ACRIMO: 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.
ACRIMO
Largest movements
- Receivables within one year +€2,861
up €2,861 (+21.6%), from €13,272 to €16,133
of which Other amounts receivable: +€2,861
- Tangible fixed assets -€1,572
down €1,572 (-3.8%), from €41,261 to €39,689
- Profit (loss) carried forward -€31,267
down €31,267 (-6.6%), from -€470,767 to -€502,034
- Debts after one year +€30,933
up €30,933 (+7.0%), from €441,612 to €472,545
- Trade debts +€1,885
up €1,885 (+208%), from €907 to €2,792
- Gross operating margin -€7,434
down €7,434 (-47.5%), from -€15,634 to -€23,068
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 | €83,428 | €84,979 | +€1,551 | +1.9% |
| Fixed assets | 21/28 | €41,261 | €39,689 | -€1,572 | -3.8% |
| Tangible fixed assets | 22/27 | €41,261 | €39,689 | -€1,572 | -3.8% |
| Land and buildings | 22 | €41,261 | €39,689 | -€1,572 | -3.8% |
| Current assets | 29/58 | €42,166 | €45,289 | +€3,123 | +7.4% |
| Stocks and contracts in progress | 3 | €27,964 | €27,964 | = | 0.0% |
| Stocks | 30/36 | €27,964 | €27,964 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,272 | €16,133 | +€2,861 | +21.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €13,272 | €16,133 | +€2,861 | +21.6% |
| Cash at bank and in hand | 54/58 | €930 | €1,192 | +€262 | +28.1% |
| Total equity and liabilities | 10/49 | €83,428 | €84,979 | +€1,551 | +1.9% |
| Equity | 10/15 | -€359,092 | -€390,358 | -€31,267 | -8.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €41,850 | €41,850 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,650 | €35,650 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€470,767 | -€502,034 | -€31,267 | -6.6% |
| Investment grants | 15 | €7,825 | €7,825 | = | 0.0% |
| Amounts payable | 17/49 | €442,519 | €475,337 | +€32,818 | +7.4% |
| Amounts payable after more than one year | 17 | €441,612 | €472,545 | +€30,933 | +7.0% |
| Other amounts payable | 178/9 | €441,612 | €472,545 | +€30,933 | +7.0% |
| Amounts payable within one year | 42/48 | €907 | €2,792 | +€1,885 | +208% |
| Trade debts | 44 | €907 | €2,792 | +€1,885 | +208% |
| Suppliers | 440/4 | €907 | €2,792 | +€1,885 | +208% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,572 | €1,572 | = | 0.0% |
| Other operating charges | 640/8 | €6,111 | €6,296 | +€185 | +3.0% |
| Gross operating margin | 9900 | -€15,634 | -€23,068 | -€7,434 | -47.5% |
| Operating profit (loss) | 9901 | -€23,317 | -€31,036 | -€7,718 | -33.1% |
| Financial charges | 65/66B | €40 | €231 | +€191 | +482% |
| Recurring financial charges | 65 | €40 | €231 | +€191 | +482% |
| Profit (loss) for the period before taxes | 9903 | -€23,357 | -€31,267 | -€7,910 | -33.9% |
| Profit (loss) for the period | 9904 | -€23,357 | -€31,267 | -€7,910 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,357 | -€31,267 | -€7,910 | -33.9% |
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 15 October 2026 via checked.be.