ACOMATRA: 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.
ACOMATRA
Largest movements
- Tangible fixed assets -€43,797
down €43,797 (-17.1%), from €255,643 to €211,846
of which Land and buildings: -€39,136
- Cash -€42,422
down €42,422 (-56.7%), from €74,870 to €32,448
mainly Net result for the year (-€84,393) and Trade debts (-€28,165)
- Receivables within one year -€13,571
down €13,571 (-20.4%), from €66,505 to €52,934
of which Trade receivables: -€17,290
- Profit (loss) carried forward -€84,393
down €84,393 (-117.1%), from -€72,050 to -€156,443
- Trade debts -€28,165
down €28,165 (-9.4%), from €300,011 to €271,846
- Other debts +€27,930
up €27,930 (+1854.9%), from €1,506 to €29,436
- Provisions -€7,968
down €7,968 (-40.9%), from €19,498 to €11,530
of which Provisions for liabilities and charges: -€6,510
- Turnover +€355,510
new in 2024: €355,510
- Purchases and services +€211,113
new in 2024: €211,113
- Gross operating margin -€25,576
down €25,576 (-14.8%), from €172,929 to €147,353
- Financial income -€19,472
down €19,472 (-99.8%), from €19,502 to €30
- Provisions -€8,020
down €8,020, from €1,510 to -€6,510
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €400,018 | €300,868 | -€99,150 | -24.8% |
| Fixed assets | 21/28 | €255,643 | €211,846 | -€43,797 | -17.1% |
| Tangible fixed assets | 22/27 | €255,643 | €211,846 | -€43,797 | -17.1% |
| Land and buildings | 22 | €233,187 | €194,051 | -€39,136 | -16.8% |
| Plant, machinery and equipment | 23 | €20,674 | €16,918 | -€3,756 | -18.2% |
| Furniture and vehicles | 24 | €1,781 | €877 | -€904 | -50.8% |
| Current assets | 29/58 | €144,376 | €89,022 | -€55,354 | -38.3% |
| Stocks and contracts in progress | 3 | €2,991 | €2,710 | -€281 | -9.4% |
| Stocks | 30/36 | €2,991 | €2,710 | -€281 | -9.4% |
| Amounts receivable within one year | 40/41 | €66,505 | €52,934 | -€13,571 | -20.4% |
| Trade receivables | 40 | €58,612 | €41,322 | -€17,290 | -29.5% |
| Other amounts receivable | 41 | €7,893 | €11,612 | +€3,719 | +47.1% |
| Cash at bank and in hand | 54/58 | €74,870 | €32,448 | -€42,422 | -56.7% |
| Deferred charges and accrued income | 490/1 | €10 | €930 | +€920 | +9200.0% |
| Total equity and liabilities | 10/49 | €400,018 | €300,868 | -€99,150 | -24.8% |
| Equity | 10/15 | €56,677 | -€27,716 | -€84,393 | |
| Contributions | 10/11 | €99,157 | €99,157 | -€0 | 0.0% |
| Capital | 10 | €99,157 | €99,157 | -€0 | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | -€0 | 0.0% |
| Reserves | 13 | €23,547 | €23,548 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | +€0 | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | +€0 | 0.0% |
| Distributable reserves | 133 | €13,632 | €13,632 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€72,050 | -€156,443 | -€84,393 | -117.1% |
| Investment grants | 15 | €6,022 | €6,022 | -€0 | 0.0% |
| Provisions and deferred taxes | 16 | €19,498 | €11,530 | -€7,968 | -40.9% |
| Provisions for liabilities and charges | 160/5 | €6,510 | - | -€6,510 | |
| Other liabilities and charges | 164/5 | €6,510 | - | -€6,510 | |
| Deferred taxes | 168 | €12,988 | €11,530 | -€1,458 | -11.2% |
| Amounts payable | 17/49 | €323,843 | €317,054 | -€6,789 | -2.1% |
| Amounts payable within one year | 42/48 | €320,514 | €317,054 | -€3,460 | -1.1% |
| Trade debts | 44 | €300,011 | €271,846 | -€28,165 | -9.4% |
| Suppliers | 440/4 | €300,011 | €271,846 | -€28,165 | -9.4% |
| Taxes, remuneration and social security | 45 | €18,998 | €15,772 | -€3,226 | -17.0% |
| Remuneration and social security | 454/9 | €18,998 | €15,772 | -€3,226 | -17.0% |
| Other amounts payable | 47/48 | €1,506 | €29,436 | +€27,930 | +1854.9% |
| Accrued charges and deferred income | 492/3 | €3,328 | - | -€3,328 | |
| Turnover | 70 | - | €355,510 | +€355,510 | |
| Non-recurring operating income | 76A | €30,748 | €2,956 | -€27,792 | -90.4% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €211,113 | +€211,113 | |
| Remuneration, social security and pensions | 62 | €167,399 | €165,089 | -€2,310 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,083 | €44,146 | -€937 | -2.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,510 | -€6,510 | -€8,020 | |
| Other operating charges | 640/8 | €17,031 | €23,455 | +€6,424 | +37.7% |
| Non-recurring operating charges | 66A | €2,084 | - | -€2,084 | |
| Gross operating margin | 9900 | €172,929 | €147,353 | -€25,576 | -14.8% |
| Operating profit (loss) | 9901 | -€60,179 | -€78,827 | -€18,648 | -31.0% |
| Financial income | 75/76B | €19,502 | €30 | -€19,472 | -99.8% |
| Recurring financial income | 75 | €19,502 | €30 | -€19,472 | -99.8% |
| Financial charges | 65/66B | €3,866 | €7,054 | +€3,188 | +82.5% |
| Recurring financial charges | 65 | €3,866 | €7,054 | +€3,188 | +82.5% |
| Profit (loss) for the period before taxes | 9903 | -€44,542 | -€85,851 | -€41,309 | -92.7% |
| Transfer from deferred taxes | 780 | €1,458 | €1,458 | -€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€43,084 | -€84,393 | -€41,309 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,084 | -€84,393 | -€41,309 | -95.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.