A.C.J.L.K: what changed
What changed
A.C.J.L.K
NACE 47.279, Other retail sale of food
filed annual accounts (NBB)
Net result for the year
€93,585
2025 · -€18,332+€111,916
Equity
€322,726
2025 · €338,897-€16,171
Cash
€132,157
2025 · €39,441+€92,717
Balance sheet total
€1.4m
2025 · €1.3m+€99,039
Largest movements
Assets
- Cash +€92,717
up €92,717 (+235%), from €39,441 to €132,157
mainly Other debts (+€163,000) and Net result for the year (+€93,585)
- Receivables within one year +€24,730
up €24,730 (+28.8%), from €85,806 to €110,536
of which Other amounts receivable: +€17,384
- Deferred charges and accrued income -€18,370
down €18,370 (-11.4%), from €161,535 to €143,166
- Stocks and contracts +€14,780
up €14,780 (+7.9%), from €187,599 to €202,378
Equity and liabilities
- Other debts +€163,000
up €163,000 (+84.0%), from €194,057 to €357,057
- Debts after one year -€96,485
down €96,485 (-40.3%), from €239,144 to €142,659
- Current portion of long-term debt -€61,654
down €61,654 (-51.1%), from €120,639 to €58,985
- Trade debts +€60,811
up €60,811 (+15.2%), from €400,265 to €461,076
- Tax, wage and social debts +€44,605
up €44,605 (+158%), from €28,226 to €72,831
of which Taxes: +€49,170
Income statement
- Gross operating margin +€100,879
up €100,879 (+35.3%), from €286,127 to €387,005
- Depreciation -€30,000
down €30,000 (-38.8%), from €77,398 to €47,398
- Taxes +€29,485
up €29,485 (+20,151%), from €146 to €29,632
- Staff costs -€26,414
down €26,414 (-12.7%), from €207,707 to €181,294
- Other operating charges +€8,978
up €8,978 (+458%), from €1,960 to €10,938
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€18,332
Gross operating margin
+€100,879
Staff costs
+€26,414
Depreciation
+€30,000
Other operating charges
-€8,978
Financial income
+€623
Financial charges
-€7,536
Taxes
-€29,485
Result 2026
€93,585
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€393,192
Investment
-€32,580
Financing
-€267,895
Cash 2025
€39,441
From operations (derived)
+€393,192
Net result for the year
+€93,585
Depreciation
+€47,398
Stocks and contracts
-€14,780
Receivables within one year
-€24,730
Deferred charges and accrued income
+€18,370
Trade debts
+€60,811
Tax, wage and social debts
+€44,605
Other debts
+€163,000
Accrued charges and deferred income
+€4,933
Investment (derived)
-€32,580
Investment in fixed assets (net)
-€32,580
Financing
-€267,895
Debts after one year
-€96,485
Current portion of long-term debt
-€61,654
Contributions, distributions and other
-€109,756
Cash 2026
€132,157
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,330,701 | €1,429,740 | +€99,039 | +7.4% |
| Formation expenses | 20 | €22,500 | €15,000 | -€7,500 | -33.3% |
| Fixed assets | 21/28 | €833,820 | €826,503 | -€7,318 | -0.9% |
| Tangible fixed assets | 22/27 | €219,383 | €212,065 | -€7,318 | -3.3% |
| Plant, machinery and equipment | 23 | €151,730 | €156,846 | +€5,117 | +3.4% |
| Furniture and vehicles | 24 | €67,653 | €55,219 | -€12,435 | -18.4% |
| Financial fixed assets | 28 | €614,438 | €614,438 | = | 0.0% |
| Current assets | 29/58 | €474,381 | €588,237 | +€113,856 | +24.0% |
| Stocks and contracts in progress | 3 | €187,599 | €202,378 | +€14,780 | +7.9% |
| Stocks | 30/36 | €187,599 | €202,378 | +€14,780 | +7.9% |
| Amounts receivable within one year | 40/41 | €85,806 | €110,536 | +€24,730 | +28.8% |
| Trade receivables | 40 | €34,384 | €41,730 | +€7,345 | +21.4% |
| Other amounts receivable | 41 | €51,422 | €68,806 | +€17,384 | +33.8% |
| Cash at bank and in hand | 54/58 | €39,441 | €132,157 | +€92,717 | +235% |
| Deferred charges and accrued income | 490/1 | €161,535 | €143,166 | -€18,370 | -11.4% |
| Total equity and liabilities | 10/49 | €1,330,701 | €1,429,740 | +€99,039 | +7.4% |
| Equity | 10/15 | €338,897 | €322,726 | -€16,171 | -4.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Contributions outside capital | 11 | €100,000 | €100,000 | = | 0.0% |
| Other | 1109/19 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €257,229 | €222,726 | -€34,503 | -13.4% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €247,229 | €212,726 | -€34,503 | -14.0% |
| Profit (loss) carried forward | 14 | -€18,332 | - | +€18,332 | |
| Amounts payable | 17/49 | €991,804 | €1,107,014 | +€115,210 | +11.6% |
| Amounts payable after more than one year | 17 | €239,144 | €142,659 | -€96,485 | -40.3% |
| Financial debts | 170/4 | €239,144 | €142,659 | -€96,485 | -40.3% |
| Amounts payable within one year | 42/48 | €743,187 | €949,949 | +€206,762 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €120,639 | €58,985 | -€61,654 | -51.1% |
| Trade debts | 44 | €400,265 | €461,076 | +€60,811 | +15.2% |
| Suppliers | 440/4 | €400,265 | €461,076 | +€60,811 | +15.2% |
| Taxes, remuneration and social security | 45 | €28,226 | €72,831 | +€44,605 | +158% |
| Taxes | 450/3 | €630 | €49,800 | +€49,170 | +7,802% |
| Remuneration and social security | 454/9 | €27,596 | €23,031 | -€4,565 | -16.5% |
| Other amounts payable | 47/48 | €194,057 | €357,057 | +€163,000 | +84.0% |
| Accrued charges and deferred income | 492/3 | €9,473 | €14,406 | +€4,933 | +52.1% |
| Remuneration, social security and pensions | 62 | €207,707 | €181,294 | -€26,414 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,398 | €47,398 | -€30,000 | -38.8% |
| Other operating charges | 640/8 | €1,960 | €10,938 | +€8,978 | +458% |
| Gross operating margin | 9900 | €286,127 | €387,005 | +€100,879 | +35.3% |
| Operating profit (loss) | 9901 | -€939 | €147,375 | +€148,314 | |
| Financial income | 75/76B | €2,547 | €3,170 | +€623 | +24.5% |
| Recurring financial income | 75 | €2,547 | €3,170 | +€623 | +24.5% |
| Financial charges | 65/66B | €19,793 | €27,329 | +€7,536 | +38.1% |
| Recurring financial charges | 65 | €19,793 | €27,329 | +€7,536 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,185 | €123,216 | +€141,402 | |
| Income taxes | 67/77 | €146 | €29,632 | +€29,485 | +20,151% |
| Profit (loss) for the period | 9904 | -€18,332 | €93,585 | +€111,916 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,332 | €93,585 | +€111,916 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.