ACOMMA: 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.
ACOMMA
Largest movements
- Current investments -€30,000
down €30,000 (-100.0%), from €30,000 to €0
- Cash +€1,459
up €1,459 (+168.9%), from €864 to €2,323
mainly Current investments (+€30,000) and Depreciation (+€472)
- Receivables within one year +€696
up €696 (+82.1%), from €847 to €1,543
of which Other amounts receivable: +€1,543
- Tangible fixed assets -€472
down €472 (-38.9%), from €1,213 to €742
- Profit (loss) carried forward -€9,050
new in 2024: -€9,050
- Tax, wage and social debts -€7,891
down €7,891 (-100.0%), from €7,891 to €0
of which Remuneration and social security: -€6,299
- Reserves -€4,713
down €4,713 (-100.0%), from €4,713 to €0
of which Distributable reserves: -€4,713
- Other debts -€4,505
down €4,505 (-65.9%), from €6,841 to €2,336
- Trade debts -€2,301
down €2,301 (-46.4%), from €4,963 to €2,662
- Gross operating margin -€14,217
down €14,217, from €1,387 to -€12,830
- Financial income +€308
up €308 (+219807.1%), from €0 to €308
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 | €32,925 | €4,608 | -€28,317 | -86.0% |
| Fixed assets | 21/28 | €1,213 | €742 | -€472 | -38.9% |
| Tangible fixed assets | 22/27 | €1,213 | €742 | -€472 | -38.9% |
| Furniture and vehicles | 24 | €1,213 | €742 | -€472 | -38.9% |
| Current assets | 29/58 | €31,711 | €3,866 | -€27,845 | -87.8% |
| Amounts receivable within one year | 40/41 | €847 | €1,543 | +€696 | +82.1% |
| Trade receivables | 40 | €847 | €0 | -€847 | -100.0% |
| Other amounts receivable | 41 | €0 | €1,543 | +€1,543 | +3856750.0% |
| Current investments | 50/53 | €30,000 | €0 | -€30,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €864 | €2,323 | +€1,459 | +168.9% |
| Total equity and liabilities | 10/49 | €32,925 | €4,608 | -€28,317 | -86.0% |
| Equity | 10/15 | €12,713 | -€1,050 | -€13,763 | |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €4,713 | €0 | -€4,713 | -100.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €4,713 | €0 | -€4,713 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€9,050 | -€9,050 | |
| Amounts payable | 17/49 | €20,211 | €5,657 | -€14,554 | -72.0% |
| Amounts payable within one year | 42/48 | €19,695 | €4,998 | -€14,697 | -74.6% |
| Trade debts | 44 | €4,963 | €2,662 | -€2,301 | -46.4% |
| Suppliers | 440/4 | €4,963 | €2,662 | -€2,301 | -46.4% |
| Taxes, remuneration and social security | 45 | €7,891 | €0 | -€7,891 | -100.0% |
| Taxes | 450/3 | €1,593 | €0 | -€1,593 | -100.0% |
| Remuneration and social security | 454/9 | €6,299 | €0 | -€6,299 | -100.0% |
| Other amounts payable | 47/48 | €6,841 | €2,336 | -€4,505 | -65.9% |
| Accrued charges and deferred income | 492/3 | €516 | €660 | +€143 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €568 | €472 | -€96 | -16.9% |
| Other operating charges | 640/8 | €630 | €592 | -€38 | -6.1% |
| Gross operating margin | 9900 | €1,387 | -€12,830 | -€14,217 | |
| Operating profit (loss) | 9901 | €190 | -€13,893 | -€14,083 | |
| Financial income | 75/76B | €0 | €308 | +€308 | +219807.1% |
| Recurring financial income | 75 | €0 | €308 | +€308 | +219807.1% |
| Financial charges | 65/66B | €134 | €178 | +€43 | +32.4% |
| Recurring financial charges | 65 | €134 | €178 | +€43 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €56 | -€13,763 | -€13,819 | |
| Income taxes | 67/77 | €0 | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €56 | -€13,763 | -€13,819 | |
| Profit (loss) for the period to be appropriated | 9905 | €56 | -€13,763 | -€13,819 |
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 2 October 2026 via checked.be.