ACMG & Partners: 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.
ACMG & Partners
Largest movements
- Cash -€22,986
down €22,986 (-97.6%), from €23,556 to €570
mainly Net result for the year (-€19,062) and Other debts (-€6,510)
- Tangible fixed assets -€5,092
down €5,092 (-19.5%), from €26,112 to €21,020
of which Other tangible fixed assets: -€3,839
- Deferred charges and accrued income -€577
down €577 (-44.1%), from €1,309 to €732
- Profit (loss) carried forward -€19,062
down €19,062 (-13.8%), from -€138,541 to -€157,602
- Other debts -€6,510
down €6,510 (-27.0%), from €24,107 to €17,597
- Trade debts -€3,083
down €3,083 (-98.1%), from €3,143 to €60
- Depreciation +€1,093
up €1,093 (+27.3%), from €3,998 to €5,092
- Gross operating margin +€361
up €361 (+2.6%), from -€14,031 to -€13,671
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 | €50,977 | €22,322 | -€28,655 | -56.2% |
| Fixed assets | 21/28 | €26,112 | €21,020 | -€5,092 | -19.5% |
| Tangible fixed assets | 22/27 | €26,112 | €21,020 | -€5,092 | -19.5% |
| Land and buildings | 22 | €7,000 | €7,000 | = | 0.0% |
| Furniture and vehicles | 24 | €3,755 | €2,502 | -€1,253 | -33.4% |
| Other tangible fixed assets | 26 | €15,357 | €11,518 | -€3,839 | -25.0% |
| Current assets | 29/58 | €24,865 | €1,302 | -€23,563 | -94.8% |
| Cash at bank and in hand | 54/58 | €23,556 | €570 | -€22,986 | -97.6% |
| Deferred charges and accrued income | 490/1 | €1,309 | €732 | -€577 | -44.1% |
| Total equity and liabilities | 10/49 | €50,977 | €22,322 | -€28,655 | -56.2% |
| Equity | 10/15 | €23,726 | €4,664 | -€19,062 | -80.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,667 | €143,667 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €141,807 | €141,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,541 | -€157,602 | -€19,062 | -13.8% |
| Amounts payable | 17/49 | €27,251 | €17,657 | -€9,593 | -35.2% |
| Amounts payable within one year | 42/48 | €27,251 | €17,657 | -€9,593 | -35.2% |
| Trade debts | 44 | €3,143 | €60 | -€3,083 | -98.1% |
| Suppliers | 440/4 | €3,143 | €60 | -€3,083 | -98.1% |
| Other amounts payable | 47/48 | €24,107 | €17,597 | -€6,510 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,998 | €5,092 | +€1,093 | +27.3% |
| Other operating charges | 640/8 | €121 | €178 | +€57 | +47.2% |
| Gross operating margin | 9900 | -€14,031 | -€13,671 | +€361 | +2.6% |
| Operating profit (loss) | 9901 | -€18,151 | -€18,941 | -€790 | -4.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €111 | €121 | +€10 | +8.6% |
| Recurring financial charges | 65 | €111 | €121 | +€10 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,262 | -€19,062 | -€800 | -4.4% |
| Profit (loss) for the period | 9904 | -€18,262 | -€19,062 | -€800 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,262 | -€19,062 | -€800 | -4.4% |
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 28 October 2026 via checked.be.