | €46,774 | €69,611 | +€22,837 | +48.8% |
| Amounts receivable within one year | 40/41 | €38,981 | €66,525 | +€27,544 | +70.7% |
| Trade receivables | 40 | €10,536 | €10,661 | +€125 | +1.2% |
| Other amounts receivable | 41 | €28,445 | €55,864 | +€27,419 | +96.4% |
| Cash at bank and in hand | 54/58 | €6,668 | €738 | -€5,930 | -88.9% |
| Deferred charges and accrued income | 490/1 | €1,125 | €2,348 | +€1,223 | +108.8% |
| Total equity and liabilities | 10/49 | €47,939 | €70,321 | +€22,382 | +46.7% |
| Equity | 10/15 | €32,636 | €45,425 | +€12,789 | +39.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,636 | €44,425 | +€12,789 | +40.4% |
| Amounts payable | 17/49 | €15,303 | €24,896 | +€9,593 | +62.7% |
| Amounts payable within one year | 42/48 | €15,303 | €24,896 | +€9,593 | +62.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1,214 | +€1,214 | |
| Trade debts | 44 | €2,508 | €10,263 | +€7,755 | +309.2% |
| Suppliers | 440/4 | €2,508 | €10,263 | +€7,755 | +309.2% |
| Taxes, remuneration and social security | 45 | €12,795 | €13,419 | +€624 | +4.9% |
| Taxes | 450/3 | €12,795 | €13,419 | +€624 | +4.9% |
| Remuneration, social security and pensions | 62 | - | €396 | +€396 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45 | €455 | +€410 | +901.2% |
| Other operating charges | 640/8 | €2,073 | €7,695 | +€5,622 | +271.2% |
| Gross operating margin | 9900 | €31,292 | €29,636 | -€1,656 | -5.3% |
| Operating profit (loss) | 9901 | €29,173 | €21,089 | -€8,085 | -27.7% |
| Financial income | 75/76B | €985 | €2,348 | +€1,363 | +138.4% |
| Recurring financial income | 75 | €985 | €2,348 | +€1,363 | +138.4% |
| Financial charges | 65/66B | €29 | €520 | +€491 | +1687.8% |
| Recurring financial charges | 65 | €29 | €520 | +€491 | +1687.8% |
| Profit (loss) for the period before taxes | 9903 | €30,129 | €22,916 | -€7,213 | -23.9% |
| Income taxes | 67/77 | €7,306 | €10,127 | +€2,821 | +38.6% |
| Profit (loss) for the period | 9904 | €22,823 | €12,789 | -€10,034 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,823 | €12,789 | -€10,034 | -44.0% |
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 9 October 2026 via checked.be.