ACOME: 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.
ACOME
Largest movements
- Receivables within one year +€67,134
up €67,134 (+124%), from €54,305 to €121,439
of which Trade receivables: +€56,032
- Deferred charges and accrued income +€12,921
up €12,921 (+189%), from €6,823 to €19,744
- Tangible fixed assets -€5,703
down €5,703 (-77.5%), from €7,355 to €1,652
of which Plant, machinery and equipment: -€3,224
- Cash -€2,301
down €2,301 (-31.6%), from €7,289 to €4,988
mainly Receivables within one year (-€67,134) and Deferred charges and accrued income (-€12,921)
- Advances received +€47,000
new in 2026: €47,000
- Trade debts +€29,773
up €29,773 (+202%), from €14,737 to €44,510
- Profit (loss) carried forward -€4,505
down €4,505 (-7.7%), from -€58,552 to -€63,057
- Depreciation -€8,408
down €8,408 (-59.6%), from €14,111 to €5,703
- Gross operating margin +€5,111
up €5,111, from -€1,203 to €3,908
- Other operating charges +€1,959
up €1,959 (+440%), from €445 to €2,404
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,271 | €148,322 | +€72,051 | +94.5% |
| Fixed assets | 21/28 | €7,855 | €2,152 | -€5,703 | -72.6% |
| Tangible fixed assets | 22/27 | €7,355 | €1,652 | -€5,703 | -77.5% |
| Plant, machinery and equipment | 23 | €4,876 | €1,652 | -€3,224 | -66.1% |
| Furniture and vehicles | 24 | €2,479 | €0 | -€2,479 | -100% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €68,416 | €146,171 | +€77,755 | +114% |
| Amounts receivable within one year | 40/41 | €54,305 | €121,439 | +€67,134 | +124% |
| Trade receivables | 40 | €54,305 | €110,337 | +€56,032 | +103% |
| Other amounts receivable | 41 | €0 | €11,102 | +€11,102 | |
| Cash at bank and in hand | 54/58 | €7,289 | €4,988 | -€2,301 | -31.6% |
| Deferred charges and accrued income | 490/1 | €6,823 | €19,744 | +€12,921 | +189% |
| Total equity and liabilities | 10/49 | €76,271 | €148,322 | +€72,051 | +94.5% |
| Equity | 10/15 | -€50,720 | -€55,225 | -€4,505 | -8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,632 | €1,632 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,632 | €1,632 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,632 | €1,632 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,552 | -€63,057 | -€4,505 | -7.7% |
| Amounts payable | 17/49 | €126,991 | €203,547 | +€76,557 | +60.3% |
| Amounts payable within one year | 42/48 | €126,991 | €203,547 | +€76,557 | +60.3% |
| Financial debts | 43 | €43,826 | €44,380 | +€554 | +1.3% |
| Credit institutions | 430/8 | €0 | €554 | +€554 | |
| Other loans | 439 | €43,826 | €43,826 | = | 0.0% |
| Trade debts | 44 | €14,737 | €44,510 | +€29,773 | +202% |
| Suppliers | 440/4 | €14,737 | €44,510 | +€29,773 | +202% |
| Advances received on contracts in progress | 46 | - | €47,000 | +€47,000 | |
| Taxes, remuneration and social security | 45 | €770 | €0 | -€770 | -100% |
| Taxes | 450/3 | €770 | €0 | -€770 | -100% |
| Other amounts payable | 47/48 | €67,657 | €67,657 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,111 | €5,703 | -€8,408 | -59.6% |
| Other operating charges | 640/8 | €445 | €2,404 | +€1,959 | +440% |
| Gross operating margin | 9900 | -€1,203 | €3,908 | +€5,111 | |
| Operating profit (loss) | 9901 | -€15,759 | -€4,199 | +€11,561 | +73.4% |
| Financial charges | 65/66B | €281 | €307 | +€26 | +9.2% |
| Recurring financial charges | 65 | €281 | €307 | +€26 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,040 | -€4,505 | +€11,535 | +71.9% |
| Profit (loss) for the period | 9904 | -€16,040 | -€4,505 | +€11,535 | +71.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,040 | -€4,505 | +€11,535 | +71.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.