ACALA: 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.
ACALA
Largest movements
- Cash +€23,097
up €23,097 (+22.2%), from €103,844 to €126,941
mainly Net result for the year (+€130,602) and Other debts (+€19,388)
- Deferred charges and accrued income -€2,789
down €2,789 (-69.5%), from €4,011 to €1,223
- Receivables within one year -€2,586
down €2,586 (-47.3%), from €5,462 to €2,876
of which Other amounts receivable: -€5,462
- Other debts +€19,388
up €19,388 (+17.4%), from €111,213 to €130,602
- Tax, wage and social debts -€2,910
down €2,910 (-30.9%), from €9,417 to €6,507
- Trade debts +€2,195
up €2,195 (+255%), from €861 to €3,056
- Gross operating margin +€24,207
up €24,207 (+15.7%), from €153,904 to €178,111
- Taxes +€6,773
up €6,773 (+19.6%), from €34,538 to €41,311
- Other operating charges -€3,606
down €3,606 (-84.4%), from €4,270 to €664
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 | €124,492 | €143,165 | +€18,673 | +15.0% |
| Fixed assets | 21/28 | €11,174 | €12,125 | +€951 | +8.5% |
| Tangible fixed assets | 22/27 | €11,174 | €12,125 | +€951 | +8.5% |
| Land and buildings | 22 | €523 | €426 | -€97 | -18.5% |
| Furniture and vehicles | 24 | €1,586 | €4,089 | +€2,504 | +158% |
| Other tangible fixed assets | 26 | €9,065 | €7,609 | -€1,455 | -16.1% |
| Current assets | 29/58 | €113,318 | €131,040 | +€17,722 | +15.6% |
| Amounts receivable within one year | 40/41 | €5,462 | €2,876 | -€2,586 | -47.3% |
| Trade receivables | 40 | - | €2,876 | +€2,876 | |
| Other amounts receivable | 41 | €5,462 | - | -€5,462 | |
| Cash at bank and in hand | 54/58 | €103,844 | €126,941 | +€23,097 | +22.2% |
| Deferred charges and accrued income | 490/1 | €4,011 | €1,223 | -€2,789 | -69.5% |
| Total equity and liabilities | 10/49 | €124,492 | €143,165 | +€18,673 | +15.0% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €121,492 | €140,165 | +€18,673 | +15.4% |
| Amounts payable within one year | 42/48 | €121,492 | €140,165 | +€18,673 | +15.4% |
| Trade debts | 44 | €861 | €3,056 | +€2,195 | +255% |
| Suppliers | 440/4 | €861 | €3,056 | +€2,195 | +255% |
| Taxes, remuneration and social security | 45 | €9,417 | €6,507 | -€2,910 | -30.9% |
| Taxes | 450/3 | €9,417 | €6,507 | -€2,910 | -30.9% |
| Other amounts payable | 47/48 | €111,213 | €130,602 | +€19,388 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,641 | €3,093 | +€453 | +17.1% |
| Other operating charges | 640/8 | €4,270 | €664 | -€3,606 | -84.4% |
| Gross operating margin | 9900 | €153,904 | €178,111 | +€24,207 | +15.7% |
| Operating profit (loss) | 9901 | €146,994 | €174,354 | +€27,361 | +18.6% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €2,244 | €2,442 | +€198 | +8.8% |
| Recurring financial charges | 65 | €2,244 | €2,442 | +€198 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €144,768 | €171,913 | +€27,145 | +18.8% |
| Income taxes | 67/77 | €34,538 | €41,311 | +€6,773 | +19.6% |
| Profit (loss) for the period | 9904 | €110,230 | €130,602 | +€20,372 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €110,230 | €130,602 | +€20,372 | +18.5% |
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 24 October 2026 via checked.be.