ACB CONTAINERS: 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.
ACB CONTAINERS
Largest movements
- Receivables within one year -€214,076
down €214,076 (-35.1%), from €610,516 to €396,440
of which Trade receivables: -€224,460
- Stocks and contracts -€46,397
down €46,397 (-10.6%), from €437,500 to €391,103
- Trade debts -€149,415
down €149,415 (-27.5%), from €544,161 to €394,745
- Other debts -€100,000
down €100,000 (-99.0%), from €100,987 to €987
- Current portion of long-term debt -€33,993
down €33,993 (-83.2%), from €40,846 to €6,854
- Reserves +€18,614
up €18,614 (+3.8%), from €484,167 to €502,780
of which Distributable reserves: +€18,614
- Tax, wage and social debts -€14,204
down €14,204 (-100.0%), from €14,204 to €0
of which Taxes: -€14,204
- Gross operating margin -€122,247
down €122,247 (-69.7%), from €175,473 to €53,226
- Staff costs -€46,497
down €46,497 (-100.0%), from €46,497 to €0
- Financial income -€27,685
down €27,685 (-53.5%), from €51,774 to €24,089
- Other operating charges +€20,601
up €20,601 (+353.6%), from €5,826 to €26,427
- Write-downs -€20,210
down €20,210 (-1454.0%), from -€1,390 to -€21,600
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.
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 | €1,253,219 | €975,786 | -€277,433 | -22.1% |
| Fixed assets | 21/28 | €7,208 | €6,473 | -€735 | -10.2% |
| Tangible fixed assets | 22/27 | €7,208 | €6,473 | -€735 | -10.2% |
| Plant, machinery and equipment | 23 | €6,455 | €5,865 | -€589 | -9.1% |
| Other tangible fixed assets | 26 | €753 | €608 | -€145 | -19.3% |
| Current assets | 29/58 | €1,246,011 | €969,313 | -€276,698 | -22.2% |
| Stocks and contracts in progress | 3 | €437,500 | €391,103 | -€46,397 | -10.6% |
| Stocks | 30/36 | €437,500 | €391,103 | -€46,397 | -10.6% |
| Amounts receivable within one year | 40/41 | €610,516 | €396,440 | -€214,076 | -35.1% |
| Trade receivables | 40 | €578,891 | €354,431 | -€224,460 | -38.8% |
| Other amounts receivable | 41 | €31,625 | €42,009 | +€10,384 | +32.8% |
| Cash at bank and in hand | 54/58 | €193,520 | €181,241 | -€12,279 | -6.3% |
| Deferred charges and accrued income | 490/1 | €4,476 | €530 | -€3,946 | -88.2% |
| Total equity and liabilities | 10/49 | €1,253,219 | €975,786 | -€277,433 | -22.1% |
| Equity | 10/15 | €546,167 | €564,780 | +€18,614 | +3.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €484,167 | €502,780 | +€18,614 | +3.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €477,967 | €496,580 | +€18,614 | +3.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €707,052 | €411,006 | -€296,047 | -41.9% |
| Amounts payable after more than one year | 17 | €6,854 | €0 | -€6,854 | -100.0% |
| Financial debts | 170/4 | €6,854 | €0 | -€6,854 | -100.0% |
| Amounts payable within one year | 42/48 | €700,199 | €411,006 | -€289,193 | -41.3% |
| Current portion of amounts payable after more than one year | 42 | €40,846 | €6,854 | -€33,993 | -83.2% |
| Financial debts | 43 | €0 | €8,419 | +€8,419 | |
| Credit institutions | 430/8 | €0 | €8,419 | +€8,419 | |
| Trade debts | 44 | €544,161 | €394,745 | -€149,415 | -27.5% |
| Suppliers | 440/4 | €544,161 | €394,745 | -€149,415 | -27.5% |
| Taxes, remuneration and social security | 45 | €14,204 | €0 | -€14,204 | -100.0% |
| Taxes | 450/3 | €14,204 | €0 | -€14,204 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €100,987 | €987 | -€100,000 | -99.0% |
| Non-recurring operating income | 76A | - | €3,345 | +€3,345 | |
| Remuneration, social security and pensions | 62 | €46,497 | €0 | -€46,497 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,431 | €2,674 | +€242 | +10.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,390 | -€21,600 | -€20,210 | -1454.0% |
| Other operating charges | 640/8 | €5,826 | €26,427 | +€20,601 | +353.6% |
| Gross operating margin | 9900 | €175,473 | €53,226 | -€122,247 | -69.7% |
| Operating profit (loss) | 9901 | €122,108 | €45,726 | -€76,383 | -62.6% |
| Financial income | 75/76B | €51,774 | €24,089 | -€27,685 | -53.5% |
| Recurring financial income | 75 | €51,774 | €24,089 | -€27,685 | -53.5% |
| Financial charges | 65/66B | €56,065 | €38,507 | -€17,558 | -31.3% |
| Recurring financial charges | 65 | €56,065 | €38,507 | -€17,558 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €117,817 | €31,308 | -€86,510 | -73.4% |
| Income taxes | 67/77 | €30,280 | €12,694 | -€17,586 | -58.1% |
| Profit (loss) for the period | 9904 | €87,537 | €18,614 | -€68,923 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €87,537 | €18,614 | -€68,923 | -78.7% |
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 2 October 2026 via checked.be.