ACMME: 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.
ACMME
Largest movements
- Receivables within one year +€16,082
up €16,082 (+37.5%), from €42,865 to €58,947
of which Other amounts receivable: +€20,234
- Cash -€14,364
down €14,364 (-11.4%), from €126,103 to €111,739
mainly Tax, wage and social debts (-€35,914) and Current portion of long-term debt (-€19,702)
- Profit (loss) carried forward +€60,523
up €60,523 (+62.8%), from €96,441 to €156,965
- Tax, wage and social debts -€35,914
down €35,914 (-87.1%), from €41,229 to €5,315
of which Taxes: -€32,933
- Current portion of long-term debt -€19,702
down €19,702 (-82.5%), from €23,892 to €4,190
- Debts after one year -€4,196
down €4,196 (-60.9%), from €6,888 to €2,692
- Taxes +€11,901
up €11,901 (+65.7%), from €18,111 to €30,012
- Other operating charges -€3,471
down €3,471 (-80.4%), from €4,318 to €848
- Turnover -€3,297
down €3,297 (-2.1%), from €160,032 to €156,736
- Depreciation +€2,803
up €2,803 (+39.9%), from €7,021 to €9,824
- Gross operating margin +€2,003
up €2,003 (+2.0%), from €100,252 to €102,255
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 | €253,261 | €253,312 | +€51 | 0.0% |
| Fixed assets | 21/28 | €83,911 | €82,626 | -€1,285 | -1.5% |
| Tangible fixed assets | 22/27 | €83,856 | €82,571 | -€1,285 | -1.5% |
| Land and buildings | 22 | €71,433 | €75,256 | +€3,823 | +5.4% |
| Furniture and vehicles | 24 | €12,422 | €7,314 | -€5,108 | -41.1% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €169,351 | €170,686 | +€1,336 | +0.8% |
| Amounts receivable within one year | 40/41 | €42,865 | €58,947 | +€16,082 | +37.5% |
| Trade receivables | 40 | €14,157 | €10,004 | -€4,152 | -29.3% |
| Other amounts receivable | 41 | €28,708 | €48,943 | +€20,234 | +70.5% |
| Cash at bank and in hand | 54/58 | €126,103 | €111,739 | -€14,364 | -11.4% |
| Deferred charges and accrued income | 490/1 | €382 | - | -€382 | |
| Total equity and liabilities | 10/49 | €253,261 | €253,312 | +€51 | 0.0% |
| Equity | 10/15 | €180,441 | €240,965 | +€60,523 | +33.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €79,000 | €79,000 | = | 0.0% |
| Distributable reserves | 133 | €79,000 | €79,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,441 | €156,965 | +€60,523 | +62.8% |
| Amounts payable | 17/49 | €72,820 | €12,347 | -€60,472 | -83.0% |
| Amounts payable after more than one year | 17 | €6,888 | €2,692 | -€4,196 | -60.9% |
| Financial debts | 170/4 | €6,888 | €2,692 | -€4,196 | -60.9% |
| Amounts payable within one year | 42/48 | €65,932 | €9,656 | -€56,276 | -85.4% |
| Current portion of amounts payable after more than one year | 42 | €23,892 | €4,190 | -€19,702 | -82.5% |
| Trade debts | 44 | €812 | €152 | -€660 | -81.3% |
| Suppliers | 440/4 | €807 | €152 | -€655 | -81.2% |
| Bills of exchange payable | 441 | €5 | - | -€5 | |
| Taxes, remuneration and social security | 45 | €41,229 | €5,315 | -€35,914 | -87.1% |
| Taxes | 450/3 | €38,248 | €5,315 | -€32,933 | -86.1% |
| Remuneration and social security | 454/9 | €2,981 | - | -€2,981 | |
| Turnover | 70 | €160,032 | €156,736 | -€3,297 | -2.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,780 | €58,748 | -€1,032 | -1.7% |
| Remuneration, social security and pensions | 62 | €460 | €579 | +€119 | +25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,021 | €9,824 | +€2,803 | +39.9% |
| Other operating charges | 640/8 | €4,318 | €848 | -€3,471 | -80.4% |
| Gross operating margin | 9900 | €100,252 | €102,255 | +€2,003 | +2.0% |
| Operating profit (loss) | 9901 | €88,452 | €91,004 | +€2,551 | +2.9% |
| Financial income | 75/76B | - | €83 | +€83 | |
| Recurring financial income | 75 | - | €83 | +€83 | |
| Financial charges | 65/66B | €1,282 | €552 | -€730 | -57.0% |
| Recurring financial charges | 65 | €1,282 | €552 | -€730 | -57.0% |
| Non-recurring financial charges | 66B | - | €552 | +€552 | |
| Profit (loss) for the period before taxes | 9903 | €87,171 | €90,535 | +€3,365 | +3.9% |
| Income taxes | 67/77 | €18,111 | €30,012 | +€11,901 | +65.7% |
| Profit (loss) for the period | 9904 | €69,060 | €60,523 | -€8,536 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €69,060 | €60,523 | -€8,536 | -12.4% |
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 10 October 2026 via checked.be.