Acomme: 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.
Acomme
Largest movements
- Receivables within one year +€85,900
up €85,900 (+122.9%), from €69,870 to €155,769
of which Trade receivables: +€66,906
- Tangible fixed assets -€35,136
down €35,136 (-28.0%), from €125,463 to €90,327
of which Furniture and vehicles: -€24,862
- Cash -€16,383
down €16,383 (-18.6%), from €88,145 to €71,763
mainly Receivables within one year (-€85,900) and Deferred charges and accrued income (-€16,157)
- Deferred charges and accrued income +€16,157
new in 2025: €16,157
- Stocks and contracts +€3,823
up €3,823 (+49.8%), from €7,676 to €11,499
- Debts after one year +€56,957
new in 2025: €56,957
- Profit (loss) carried forward -€3,630
down €3,630 (-1.5%), from €245,546 to €241,915
- Gross operating margin -€21,609
down €21,609 (-32.9%), from €65,775 to €44,166
- Taxes -€4,148
down €4,148 (-52.2%), from €7,942 to €3,794
- Depreciation +€3,368
up €3,368 (+10.0%), from €33,714 to €37,082
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.
Cash bridge derived
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 | €291,154 | €345,515 | +€54,361 | +18.7% |
| Fixed assets | 21/28 | €125,463 | €90,327 | -€35,136 | -28.0% |
| Tangible fixed assets | 22/27 | €125,463 | €90,327 | -€35,136 | -28.0% |
| Plant, machinery and equipment | 23 | €69,840 | €59,565 | -€10,274 | -14.7% |
| Furniture and vehicles | 24 | €55,623 | €30,761 | -€24,862 | -44.7% |
| Current assets | 29/58 | €165,691 | €255,188 | +€89,497 | +54.0% |
| Stocks and contracts in progress | 3 | €7,676 | €11,499 | +€3,823 | +49.8% |
| Stocks | 30/36 | €7,676 | €11,499 | +€3,823 | +49.8% |
| Amounts receivable within one year | 40/41 | €69,870 | €155,769 | +€85,900 | +122.9% |
| Trade receivables | 40 | €50,660 | €117,567 | +€66,906 | +132.1% |
| Other amounts receivable | 41 | €19,209 | €38,203 | +€18,993 | +98.9% |
| Cash at bank and in hand | 54/58 | €88,145 | €71,763 | -€16,383 | -18.6% |
| Deferred charges and accrued income | 490/1 | - | €16,157 | +€16,157 | |
| Total equity and liabilities | 10/49 | €291,154 | €345,515 | +€54,361 | +18.7% |
| Equity | 10/15 | €266,006 | €262,375 | -€3,630 | -1.4% |
| Contributions | 10/11 | €20,363 | €20,363 | = | 0.0% |
| Reserves | 13 | €97 | €97 | = | 0.0% |
| Non-distributable reserves | 130/1 | €97 | €97 | = | 0.0% |
| Reserves not available under the articles | 1311 | €97 | €97 | = | 0.0% |
| Profit (loss) carried forward | 14 | €245,546 | €241,915 | -€3,630 | -1.5% |
| Amounts payable | 17/49 | €25,149 | €83,140 | +€57,991 | +230.6% |
| Amounts payable after more than one year | 17 | - | €56,957 | +€56,957 | |
| Financial debts | 170/4 | - | €56,957 | +€56,957 | |
| Amounts payable within one year | 42/48 | €25,149 | €24,904 | -€245 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €14,652 | €13,043 | -€1,609 | -11.0% |
| Trade debts | 44 | €2,808 | €943 | -€1,865 | -66.4% |
| Suppliers | 440/4 | €2,808 | €943 | -€1,865 | -66.4% |
| Taxes, remuneration and social security | 45 | €7,585 | €7,585 | = | 0.0% |
| Taxes | 450/3 | €7,585 | €7,585 | = | 0.0% |
| Other amounts payable | 47/48 | €104 | €3,333 | +€3,229 | +3106.9% |
| Accrued charges and deferred income | 492/3 | - | €1,279 | +€1,279 | |
| Non-recurring operating income | 76A | - | €16,093 | +€16,093 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,714 | €37,082 | +€3,368 | +10.0% |
| Other operating charges | 640/8 | €6,567 | €6,621 | +€54 | +0.8% |
| Non-recurring operating charges | 66A | €836 | - | -€836 | |
| Gross operating margin | 9900 | €65,775 | €44,166 | -€21,609 | -32.9% |
| Operating profit (loss) | 9901 | €24,657 | €463 | -€24,194 | -98.1% |
| Financial income | 75/76B | €367 | €331 | -€36 | -9.7% |
| Recurring financial income | 75 | €367 | €331 | -€36 | -9.7% |
| Financial charges | 65/66B | €716 | €630 | -€85 | -11.9% |
| Recurring financial charges | 65 | €716 | €630 | -€85 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €24,309 | €164 | -€24,145 | -99.3% |
| Income taxes | 67/77 | €7,942 | €3,794 | -€4,148 | -52.2% |
| Profit (loss) for the period | 9904 | €16,366 | -€3,630 | -€19,997 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,366 | -€3,630 | -€19,997 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.