ACAL EVENTS: 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.
ACAL EVENTS
Largest movements
- Receivables within one year -€6,198
down €6,198 (-54.4%), from €11,394 to €5,196
of which Other amounts receivable: -€6,784
- Tangible fixed assets +€4,832
up €4,832 (+15.5%), from €31,258 to €36,090
- Cash +€3,366
up €3,366 (+61.3%), from €5,489 to €8,855
mainly Trade debts (+€13,216) and Depreciation (+€12,041)
- Financial fixed assets +€1,000
up €1,000 (+100%), from €1,000 to €2,000
- Deferred charges and accrued income -€645
no longer reported in 2025 (was €645)
- Trade debts +€13,216
new in 2025: €13,216
- Profit (loss) carried forward -€7,970
down €7,970 (-2,524%), from -€316 to -€8,286
- Other debts -€5,801
down €5,801 (-18.8%), from €30,882 to €25,081
- Tax, wage and social debts +€2,879
up €2,879 (+240%), from €1,200 to €4,079
- Depreciation +€8,522
up €8,522 (+242%), from €3,519 to €12,041
- Gross operating margin -€1,808
down €1,808 (-19.3%), from €9,381 to €7,573
- Financial charges -€1,382
down €1,382 (-69.0%), from €2,004 to €621
- Other operating charges -€627
down €627 (-21.1%), from €2,975 to €2,348
- Taxes -€600
down €600 (-50.0%), from €1,200 to €600
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 | €50,287 | €52,706 | +€2,420 | +4.8% |
| Fixed assets | 21/28 | €32,258 | €38,090 | +€5,832 | +18.1% |
| Tangible fixed assets | 22/27 | €31,258 | €36,090 | +€4,832 | +15.5% |
| Furniture and vehicles | 24 | €31,258 | €36,090 | +€4,832 | +15.5% |
| Financial fixed assets | 28 | €1,000 | €2,000 | +€1,000 | +100% |
| Current assets | 29/58 | €18,028 | €14,616 | -€3,413 | -18.9% |
| Stocks and contracts in progress | 3 | €500 | €565 | +€65 | +13.0% |
| Stocks | 30/36 | €500 | €565 | +€65 | +13.0% |
| Amounts receivable within one year | 40/41 | €11,394 | €5,196 | -€6,198 | -54.4% |
| Trade receivables | 40 | €2,573 | €3,158 | +€586 | +22.8% |
| Other amounts receivable | 41 | €8,821 | €2,038 | -€6,784 | -76.9% |
| Cash at bank and in hand | 54/58 | €5,489 | €8,855 | +€3,366 | +61.3% |
| Deferred charges and accrued income | 490/1 | €645 | - | -€645 | |
| Total equity and liabilities | 10/49 | €50,287 | €52,706 | +€2,420 | +4.8% |
| Equity | 10/15 | €1,684 | -€6,286 | -€7,970 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€316 | -€8,286 | -€7,970 | -2,524% |
| Amounts payable | 17/49 | €48,602 | €58,992 | +€10,390 | +21.4% |
| Amounts payable within one year | 42/48 | €48,602 | €58,992 | +€10,390 | +21.4% |
| Financial debts | 43 | €16,520 | €16,616 | +€96 | +0.6% |
| Credit institutions | 430/8 | €16,520 | €16,616 | +€96 | +0.6% |
| Trade debts | 44 | - | €13,216 | +€13,216 | |
| Suppliers | 440/4 | - | €13,216 | +€13,216 | |
| Taxes, remuneration and social security | 45 | €1,200 | €4,079 | +€2,879 | +240% |
| Taxes | 450/3 | €1,200 | €4,079 | +€2,879 | +240% |
| Other amounts payable | 47/48 | €30,882 | €25,081 | -€5,801 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,519 | €12,041 | +€8,522 | +242% |
| Other operating charges | 640/8 | €2,975 | €2,348 | -€627 | -21.1% |
| Gross operating margin | 9900 | €9,381 | €7,573 | -€1,808 | -19.3% |
| Operating profit (loss) | 9901 | €2,888 | -€6,815 | -€9,703 | |
| Financial income | 75/76B | - | €66 | +€66 | |
| Recurring financial income | 75 | - | €66 | +€66 | |
| Financial charges | 65/66B | €2,004 | €621 | -€1,382 | -69.0% |
| Recurring financial charges | 65 | €2,004 | €621 | -€1,382 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | €884 | -€7,370 | -€8,254 | |
| Income taxes | 67/77 | €1,200 | €600 | -€600 | -50.0% |
| Profit (loss) for the period | 9904 | -€316 | -€7,970 | -€7,654 | -2,424% |
| Profit (loss) for the period to be appropriated | 9905 | -€316 | -€7,970 | -€7,654 | -2,424% |
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 1 November 2026 via checked.be.