ACALI SCHEEPVAART: 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.
ACALI SCHEEPVAART
Largest movements
- Tangible fixed assets -€49,177
down €49,177 (-7.3%), from €669,914 to €620,737
- Cash +€11,424
up €11,424 (+8.4%), from €136,510 to €147,934
mainly Depreciation (+€49,333) and Accrued charges and deferred income (+€8,264)
- Debts after one year -€41,364
down €41,364 (-8.0%), from €516,273 to €474,909
- Accrued charges and deferred income +€8,264
up €8,264 (+82.8%), from €9,984 to €18,248
- Gross operating margin -€19,961
down €19,961 (-21.5%), from €92,737 to €72,776
- Depreciation -€5,818
down €5,818 (-10.5%), from €55,151 to €49,333
- Financial charges -€5,581
down €5,581 (-16.4%), from €34,080 to €28,499
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 | €816,044 | €779,030 | -€37,014 | -4.5% |
| Formation expenses | 20 | €587 | €432 | -€155 | -26.4% |
| Fixed assets | 21/28 | €669,914 | €620,737 | -€49,177 | -7.3% |
| Tangible fixed assets | 22/27 | €669,914 | €620,737 | -€49,177 | -7.3% |
| Plant, machinery and equipment | 23 | €669,914 | €620,737 | -€49,177 | -7.3% |
| Current assets | 29/58 | €145,543 | €157,861 | +€12,318 | +8.5% |
| Amounts receivable within one year | 40/41 | €7,880 | €8,779 | +€899 | +11.4% |
| Trade receivables | 40 | €7,750 | €8,520 | +€770 | +9.9% |
| Other amounts receivable | 41 | €130 | €259 | +€129 | +99.2% |
| Cash at bank and in hand | 54/58 | €136,510 | €147,934 | +€11,424 | +8.4% |
| Deferred charges and accrued income | 490/1 | €1,153 | €1,148 | -€5 | -0.4% |
| Total equity and liabilities | 10/49 | €816,044 | €779,030 | -€37,014 | -4.5% |
| Equity | 10/15 | €147,022 | €141,812 | -€5,210 | -3.5% |
| Contributions | 10/11 | €144,000 | €144,000 | = | 0.0% |
| Reserves | 13 | €3,022 | €3,022 | = | 0.0% |
| Distributable reserves | 133 | €3,022 | €3,022 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,210 | -€5,210 | |
| Amounts payable | 17/49 | €669,022 | €637,218 | -€31,804 | -4.8% |
| Amounts payable after more than one year | 17 | €516,273 | €474,909 | -€41,364 | -8.0% |
| Financial debts | 170/4 | €516,273 | €474,909 | -€41,364 | -8.0% |
| Amounts payable within one year | 42/48 | €142,765 | €144,061 | +€1,296 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €41,364 | €41,364 | = | 0.0% |
| Trade debts | 44 | - | €1,697 | +€1,697 | |
| Suppliers | 440/4 | - | €1,697 | +€1,697 | |
| Taxes, remuneration and social security | 45 | €401 | - | -€401 | |
| Taxes | 450/3 | €401 | - | -€401 | |
| Other amounts payable | 47/48 | €101,000 | €101,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €9,984 | €18,248 | +€8,264 | +82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,151 | €49,333 | -€5,818 | -10.5% |
| Other operating charges | 640/8 | €890 | €585 | -€305 | -34.3% |
| Gross operating margin | 9900 | €92,737 | €72,776 | -€19,961 | -21.5% |
| Operating profit (loss) | 9901 | €36,696 | €22,858 | -€13,838 | -37.7% |
| Financial income | 75/76B | €1,153 | €431 | -€722 | -62.6% |
| Recurring financial income | 75 | €1,153 | €431 | -€722 | -62.6% |
| Financial charges | 65/66B | €34,080 | €28,499 | -€5,581 | -16.4% |
| Recurring financial charges | 65 | €34,080 | €28,499 | -€5,581 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €3,769 | -€5,210 | -€8,979 | |
| Income taxes | 67/77 | €747 | - | -€747 | |
| Profit (loss) for the period | 9904 | €3,022 | -€5,210 | -€8,232 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,022 | -€5,210 | -€8,232 |
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 22 October 2026 via checked.be.