ACOMED: 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.
ACOMED
Largest movements
- Cash -€232,699
down €232,699 (-27.8%), from €837,939 to €605,241
mainly Other debts (-€914,224) and Trade debts (-€3,588)
- Receivables after one year -€223,220
no longer reported in 2024 (was €223,220)
- Other debts -€914,224
down €914,224 (-91.4%), from €1.0m to €85,776
- Profit (loss) carried forward +€409,130
up €409,130 (+79.4%), from €515,462 to €924,592
- Tax, wage and social debts +€47,878
up €47,878 (+579.2%), from €8,267 to €56,145
- Gross operating margin +€152,863
up €152,863 (+37.5%), from €407,870 to €560,733
- Taxes +€44,720
up €44,720 (+47.9%), from €93,267 to €137,987
- Depreciation -€14,037
down €14,037 (-65.9%), from €21,287 to €7,250
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 | €1,708,722 | €1,247,902 | -€460,820 | -27.0% |
| Fixed assets | 21/28 | €18,419 | €13,518 | -€4,901 | -26.6% |
| Tangible fixed assets | 22/27 | €18,347 | €13,446 | -€4,901 | -26.7% |
| Land and buildings | 22 | €15,291 | €10,194 | -€5,097 | -33.3% |
| Plant, machinery and equipment | 23 | €2,905 | €3,253 | +€348 | +12.0% |
| Furniture and vehicles | 24 | €152 | - | -€152 | |
| Financial fixed assets | 28 | €72 | €72 | = | 0.0% |
| Current assets | 29/58 | €1,690,303 | €1,234,384 | -€455,919 | -27.0% |
| Amounts receivable after more than one year | 29 | €223,220 | - | -€223,220 | |
| Other amounts receivable | 291 | €223,220 | - | -€223,220 | |
| Amounts receivable within one year | 40/41 | €629,144 | €629,144 | = | 0.0% |
| Other amounts receivable | 41 | €629,144 | €629,144 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €837,939 | €605,241 | -€232,699 | -27.8% |
| Total equity and liabilities | 10/49 | €1,708,722 | €1,247,902 | -€460,820 | -27.0% |
| Equity | 10/15 | €618,794 | €1,027,924 | +€409,130 | +66.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,732 | €84,732 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,872 | €32,872 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €515,462 | €924,592 | +€409,130 | +79.4% |
| Amounts payable | 17/49 | €1,089,928 | €219,978 | -€869,950 | -79.8% |
| Amounts payable within one year | 42/48 | €1,089,928 | €219,978 | -€869,950 | -79.8% |
| Current portion of amounts payable after more than one year | 42 | €78,074 | €78,057 | -€17 | 0.0% |
| Trade debts | 44 | €3,588 | - | -€3,588 | |
| Suppliers | 440/4 | €3,588 | - | -€3,588 | |
| Taxes, remuneration and social security | 45 | €8,267 | €56,145 | +€47,878 | +579.2% |
| Taxes | 450/3 | €8,267 | €56,145 | +€47,878 | +579.2% |
| Other amounts payable | 47/48 | €1,000,000 | €85,776 | -€914,224 | -91.4% |
| Remuneration, social security and pensions | 62 | €537 | €3,687 | +€3,150 | +586.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,287 | €7,250 | -€14,037 | -65.9% |
| Other operating charges | 640/8 | €3,210 | €305 | -€2,905 | -90.5% |
| Gross operating margin | 9900 | €407,870 | €560,733 | +€152,863 | +37.5% |
| Operating profit (loss) | 9901 | €382,836 | €549,490 | +€166,654 | +43.5% |
| Financial charges | 65/66B | €2,177 | €2,373 | +€195 | +9.0% |
| Recurring financial charges | 65 | €2,177 | €2,373 | +€195 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €380,659 | €547,117 | +€166,459 | +43.7% |
| Income taxes | 67/77 | €93,267 | €137,987 | +€44,720 | +47.9% |
| Profit (loss) for the period | 9904 | €287,392 | €409,130 | +€121,739 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €287,392 | €409,130 | +€121,739 | +42.4% |
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 7 October 2026 via checked.be.