ACRODIMI: 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.
ACRODIMI
Largest movements
- Cash +€90,078
up €90,078 (+11,806%), from €763 to €90,841
mainly Net result for the year (+€80,113) and Tax, wage and social debts (+€6,184)
- Tangible fixed assets -€4,945
down €4,945 (-21.1%), from €23,398 to €18,453
of which Plant, machinery and equipment: -€4,837
- Receivables within one year -€3,991
down €3,991 (-6.0%), from €66,323 to €62,332
of which Trade receivables: -€3,982
- Deferred charges and accrued income -€3,957
down €3,957 (-25.6%), from €15,433 to €11,476
- Reserves +€77,601
up €77,601 (+229%), from €33,901 to €111,502
- Trade debts -€11,703
down €11,703 (-24.0%), from €48,736 to €37,033
- Tax, wage and social debts +€6,184
up €6,184 (+46.3%), from €13,361 to €19,545
of which Taxes: +€6,178
- Other debts +€2,571
up €2,571 (+29.3%), from €8,781 to €11,352
- Profit (loss) carried forward +€2,512
no longer reported in 2025 (was -€2,512)
- Gross operating margin +€96,939
up €96,939 (+702%), from €13,811 to €110,750
- Taxes +€23,648
up €23,648 (+2,518%), from €939 to €24,587
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 | €108,467 | €185,652 | +€77,185 | +71.2% |
| Fixed assets | 21/28 | €25,948 | €21,003 | -€4,945 | -19.1% |
| Tangible fixed assets | 22/27 | €23,398 | €18,453 | -€4,945 | -21.1% |
| Plant, machinery and equipment | 23 | €5,758 | €921 | -€4,837 | -84.0% |
| Furniture and vehicles | 24 | - | €3,672 | +€3,672 | |
| Other tangible fixed assets | 26 | €17,640 | €13,860 | -€3,780 | -21.4% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €82,519 | €164,649 | +€82,130 | +99.5% |
| Amounts receivable within one year | 40/41 | €66,323 | €62,332 | -€3,991 | -6.0% |
| Trade receivables | 40 | €52,251 | €48,269 | -€3,982 | -7.6% |
| Other amounts receivable | 41 | €14,072 | €14,063 | -€9 | -0.1% |
| Cash at bank and in hand | 54/58 | €763 | €90,841 | +€90,078 | +11,806% |
| Deferred charges and accrued income | 490/1 | €15,433 | €11,476 | -€3,957 | -25.6% |
| Total equity and liabilities | 10/49 | €108,467 | €185,652 | +€77,185 | +71.2% |
| Equity | 10/15 | €37,589 | €117,702 | +€80,113 | +213% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,901 | €111,502 | +€77,601 | +229% |
| Distributable reserves | 133 | €33,901 | €111,502 | +€77,601 | +229% |
| Profit (loss) carried forward | 14 | -€2,512 | - | +€2,512 | |
| Amounts payable | 17/49 | €70,878 | €67,950 | -€2,928 | -4.1% |
| Amounts payable within one year | 42/48 | €70,878 | €67,930 | -€2,948 | -4.2% |
| Trade debts | 44 | €48,736 | €37,033 | -€11,703 | -24.0% |
| Suppliers | 440/4 | €48,736 | €37,033 | -€11,703 | -24.0% |
| Taxes, remuneration and social security | 45 | €13,361 | €19,545 | +€6,184 | +46.3% |
| Taxes | 450/3 | €13,052 | €19,230 | +€6,178 | +47.3% |
| Remuneration and social security | 454/9 | €309 | €315 | +€6 | +1.9% |
| Other amounts payable | 47/48 | €8,781 | €11,352 | +€2,571 | +29.3% |
| Accrued charges and deferred income | 492/3 | - | €20 | +€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,731 | €4,945 | +€214 | +4.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €480 | -€480 | -€960 | |
| Other operating charges | 640/8 | €680 | €704 | +€24 | +3.5% |
| Gross operating margin | 9900 | €13,811 | €110,750 | +€96,939 | +702% |
| Operating profit (loss) | 9901 | €7,920 | €105,581 | +€97,661 | +1,233% |
| Financial income | 75/76B | €5 | €73 | +€68 | +1,360% |
| Recurring financial income | 75 | €5 | €73 | +€68 | +1,360% |
| Financial charges | 65/66B | €955 | €954 | -€1 | -0.1% |
| Recurring financial charges | 65 | €955 | €954 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €6,970 | €104,700 | +€97,730 | +1,402% |
| Income taxes | 67/77 | €939 | €24,587 | +€23,648 | +2,518% |
| Profit (loss) for the period | 9904 | €6,031 | €80,113 | +€74,082 | +1,228% |
| Profit (loss) for the period to be appropriated | 9905 | €6,031 | €80,113 | +€74,082 | +1,228% |
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 17 October 2026 via checked.be.