ACA - CLEANING: what changed
Two fiscal 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.
ACA - CLEANING
Largest movements
- Cash -€76,583
down €76,583 (-22.2%), from €345,643 to €269,060
mainly Investment in fixed assets (net) (-€175,378) and Other debts (-€170,143)
- Stocks and contracts +€43,158
up €43,158 (+12.4%), from €348,401 to €391,559
- Receivables within one year +€28,611
up €28,611 (+8.9%), from €320,765 to €349,376
of which Trade receivables: +€23,055
- Other debts -€170,143
down €170,143 (-50.0%), from €340,187 to €170,045
- Reserves +€152,084
up €152,084 (+21.7%), from €699,622 to €851,706
of which Distributable reserves: +€152,084
- Trade debts -€36,594
down €36,594 (-14.3%), from €255,995 to €219,401
- Current portion of long-term debt +€25,117
up €25,117 (+26.8%), from €93,610 to €118,727
- Tax, wage and social debts +€23,544
up €23,544 (+17.2%), from €137,012 to €160,556
of which Taxes: +€12,249
- Depreciation +€56,443
up €56,443 (+41.5%), from €136,047 to €192,490
- Gross operating margin +€51,362
up €51,362 (+3.6%), from €1.4m to €1.5m
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 | €1,720,666 | €1,710,747 | -€9,919 | -0.6% |
| Fixed assets | 21/28 | €700,364 | €683,253 | -€17,111 | -2.4% |
| Tangible fixed assets | 22/27 | €700,199 | €683,088 | -€17,111 | -2.4% |
| Plant, machinery and equipment | 23 | €276,654 | €228,725 | -€47,929 | -17.3% |
| Furniture and vehicles | 24 | €423,545 | €454,363 | +€30,818 | +7.3% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €1,020,302 | €1,027,495 | +€7,192 | +0.7% |
| Stocks and contracts in progress | 3 | €348,401 | €391,559 | +€43,158 | +12.4% |
| Stocks | 30/36 | €348,401 | €391,559 | +€43,158 | +12.4% |
| Amounts receivable within one year | 40/41 | €320,765 | €349,376 | +€28,611 | +8.9% |
| Trade receivables | 40 | €307,448 | €330,503 | +€23,055 | +7.5% |
| Other amounts receivable | 41 | €13,317 | €18,873 | +€5,556 | +41.7% |
| Cash at bank and in hand | 54/58 | €345,643 | €269,060 | -€76,583 | -22.2% |
| Deferred charges and accrued income | 490/1 | €5,493 | €17,499 | +€12,006 | +218.6% |
| Total equity and liabilities | 10/49 | €1,720,666 | €1,710,747 | -€9,919 | -0.6% |
| Equity | 10/15 | €702,362 | €854,446 | +€152,084 | +21.7% |
| Contributions | 10/11 | €2,740 | €2,740 | = | 0.0% |
| Reserves | 13 | €699,622 | €851,706 | +€152,084 | +21.7% |
| Tax-exempt reserves | 132 | €4,544 | €4,544 | = | 0.0% |
| Distributable reserves | 133 | €695,078 | €847,162 | +€152,084 | +21.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,018,304 | €856,301 | -€162,003 | -15.9% |
| Amounts payable after more than one year | 17 | €160,977 | €157,193 | -€3,784 | -2.4% |
| Financial debts | 170/4 | €160,977 | €157,193 | -€3,784 | -2.4% |
| Amounts payable within one year | 42/48 | €850,624 | €690,460 | -€160,164 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €93,610 | €118,727 | +€25,117 | +26.8% |
| Financial debts | 43 | €21,896 | €21,732 | -€165 | -0.8% |
| Credit institutions | 430/8 | €21,896 | €21,732 | -€165 | -0.8% |
| Trade debts | 44 | €255,995 | €219,401 | -€36,594 | -14.3% |
| Suppliers | 440/4 | €255,995 | €219,401 | -€36,594 | -14.3% |
| Advances received on contracts in progress | 46 | €1,923 | €0 | -€1,923 | -100.0% |
| Taxes, remuneration and social security | 45 | €137,012 | €160,556 | +€23,544 | +17.2% |
| Taxes | 450/3 | €22,823 | €35,072 | +€12,249 | +53.7% |
| Remuneration and social security | 454/9 | €114,189 | €125,484 | +€11,295 | +9.9% |
| Other amounts payable | 47/48 | €340,187 | €170,045 | -€170,143 | -50.0% |
| Accrued charges and deferred income | 492/3 | €6,703 | €8,648 | +€1,945 | +29.0% |
| Non-recurring operating income | 76A | €60,612 | €6,250 | -€54,362 | -89.7% |
| Remuneration, social security and pensions | 62 | €993,790 | €1,008,039 | +€14,249 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,047 | €192,490 | +€56,443 | +41.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,232 | +€3,232 | |
| Other operating charges | 640/8 | €10,196 | €8,456 | -€1,740 | -17.1% |
| Non-recurring operating charges | 66A | €5,486 | €0 | -€5,486 | -100.0% |
| Gross operating margin | 9900 | €1,416,331 | €1,467,692 | +€51,362 | +3.6% |
| Operating profit (loss) | 9901 | €270,811 | €255,475 | -€15,335 | -5.7% |
| Financial income | 75/76B | €12,006 | €16,118 | +€4,112 | +34.2% |
| Recurring financial income | 75 | €12,006 | €16,118 | +€4,112 | +34.2% |
| Financial charges | 65/66B | €20,972 | €22,001 | +€1,029 | +4.9% |
| Recurring financial charges | 65 | €20,972 | €22,001 | +€1,029 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €261,845 | €249,592 | -€12,253 | -4.7% |
| Income taxes | 67/77 | €61,876 | €61,630 | -€246 | -0.4% |
| Profit (loss) for the period | 9904 | €199,969 | €187,962 | -€12,007 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €199,969 | €187,962 | -€12,007 | -6.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.