A.C.L. LAW: what changed
A.C.L. LAW
Largest movements
- Cash +€224,749
new in 2026: €224,749
mainly Current investments (+€165,567) and Net result for the year (+€44,357)
- Current investments -€165,567
no longer reported in 2026 (was €165,567)
- Receivables within one year -€2,277
no longer reported in 2026 (was €2,277)
- Profit (loss) carried forward +€44,357
up €44,357 (+33.8%), from €131,211 to €175,568
- Tax, wage and social debts +€10,990
up €10,990 (+41.3%), from €26,580 to €37,570
- Short-term financial debts -€3,361
no longer reported in 2026 (was €3,361)
- Trade debts +€2,715
new in 2026: €2,715
- Gross operating margin +€14,484
up €14,484 (+33.9%), from €42,781 to €57,265
- Taxes +€2,987
up €2,987 (+34.1%), from €8,759 to €11,746
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.
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.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,375 | €225,202 | +€56,827 | +33.8% |
| Current assets | 29/58 | €168,375 | €225,202 | +€56,827 | +33.8% |
| Amounts receivable within one year | 40/41 | €2,277 | - | -€2,277 | |
| Trade receivables | 40 | €2,277 | - | -€2,277 | |
| Current investments | 50/53 | €165,567 | - | -€165,567 | |
| Cash at bank and in hand | 54/58 | - | €224,749 | +€224,749 | |
| Deferred charges and accrued income | 490/1 | €531 | €454 | -€78 | -14.6% |
| Total equity and liabilities | 10/49 | €168,375 | €225,202 | +€56,827 | +33.8% |
| Equity | 10/15 | €136,211 | €180,568 | +€44,357 | +32.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,211 | €175,568 | +€44,357 | +33.8% |
| Amounts payable | 17/49 | €32,164 | €44,635 | +€12,470 | +38.8% |
| Amounts payable within one year | 42/48 | €32,164 | €44,635 | +€12,470 | +38.8% |
| Financial debts | 43 | €3,361 | - | -€3,361 | |
| Credit institutions | 430/8 | €3,361 | - | -€3,361 | |
| Trade debts | 44 | - | €2,715 | +€2,715 | |
| Suppliers | 440/4 | - | €2,715 | +€2,715 | |
| Taxes, remuneration and social security | 45 | €26,580 | €37,570 | +€10,990 | +41.3% |
| Taxes | 450/3 | €26,580 | €37,570 | +€10,990 | +41.3% |
| Other amounts payable | 47/48 | €2,223 | €4,350 | +€2,127 | +95.7% |
| Other operating charges | 640/8 | €472 | €823 | +€350 | +74.2% |
| Gross operating margin | 9900 | €42,781 | €57,265 | +€14,484 | +33.9% |
| Operating profit (loss) | 9901 | €42,309 | €56,443 | +€14,134 | +33.4% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | - | €360 | +€360 | |
| Recurring financial charges | 65 | - | €360 | +€360 | |
| Profit (loss) for the period before taxes | 9903 | €42,309 | €56,102 | +€13,793 | +32.6% |
| Income taxes | 67/77 | €8,759 | €11,746 | +€2,987 | +34.1% |
| Profit (loss) for the period | 9904 | €33,550 | €44,357 | +€10,806 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,550 | €44,357 | +€10,806 | +32.2% |
Next steps
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.