ACB MOTORS: what changed
What changed
ACB MOTORS
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€45,822
2024 · €62,289-€16,467
Equity
€525,133
2024 · €494,548+€30,585
Cash
€169,368
2024 · €114,041+€55,327
Balance sheet total
€1.1m
2024 · €1.0m+€21,402
Largest movements
Assets
- Cash +€55,327
up €55,327 (+48.5%), from €114,041 to €169,368
mainly Debts after one year (+€74,857) and Depreciation (+€70,399)
- Receivables within one year -€14,767
down €14,767 (-12.9%), from €114,676 to €99,909
of which Trade receivables: -€7,702
- Deferred charges and accrued income -€14,388
down €14,388 (-43.5%), from €33,092 to €18,704
Equity and liabilities
- Short-term financial debts -€129,539
down €129,539 (-39.3%), from €329,539 to €200,000
- Debts after one year +€74,857
up €74,857 (+77.8%), from €96,175 to €171,032
- Reserves +€32,252
up €32,252 (+7.3%), from €444,014 to €476,266
- Current portion of long-term debt +€24,027
up €24,027 (+53.4%), from €45,009 to €69,036
- Trade debts +€13,359
up €13,359 (+184%), from €7,241 to €20,600
Income statement
- Staff costs +€92,553
up €92,553 (+115%), from €80,277 to €172,830
- Gross operating margin +€75,133
up €75,133 (+27.5%), from €273,502 to €348,634
- Write-downs +€14,103
up €14,103, from -€1,419 to €12,684
- Financial charges -€11,904
down €11,904 (-36.3%), from €32,771 to €20,867
- Taxes -€5,718
down €5,718 (-22.6%), from €25,333 to €19,615
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€62,289
Gross operating margin
+€75,133
Staff costs
-€92,553
Depreciation
-€1,374
Write-downs
-€14,103
Other operating charges
-€539
Financial income
-€653
Financial charges
+€11,904
Taxes
+€5,718
Result 2025
€45,822
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€176,087
Investment
-€74,868
Financing
-€45,892
Cash 2024
€114,041
From operations (derived)
+€176,087
Net result for the year
+€45,822
Depreciation
+€70,399
Stocks and contracts
+€9,239
Receivables within one year
+€14,767
Deferred charges and accrued income
+€14,388
Trade debts
+€13,359
Tax, wage and social debts
+€1,562
Other debts
+€4,230
Accrued charges and deferred income
+€2,321
Investment (derived)
-€74,868
Investment in fixed assets (net)
-€74,868
Financing
-€45,892
Debts after one year
+€74,857
Current portion of long-term debt
+€24,027
Short-term financial debts
-€129,539
Contributions, distributions and other
-€15,237
Cash 2025
€169,368
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,043,946 | €1,065,348 | +€21,402 | +2.1% |
| Fixed assets | 21/28 | €534,954 | €539,424 | +€4,470 | +0.8% |
| Tangible fixed assets | 22/27 | €534,684 | €539,154 | +€4,470 | +0.8% |
| Land and buildings | 22 | €391,784 | €393,831 | +€2,047 | +0.5% |
| Plant, machinery and equipment | 23 | €56,810 | €43,160 | -€13,649 | -24.0% |
| Furniture and vehicles | 24 | €86,090 | €102,162 | +€16,072 | +18.7% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €508,992 | €525,925 | +€16,932 | +3.3% |
| Stocks and contracts in progress | 3 | €247,182 | €237,943 | -€9,239 | -3.7% |
| Stocks | 30/36 | €247,182 | €237,943 | -€9,239 | -3.7% |
| Amounts receivable within one year | 40/41 | €114,676 | €99,909 | -€14,767 | -12.9% |
| Trade receivables | 40 | €98,486 | €90,784 | -€7,702 | -7.8% |
| Other amounts receivable | 41 | €16,191 | €9,126 | -€7,065 | -43.6% |
| Cash at bank and in hand | 54/58 | €114,041 | €169,368 | +€55,327 | +48.5% |
| Deferred charges and accrued income | 490/1 | €33,092 | €18,704 | -€14,388 | -43.5% |
| Total equity and liabilities | 10/49 | €1,043,946 | €1,065,348 | +€21,402 | +2.1% |
| Equity | 10/15 | €494,548 | €525,133 | +€30,585 | +6.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €444,014 | €476,266 | +€32,252 | +7.3% |
| Distributable reserves | 133 | €444,014 | €476,266 | +€32,252 | +7.3% |
| Profit (loss) carried forward | 14 | €31,933 | €30,267 | -€1,667 | -5.2% |
| Amounts payable | 17/49 | €549,399 | €540,216 | -€9,183 | -1.7% |
| Amounts payable after more than one year | 17 | €96,175 | €171,032 | +€74,857 | +77.8% |
| Financial debts | 170/4 | €96,175 | €171,032 | +€74,857 | +77.8% |
| Amounts payable within one year | 42/48 | €453,100 | €366,739 | -€86,361 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €45,009 | €69,036 | +€24,027 | +53.4% |
| Financial debts | 43 | €329,539 | €200,000 | -€129,539 | -39.3% |
| Credit institutions | 430/8 | €329,539 | €200,000 | -€129,539 | -39.3% |
| Trade debts | 44 | €7,241 | €20,600 | +€13,359 | +184% |
| Suppliers | 440/4 | €7,241 | €20,600 | +€13,359 | +184% |
| Taxes, remuneration and social security | 45 | €21,339 | €22,901 | +€1,562 | +7.3% |
| Taxes | 450/3 | €16,976 | €17,186 | +€210 | +1.2% |
| Remuneration and social security | 454/9 | €4,363 | €5,715 | +€1,352 | +31.0% |
| Other amounts payable | 47/48 | €49,972 | €54,202 | +€4,230 | +8.5% |
| Accrued charges and deferred income | 492/3 | €123 | €2,445 | +€2,321 | +1,883% |
| Remuneration, social security and pensions | 62 | €80,277 | €172,830 | +€92,553 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,024 | €70,399 | +€1,374 | +2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,419 | €12,684 | +€14,103 | |
| Other operating charges | 640/8 | €6,167 | €6,706 | +€539 | +8.7% |
| Gross operating margin | 9900 | €273,502 | €348,634 | +€75,133 | +27.5% |
| Operating profit (loss) | 9901 | €119,453 | €86,017 | -€33,436 | -28.0% |
| Financial income | 75/76B | €941 | €288 | -€653 | -69.4% |
| Recurring financial income | 75 | €941 | €288 | -€653 | -69.4% |
| Financial charges | 65/66B | €32,771 | €20,867 | -€11,904 | -36.3% |
| Recurring financial charges | 65 | €32,771 | €20,867 | -€11,904 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €87,623 | €65,438 | -€22,185 | -25.3% |
| Income taxes | 67/77 | €25,333 | €19,615 | -€5,718 | -22.6% |
| Profit (loss) for the period | 9904 | €62,289 | €45,822 | -€16,467 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,289 | €45,822 | -€16,467 | -26.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.