aCOM-im: 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.
aCOM-im
Largest movements
- Cash +€466,691
up €466,691 (+210%), from €222,122 to €688,812
mainly Investment in fixed assets (net) (+€385,891) and Net result for the year (+€218,567)
- Tangible fixed assets -€385,891
no longer reported in 2025 (was €385,891)
of which Land and buildings: -€375,496
- Reserves +€251,171
up €251,171 (+100%), from €250,358 to €501,530
of which Distributable reserves: +€305,000
- Debts after one year -€73,386
no longer reported in 2025 (was €73,386)
- Provisions -€63,730
no longer reported in 2025 (was €63,730)
of which Provisions for liabilities and charges: -€36,000
- Current portion of long-term debt -€39,996
no longer reported in 2025 (was €39,996)
- Trade debts +€9,029
up €9,029 (+335%), from €2,697 to €11,726
- Taxes +€80,000
up €80,000 (+133%), from €60,000 to €140,000
- Gross operating margin +€70,156
up €70,156 (+25.4%), from €276,668 to €346,824
- Depreciation -€31,994
no longer reported in 2025 (was €31,994)
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 | €615,180 | €696,663 | +€81,484 | +13.2% |
| Fixed assets | 21/28 | €385,891 | - | -€385,891 | |
| Tangible fixed assets | 22/27 | €385,891 | - | -€385,891 | |
| Land and buildings | 22 | €375,496 | - | -€375,496 | |
| Plant, machinery and equipment | 23 | €10,395 | - | -€10,395 | |
| Current assets | 29/58 | €229,289 | €696,663 | +€467,375 | +204% |
| Amounts receivable within one year | 40/41 | €5,702 | €6,386 | +€684 | +12.0% |
| Other amounts receivable | 41 | €5,702 | €6,386 | +€684 | +12.0% |
| Cash at bank and in hand | 54/58 | €222,122 | €688,812 | +€466,691 | +210% |
| Deferred charges and accrued income | 490/1 | €1,465 | €1,465 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €615,180 | €696,663 | +€81,484 | +13.2% |
| Equity | 10/15 | €375,370 | €629,937 | +€254,567 | +67.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €250,358 | €501,530 | +€251,171 | +100% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €53,829 | - | -€53,829 | |
| Distributable reserves | 133 | €190,330 | €495,330 | +€305,000 | +160% |
| Profit (loss) carried forward | 14 | €63,012 | €66,408 | +€3,396 | +5.4% |
| Provisions and deferred taxes | 16 | €63,730 | - | -€63,730 | |
| Provisions for liabilities and charges | 160/5 | €36,000 | - | -€36,000 | |
| Other liabilities and charges | 164/5 | €36,000 | - | -€36,000 | |
| Deferred taxes | 168 | €27,730 | - | -€27,730 | |
| Amounts payable | 17/49 | €176,079 | €66,726 | -€109,353 | -62.1% |
| Amounts payable after more than one year | 17 | €73,386 | - | -€73,386 | |
| Financial debts | 170/4 | €73,386 | - | -€73,386 | |
| Amounts payable within one year | 42/48 | €102,693 | €66,726 | -€35,967 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €39,996 | - | -€39,996 | |
| Trade debts | 44 | €2,697 | €11,726 | +€9,029 | +335% |
| Suppliers | 440/4 | €2,697 | €11,726 | +€9,029 | +335% |
| Taxes, remuneration and social security | 45 | €60,000 | €55,000 | -€5,000 | -8.3% |
| Taxes | 450/3 | €60,000 | €55,000 | -€5,000 | -8.3% |
| Non-recurring operating income | 76A | €119,992 | - | -€119,992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,994 | - | -€31,994 | |
| Other operating charges | 640/8 | €9,411 | €8,414 | -€997 | -10.6% |
| Gross operating margin | 9900 | €276,668 | €346,824 | +€70,156 | +25.4% |
| Operating profit (loss) | 9901 | €235,263 | €338,411 | +€103,147 | +43.8% |
| Financial charges | 65/66B | €5,892 | €7,574 | +€1,682 | +28.5% |
| Recurring financial charges | 65 | €5,892 | €7,574 | +€1,682 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €229,371 | €330,837 | +€101,466 | +44.2% |
| Transfer from deferred taxes | 780 | €2,311 | €27,730 | +€25,419 | +1,100% |
| Income taxes | 67/77 | €60,000 | €140,000 | +€80,000 | +133% |
| Profit (loss) for the period | 9904 | €171,682 | €218,567 | +€46,885 | +27.3% |
| Transfer from tax-exempt reserves | 789 | €4,486 | €89,829 | +€85,343 | +1,903% |
| Profit (loss) for the period to be appropriated | 9905 | €176,168 | €308,396 | +€132,228 | +75.1% |
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 18 October 2026 via checked.be.