ACA SPEDITION: 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 SPEDITION
Largest movements
- Receivables within one year +€140,770
up €140,770 (+68.5%), from €205,517 to €346,287
of which Trade receivables: +€143,209
- Cash -€9,629
down €9,629 (-100.0%), from €9,629 to €0
mainly Receivables within one year (-€140,770) and Other debts (-€7,140)
- Tangible fixed assets -€6,194
down €6,194 (-59.7%), from €10,384 to €4,190
- Tax, wage and social debts +€43,406
up €43,406 (+202.4%), from €21,442 to €64,848
of which Taxes: +€41,649
- Trade debts +€40,970
up €40,970 (+61.3%), from €66,783 to €107,753
- Current portion of long-term debt +€40,215
up €40,215 (+790.2%), from €5,089 to €45,304
- Profit (loss) carried forward +€11,292
up €11,292 (+14.0%), from €80,501 to €91,792
- Other debts -€7,140
down €7,140 (-16.1%), from €44,311 to €37,171
- Staff costs +€83,181
up €83,181 (+81.9%), from €101,524 to €184,706
- Gross operating margin +€64,642
up €64,642 (+38.5%), from €167,733 to €232,375
- Taxes +€15,593
up €15,593 (+2287.6%), from €682 to €16,274
- Other operating charges +€2,541
up €2,541 (+98.1%), from €2,591 to €5,132
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 | €228,247 | €352,941 | +€124,694 | +54.6% |
| Fixed assets | 21/28 | €10,384 | €4,190 | -€6,194 | -59.7% |
| Tangible fixed assets | 22/27 | €10,384 | €4,190 | -€6,194 | -59.7% |
| Furniture and vehicles | 24 | €10,384 | €4,190 | -€6,194 | -59.7% |
| Current assets | 29/58 | €217,863 | €348,751 | +€130,888 | +60.1% |
| Amounts receivable within one year | 40/41 | €205,517 | €346,287 | +€140,770 | +68.5% |
| Trade receivables | 40 | €203,078 | €346,287 | +€143,209 | +70.5% |
| Other amounts receivable | 41 | €2,439 | €0 | -€2,439 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,629 | €0 | -€9,629 | -100.0% |
| Deferred charges and accrued income | 490/1 | €2,717 | €2,465 | -€253 | -9.3% |
| Total equity and liabilities | 10/49 | €228,247 | €352,941 | +€124,694 | +54.6% |
| Equity | 10/15 | €83,501 | €94,792 | +€11,292 | +13.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,501 | €91,792 | +€11,292 | +14.0% |
| Amounts payable | 17/49 | €144,747 | €258,149 | +€113,402 | +78.3% |
| Amounts payable after more than one year | 17 | €7,121 | €1,817 | -€5,304 | -74.5% |
| Financial debts | 170/4 | €7,121 | €1,817 | -€5,304 | -74.5% |
| Amounts payable within one year | 42/48 | €137,625 | €256,331 | +€118,706 | +86.3% |
| Current portion of amounts payable after more than one year | 42 | €5,089 | €45,304 | +€40,215 | +790.2% |
| Financial debts | 43 | - | €1,256 | +€1,256 | |
| Credit institutions | 430/8 | - | €1,256 | +€1,256 | |
| Trade debts | 44 | €66,783 | €107,753 | +€40,970 | +61.3% |
| Suppliers | 440/4 | €66,783 | €107,753 | +€40,970 | +61.3% |
| Taxes, remuneration and social security | 45 | €21,442 | €64,848 | +€43,406 | +202.4% |
| Taxes | 450/3 | €0 | €41,649 | +€41,649 | |
| Remuneration and social security | 454/9 | €21,442 | €23,198 | +€1,756 | +8.2% |
| Other amounts payable | 47/48 | €44,311 | €37,171 | -€7,140 | -16.1% |
| Non-recurring operating income | 76A | €1,296 | €12,897 | +€11,600 | +894.8% |
| Remuneration, social security and pensions | 62 | €101,524 | €184,706 | +€83,181 | +81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,513 | €7,566 | +€53 | +0.7% |
| Other operating charges | 640/8 | €2,591 | €5,132 | +€2,541 | +98.1% |
| Non-recurring operating charges | 66A | €1,918 | €2,013 | +€95 | +4.9% |
| Gross operating margin | 9900 | €167,733 | €232,375 | +€64,642 | +38.5% |
| Operating profit (loss) | 9901 | €54,186 | €32,958 | -€21,228 | -39.2% |
| Financial income | 75/76B | €1,994 | €28 | -€1,966 | -98.6% |
| Recurring financial income | 75 | €1,994 | €28 | -€1,966 | -98.6% |
| Financial charges | 65/66B | €5,377 | €5,420 | +€43 | +0.8% |
| Recurring financial charges | 65 | €5,377 | €5,420 | +€43 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €50,803 | €27,566 | -€23,237 | -45.7% |
| Income taxes | 67/77 | €682 | €16,274 | +€15,593 | +2287.6% |
| Profit (loss) for the period | 9904 | €50,121 | €11,292 | -€38,829 | -77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,121 | €11,292 | -€38,829 | -77.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.