ACMS: what changed
ACMS
Largest movements
- Cash -€24,199
down €24,199 (-45.1%), from €53,604 to €29,405
mainly Trade debts (-€21,131) and Tax, wage and social debts (-€8,490)
- Receivables within one year -€6,338
down €6,338 (-51.7%), from €12,257 to €5,920
of which Trade receivables: -€6,262
- Tangible fixed assets +€2,271
up €2,271 (+149%), from €1,528 to €3,798
- Trade debts -€21,131
down €21,131 (-68.2%), from €31,007 to €9,875
- Tax, wage and social debts -€8,490
down €8,490 (-75.7%), from €11,216 to €2,726
of which Taxes: -€8,490
- Profit (loss) carried forward +€1,497
up €1,497 (+7.9%), from €19,066 to €20,562
- Gross operating margin -€1,993
down €1,993 (-28.5%), from €6,988 to €4,995
- Depreciation +€1,277
up €1,277 (+139%), from €917 to €2,194
- Taxes -€672
down €672 (-46.3%), from €1,452 to €780
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,489 | €39,368 | -€28,120 | -41.7% |
| Fixed assets | 21/28 | €1,628 | €3,898 | +€2,271 | +139% |
| Tangible fixed assets | 22/27 | €1,528 | €3,798 | +€2,271 | +149% |
| Furniture and vehicles | 24 | €1,528 | €3,798 | +€2,271 | +149% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €65,861 | €35,470 | -€30,391 | -46.1% |
| Amounts receivable within one year | 40/41 | €12,257 | €5,920 | -€6,338 | -51.7% |
| Trade receivables | 40 | €12,181 | €5,920 | -€6,262 | -51.4% |
| Other amounts receivable | 41 | €76 | - | -€76 | |
| Cash at bank and in hand | 54/58 | €53,604 | €29,405 | -€24,199 | -45.1% |
| Deferred charges and accrued income | 490/1 | - | €145 | +€145 | |
| Total equity and liabilities | 10/49 | €67,489 | €39,368 | -€28,120 | -41.7% |
| Equity | 10/15 | €25,266 | €26,762 | +€1,497 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,066 | €20,562 | +€1,497 | +7.9% |
| Amounts payable | 17/49 | €42,223 | €12,606 | -€29,617 | -70.1% |
| Amounts payable within one year | 42/48 | €42,223 | €12,602 | -€29,621 | -70.2% |
| Trade debts | 44 | €31,007 | €9,875 | -€21,131 | -68.2% |
| Suppliers | 440/4 | €31,007 | €9,875 | -€21,131 | -68.2% |
| Taxes, remuneration and social security | 45 | €11,216 | €2,726 | -€8,490 | -75.7% |
| Taxes | 450/3 | €10,066 | €1,576 | -€8,490 | -84.3% |
| Remuneration and social security | 454/9 | €1,150 | €1,150 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €4 | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €917 | €2,194 | +€1,277 | +139% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €6,988 | €4,995 | -€1,993 | -28.5% |
| Operating profit (loss) | 9901 | €5,687 | €2,414 | -€3,273 | -57.6% |
| Financial income | 75/76B | €2 | €0 | -€2 | -81.7% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -81.7% |
| Financial charges | 65/66B | €113 | €137 | +€24 | +21.5% |
| Recurring financial charges | 65 | €113 | €137 | +€24 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €5,576 | €2,277 | -€3,299 | -59.2% |
| Income taxes | 67/77 | €1,452 | €780 | -€672 | -46.3% |
| Profit (loss) for the period | 9904 | €4,124 | €1,497 | -€2,627 | -63.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,124 | €1,497 | -€2,627 | -63.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.