ACOSIM: 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.
ACOSIM
Largest movements
- Cash -€64,239
down €64,239 (-83.3%), from €77,156 to €12,917
mainly Receivables within one year (-€33,421) and Other debts (-€12,581)
- Receivables within one year +€33,421
up €33,421 (+14.6%), from €228,621 to €262,042
of which Trade receivables: +€39,270
- Tangible fixed assets +€9,514
up €9,514 (+272.2%), from €3,495 to €13,009
of which Other tangible fixed assets: +€10,239
- Other debts -€12,581
down €12,581 (-6.0%), from €210,177 to €197,596
- Profit (loss) carried forward -€6,707
down €6,707 (-12.6%), from €53,386 to €46,679
- Depreciation -€47,277
down €47,277 (-94.8%), from €49,856 to €2,579
- Gross operating margin -€47,104
down €47,104 (-48.4%), from €97,414 to €50,310
- Other operating charges +€6,651
up €6,651 (+114.1%), from €5,827 to €12,477
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 | €309,365 | €288,063 | -€21,302 | -6.9% |
| Fixed assets | 21/28 | €3,495 | €13,009 | +€9,514 | +272.2% |
| Tangible fixed assets | 22/27 | €3,495 | €13,009 | +€9,514 | +272.2% |
| Furniture and vehicles | 24 | €2,196 | €1,471 | -€725 | -33.0% |
| Other tangible fixed assets | 26 | €1,299 | €11,537 | +€10,239 | +788.5% |
| Current assets | 29/58 | €305,870 | €275,054 | -€30,816 | -10.1% |
| Amounts receivable within one year | 40/41 | €228,621 | €262,042 | +€33,421 | +14.6% |
| Trade receivables | 40 | €206,595 | €245,865 | +€39,270 | +19.0% |
| Other amounts receivable | 41 | €22,026 | €16,177 | -€5,849 | -26.6% |
| Cash at bank and in hand | 54/58 | €77,156 | €12,917 | -€64,239 | -83.3% |
| Deferred charges and accrued income | 490/1 | €93 | €95 | +€2 | +2.0% |
| Total equity and liabilities | 10/49 | €309,365 | €288,063 | -€21,302 | -6.9% |
| Equity | 10/15 | €73,846 | €67,139 | -€6,707 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,386 | €46,679 | -€6,707 | -12.6% |
| Amounts payable | 17/49 | €235,518 | €220,923 | -€14,595 | -6.2% |
| Amounts payable within one year | 42/48 | €220,554 | €207,227 | -€13,327 | -6.0% |
| Trade debts | 44 | €2,844 | €2,464 | -€380 | -13.4% |
| Suppliers | 440/4 | €2,844 | €2,464 | -€380 | -13.4% |
| Taxes, remuneration and social security | 45 | €7,533 | €7,167 | -€365 | -4.9% |
| Taxes | 450/3 | €4,220 | €3,548 | -€672 | -15.9% |
| Remuneration and social security | 454/9 | €3,313 | €3,620 | +€307 | +9.3% |
| Other amounts payable | 47/48 | €210,177 | €197,596 | -€12,581 | -6.0% |
| Accrued charges and deferred income | 492/3 | €14,965 | €13,697 | -€1,268 | -8.5% |
| Remuneration, social security and pensions | 62 | €22,885 | €23,821 | +€936 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,856 | €2,579 | -€47,277 | -94.8% |
| Other operating charges | 640/8 | €5,827 | €12,477 | +€6,651 | +114.1% |
| Gross operating margin | 9900 | €97,414 | €50,310 | -€47,104 | -48.4% |
| Operating profit (loss) | 9901 | €18,846 | €11,432 | -€7,414 | -39.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €15,579 | €15,312 | -€267 | -1.7% |
| Recurring financial charges | 65 | €15,579 | €15,312 | -€267 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €3,267 | -€3,879 | -€7,147 | |
| Income taxes | 67/77 | €3,579 | €2,828 | -€751 | -21.0% |
| Profit (loss) for the period | 9904 | -€311 | -€6,707 | -€6,396 | -2054.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€311 | -€6,707 | -€6,396 | -2054.1% |
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 10 October 2026 via checked.be.