ACOMA: 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.
ACOMA
Largest movements
- Cash +€13,595
up €13,595 (+31.7%), from €42,847 to €56,442
mainly Net result for the year (+€9,212) and Investment in fixed assets (net) (+€1,501)
- Financial fixed assets -€1,501
down €1,501 (-2.9%), from €51,315 to €49,814
- Profit (loss) carried forward +€9,212
up €9,212 (+10.9%), from €84,892 to €94,104
- Tax, wage and social debts +€1,390
up €1,390 (+135.9%), from €1,023 to €2,413
- Trade debts +€1,308
new in 2025: €1,308
- Gross operating margin +€9,368
up €9,368, from -€64 to €9,304
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 | €94,162 | €106,256 | +€12,094 | +12.8% |
| Fixed assets | 21/28 | €51,315 | €49,814 | -€1,501 | -2.9% |
| Financial fixed assets | 28 | €51,315 | €49,814 | -€1,501 | -2.9% |
| Current assets | 29/58 | €42,847 | €56,442 | +€13,595 | +31.7% |
| Cash at bank and in hand | 54/58 | €42,847 | €56,442 | +€13,595 | +31.7% |
| Total equity and liabilities | 10/49 | €94,162 | €106,256 | +€12,094 | +12.8% |
| Equity | 10/15 | €92,949 | €102,161 | +€9,212 | +9.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,892 | €94,104 | +€9,212 | +10.9% |
| Amounts payable | 17/49 | €1,213 | €4,095 | +€2,882 | +237.6% |
| Amounts payable within one year | 42/48 | €1,213 | €3,911 | +€2,698 | +222.4% |
| Trade debts | 44 | - | €1,308 | +€1,308 | |
| Suppliers | 440/4 | - | €1,308 | +€1,308 | |
| Taxes, remuneration and social security | 45 | €1,023 | €2,413 | +€1,390 | +135.9% |
| Taxes | 450/3 | €1,023 | €2,413 | +€1,390 | +135.9% |
| Other amounts payable | 47/48 | €190 | €190 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €184 | +€184 | |
| Gross operating margin | 9900 | -€64 | €9,304 | +€9,368 | |
| Operating profit (loss) | 9901 | -€64 | €9,304 | +€9,368 | |
| Financial charges | 65/66B | €93 | €92 | -€1 | -1.1% |
| Recurring financial charges | 65 | €93 | €92 | -€1 | -1.1% |
| Non-recurring financial charges | 66B | €93 | €92 | -€1 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€157 | €9,212 | +€9,369 | |
| Profit (loss) for the period | 9904 | -€157 | €9,212 | +€9,369 | |
| Profit (loss) for the period to be appropriated | 9905 | -€157 | €9,212 | +€9,369 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.