ACME DESIGN: 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.
ACME DESIGN
Largest movements
- Cash -€7,873
down €7,873 (-77.6%), from €10,147 to €2,274
mainly Investment in fixed assets (net) (-€21,363) and Other debts (-€1,884)
- Tangible fixed assets +€5,483
up €5,483 (+4.4%), from €125,982 to €131,465
of which Plant, machinery and equipment: +€10,444
- Other debts -€1,884
down €1,884 (-31.4%), from €6,000 to €4,116
- Depreciation +€2,512
up €2,512 (+18.8%), from €13,368 to €15,880
- Taxes -€1,104
down €1,104, from €740 to -€364
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 | €136,129 | €133,739 | -€2,390 | -1.8% |
| Fixed assets | 21/28 | €125,982 | €131,465 | +€5,483 | +4.4% |
| Tangible fixed assets | 22/27 | €125,982 | €131,465 | +€5,483 | +4.4% |
| Land and buildings | 22 | €78,071 | €73,443 | -€4,628 | -5.9% |
| Plant, machinery and equipment | 23 | €47,578 | €58,022 | +€10,444 | +22.0% |
| Furniture and vehicles | 24 | €333 | - | -€333 | |
| Current assets | 29/58 | €10,147 | €2,274 | -€7,873 | -77.6% |
| Cash at bank and in hand | 54/58 | €10,147 | €2,274 | -€7,873 | -77.6% |
| Total equity and liabilities | 10/49 | €136,129 | €133,739 | -€2,390 | -1.8% |
| Equity | 10/15 | €106,343 | €106,486 | +€143 | +0.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,172 | €38,315 | +€143 | +0.4% |
| Amounts payable | 17/49 | €29,787 | €27,254 | -€2,533 | -8.5% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,787 | €17,254 | -€2,533 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €2,997 | €3,138 | +€141 | +4.7% |
| Suppliers | 440/4 | €386 | €138 | -€248 | -64.3% |
| Bills of exchange payable | 441 | €2,611 | €3,000 | +€389 | +14.9% |
| Taxes, remuneration and social security | 45 | €790 | - | -€790 | |
| Taxes | 450/3 | €790 | - | -€790 | |
| Other amounts payable | 47/48 | €6,000 | €4,116 | -€1,884 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,368 | €15,880 | +€2,512 | +18.8% |
| Other operating charges | 640/8 | €2,630 | €2,713 | +€83 | +3.2% |
| Gross operating margin | 9900 | €18,607 | €18,455 | -€152 | -0.8% |
| Operating profit (loss) | 9901 | €2,609 | -€138 | -€2,747 | |
| Financial charges | 65/66B | €78 | €83 | +€5 | +6.5% |
| Recurring financial charges | 65 | €78 | €83 | +€5 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €2,531 | -€221 | -€2,752 | |
| Income taxes | 67/77 | €740 | -€364 | -€1,104 | |
| Profit (loss) for the period | 9904 | €1,791 | €143 | -€1,648 | -92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,791 | €143 | -€1,648 | -92.0% |
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 12 October 2026 via checked.be.