ACOMET: 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.
ACOMET
Largest movements
- Current investments -€51,732
no longer reported in 2025 (was €51,732)
- Receivables within one year +€18,592
up €18,592 (+97.5%), from €19,073 to €37,665
of which Other amounts receivable: +€18,592
- Tangible fixed assets -€14,264
down €14,264 (-2.3%), from €629,084 to €614,820
of which Furniture and vehicles: -€8,663
- Debts after one year -€59,130
down €59,130 (-15.9%), from €372,644 to €313,514
- Profit (loss) carried forward +€38,138
no longer reported in 2025 (was -€38,138)
- Trade debts -€26,030
down €26,030 (-73.1%), from €35,600 to €9,570
- Other debts -€8,772
no longer reported in 2025 (was €8,772)
- Financial income +€16,037
up €16,037 (+968%), from €1,657 to €17,694
- Depreciation +€12,417
up €12,417 (+65.8%), from €18,867 to €31,284
- Gross operating margin +€10,041
up €10,041 (+13.8%), from €72,758 to €82,799
- Financial charges +€3,250
up €3,250 (+30.6%), from €10,634 to €13,884
- Other operating charges +€849
up €849 (+29.7%), from €2,862 to €3,711
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 | €721,714 | €668,007 | -€53,707 | -7.4% |
| Fixed assets | 21/28 | €629,084 | €614,820 | -€14,264 | -2.3% |
| Tangible fixed assets | 22/27 | €629,084 | €614,820 | -€14,264 | -2.3% |
| Land and buildings | 22 | €591,833 | €586,232 | -€5,601 | -0.9% |
| Furniture and vehicles | 24 | €37,251 | €28,588 | -€8,663 | -23.3% |
| Current assets | 29/58 | €92,630 | €53,187 | -€39,443 | -42.6% |
| Amounts receivable within one year | 40/41 | €19,073 | €37,665 | +€18,592 | +97.5% |
| Trade receivables | 40 | €14,974 | €14,974 | = | 0.0% |
| Other amounts receivable | 41 | €4,099 | €22,691 | +€18,592 | +454% |
| Current investments | 50/53 | €51,732 | - | -€51,732 | |
| Cash at bank and in hand | 54/58 | €13,703 | €9,023 | -€4,680 | -34.2% |
| Deferred charges and accrued income | 490/1 | €8,122 | €6,499 | -€1,623 | -20.0% |
| Total equity and liabilities | 10/49 | €721,714 | €668,007 | -€53,707 | -7.4% |
| Equity | 10/15 | €234,172 | €276,708 | +€42,536 | +18.2% |
| Contributions | 10/11 | €268,592 | €268,592 | = | 0.0% |
| Capital | 10 | €268,592 | €268,592 | = | 0.0% |
| Issued capital | 100 | €268,592 | €268,592 | = | 0.0% |
| Reserves | 13 | €3,718 | €8,116 | +€4,398 | +118% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Legal reserve | 130 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | - | €4,398 | +€4,398 | |
| Profit (loss) carried forward | 14 | -€38,138 | - | +€38,138 | |
| Amounts payable | 17/49 | €487,542 | €391,299 | -€96,243 | -19.7% |
| Amounts payable after more than one year | 17 | €372,644 | €313,514 | -€59,130 | -15.9% |
| Financial debts | 170/4 | €372,644 | €313,514 | -€59,130 | -15.9% |
| Amounts payable within one year | 42/48 | €114,898 | €77,785 | -€37,113 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €63,872 | €64,996 | +€1,124 | +1.8% |
| Trade debts | 44 | €35,600 | €9,570 | -€26,030 | -73.1% |
| Suppliers | 440/4 | €35,600 | €9,570 | -€26,030 | -73.1% |
| Taxes, remuneration and social security | 45 | €6,654 | €3,219 | -€3,435 | -51.6% |
| Taxes | 450/3 | €6,654 | €3,219 | -€3,435 | -51.6% |
| Other amounts payable | 47/48 | €8,772 | - | -€8,772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,867 | €31,284 | +€12,417 | +65.8% |
| Other operating charges | 640/8 | €2,862 | €3,711 | +€849 | +29.7% |
| Gross operating margin | 9900 | €72,758 | €82,799 | +€10,041 | +13.8% |
| Operating profit (loss) | 9901 | €51,029 | €47,804 | -€3,225 | -6.3% |
| Financial income | 75/76B | €1,657 | €17,694 | +€16,037 | +968% |
| Recurring financial income | 75 | €1,657 | €17,694 | +€16,037 | +968% |
| Financial charges | 65/66B | €10,634 | €13,884 | +€3,250 | +30.6% |
| Recurring financial charges | 65 | €10,634 | €13,884 | +€3,250 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €42,052 | €51,614 | +€9,562 | +22.7% |
| Income taxes | 67/77 | €9,243 | €9,078 | -€165 | -1.8% |
| Profit (loss) for the period | 9904 | €32,809 | €42,536 | +€9,727 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,809 | €42,536 | +€9,727 | +29.6% |
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 19 October 2026 via checked.be.