ACMF GROUP: what changed
Two fiscal 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.
ACMF GROUP
Largest movements
- Current investments +€17,740
new in 2024: €17,740
- Receivables within one year -€15,184
down €15,184 (-12.0%), from €126,552 to €111,367
of which Trade receivables: -€80,054
- Tangible fixed assets -€6,642
down €6,642 (-38.5%), from €17,250 to €10,608
of which Furniture and vehicles: -€5,784
- Trade debts +€19,236
up €19,236 (+173.0%), from €11,118 to €30,354
- Profit (loss) carried forward -€13,277
down €13,277 (-11.4%), from €116,638 to €103,361
- Tax, wage and social debts -€10,110
no longer reported in 2024 (was €10,110)
- Purchases and services +€180,943
up €180,943 (+73.5%), from €246,193 to €427,136
- Gross operating margin -€59,377
down €59,377, from €56,704 to -€2,673
- Other operating charges +€1,012
new in 2024: €1,012
- Depreciation +€958
up €958 (+11.2%), from €8,558 to €9,516
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,866 | €148,715 | -€4,151 | -2.7% |
| Fixed assets | 21/28 | €26,250 | €19,608 | -€6,642 | -25.3% |
| Tangible fixed assets | 22/27 | €17,250 | €10,608 | -€6,642 | -38.5% |
| Plant, machinery and equipment | 23 | €5,365 | €4,507 | -€858 | -16.0% |
| Furniture and vehicles | 24 | €11,885 | €6,101 | -€5,784 | -48.7% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €126,616 | €129,107 | +€2,491 | +2.0% |
| Amounts receivable within one year | 40/41 | €126,552 | €111,367 | -€15,184 | -12.0% |
| Trade receivables | 40 | €86,570 | €6,516 | -€80,054 | -92.5% |
| Other amounts receivable | 41 | €39,981 | €104,851 | +€64,870 | +162.2% |
| Current investments | 50/53 | - | €17,740 | +€17,740 | |
| Cash at bank and in hand | 54/58 | €64 | - | -€64 | |
| Total equity and liabilities | 10/49 | €152,866 | €148,715 | -€4,151 | -2.7% |
| Equity | 10/15 | €131,638 | €118,361 | -€13,277 | -10.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,638 | €103,361 | -€13,277 | -11.4% |
| Amounts payable | 17/49 | €21,228 | €30,354 | +€9,126 | +43.0% |
| Amounts payable within one year | 42/48 | €21,228 | €30,354 | +€9,126 | +43.0% |
| Trade debts | 44 | €11,118 | €30,354 | +€19,236 | +173.0% |
| Suppliers | 440/4 | €11,118 | €30,354 | +€19,236 | +173.0% |
| Taxes, remuneration and social security | 45 | €10,110 | - | -€10,110 | |
| Taxes | 450/3 | €10,110 | - | -€10,110 | |
| Goods, raw materials, services and sundry goods | 60/61 | €246,193 | €427,136 | +€180,943 | +73.5% |
| Remuneration, social security and pensions | 62 | €207 | - | -€207 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,558 | €9,516 | +€958 | +11.2% |
| Other operating charges | 640/8 | - | €1,012 | +€1,012 | |
| Gross operating margin | 9900 | €56,704 | -€2,673 | -€59,377 | |
| Operating profit (loss) | 9901 | €47,940 | -€13,201 | -€61,140 | |
| Financial charges | 65/66B | - | €76 | +€76 | |
| Recurring financial charges | 65 | - | €76 | +€76 | |
| Profit (loss) for the period before taxes | 9903 | €47,940 | -€13,277 | -€61,216 | |
| Profit (loss) for the period | 9904 | €47,940 | -€13,277 | -€61,216 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,940 | -€13,277 | -€61,216 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.