ACMÉ: 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.
ACMÉ
Largest movements
- Cash -€68,188
down €68,188 (-94.7%), from €71,969 to €3,781
mainly Other debts (-€33,805) and Debts after one year (-€25,195)
- Other debts -€33,805
down €33,805 (-99.4%), from €34,000 to €195
- Debts after one year -€25,195
no longer reported in 2025 (was €25,195)
- Tax, wage and social debts -€5,879
down €5,879 (-98.0%), from €6,000 to €121
- Profit (loss) carried forward -€2,693
down €2,693, from €224 to -€2,469
- Gross operating margin -€50,035
down €50,035, from €48,089 to -€1,947
- Taxes -€9,246
no longer reported in 2025 (was €9,246)
- Financial charges -€2,106
down €2,106 (-85.9%), from €2,453 to €347
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 | €90,539 | €22,847 | -€67,692 | -74.8% |
| Current assets | 29/58 | €90,539 | €22,847 | -€67,692 | -74.8% |
| Stocks and contracts in progress | 3 | €18,570 | €18,570 | = | 0.0% |
| Stocks | 30/36 | €18,570 | €18,570 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €71,969 | €3,781 | -€68,188 | -94.7% |
| Deferred charges and accrued income | 490/1 | - | €496 | +€496 | |
| Total equity and liabilities | 10/49 | €90,539 | €22,847 | -€67,692 | -74.8% |
| Equity | 10/15 | €25,224 | €22,531 | -€2,693 | -10.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €224 | -€2,469 | -€2,693 | |
| Amounts payable | 17/49 | €65,315 | €316 | -€64,999 | -99.5% |
| Amounts payable after more than one year | 17 | €25,195 | - | -€25,195 | |
| Financial debts | 170/4 | €25,195 | - | -€25,195 | |
| Amounts payable within one year | 42/48 | €40,120 | €316 | -€39,804 | -99.2% |
| Trade debts | 44 | €120 | - | -€120 | |
| Suppliers | 440/4 | €120 | - | -€120 | |
| Taxes, remuneration and social security | 45 | €6,000 | €121 | -€5,879 | -98.0% |
| Taxes | 450/3 | €6,000 | €121 | -€5,879 | -98.0% |
| Other amounts payable | 47/48 | €34,000 | €195 | -€33,805 | -99.4% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €48,089 | -€1,947 | -€50,035 | |
| Operating profit (loss) | 9901 | €48,089 | -€2,347 | -€50,435 | |
| Financial charges | 65/66B | €2,453 | €347 | -€2,106 | -85.9% |
| Recurring financial charges | 65 | €2,453 | €347 | -€2,106 | -85.9% |
| Profit (loss) for the period before taxes | 9903 | €45,636 | -€2,693 | -€48,329 | |
| Income taxes | 67/77 | €9,246 | - | -€9,246 | |
| Profit (loss) for the period | 9904 | €36,390 | -€2,693 | -€39,083 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,390 | -€2,693 | -€39,083 |
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 24 October 2026 via checked.be.