ACBornem: what changed
What changed
ACBornem
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€444,101
2024 · €349,732+€94,369
Equity
€2.2m
2024 · €2.1m+€133,230
Cash
€1.5m
2024 · €2,448+€1.5m
Balance sheet total
€5.2m
2024 · €5.3m-€63,554
Largest movements
Assets
- Cash +€1.5m
up €1.5m (+60,019%), from €2,448 to €1.5m
mainly Stocks and contracts (+€1.4m) and Net result for the year (+€444,101)
- Stocks and contracts -€1.4m
down €1.4m (-39.3%), from €3.7m to €2.2m
- Receivables within one year -€168,953
down €168,953 (-12.0%), from €1.4m to €1.2m
of which Trade receivables: -€109,001
- Tangible fixed assets +€62,635
up €62,635 (+40.9%), from €153,034 to €215,669
of which Other tangible fixed assets: +€65,412
Equity and liabilities
- Accrued charges and deferred income -€497,153
down €497,153 (-91.4%), from €543,888 to €46,735
- Short-term financial debts +€206,098
up €206,098 (+12.6%), from €1.6m to €1.8m
- Reserves +€133,230
up €133,230 (+22.9%), from €582,843 to €716,073
of which Distributable reserves: +€111,025
- Tax, wage and social debts +€108,988
up €108,988 (+40.2%), from €271,166 to €380,154
of which Taxes: +€85,675
Income statement
- Turnover +€3.3m
up €3.3m (+15.0%), from €22.2m to €25.6m
- Purchases and services +€3.2m
up €3.2m (+15.6%), from €20.8m to €24.1m
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
€349,732
Gross operating margin
+€170,060
Staff costs
-€115,280
Depreciation
-€11,159
Write-downs
+€115,259
Provisions
+€5,270
Other operating charges
+€5,083
Financial income
+€20,273
Financial charges
-€82,576
Taxes
-€12,561
Result 2025
€444,101
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
+€1.7m
Investment
-€124,381
Financing
-€104,773
Cash 2024
€2,448
From operations (derived)
+€1.7m
Net result for the year
+€444,101
Depreciation
+€62,578
Stocks and contracts
+€1.4m
Receivables within one year
+€168,953
Deferred charges and accrued income
-€22,036
Provisions
-€9,120
Trade debts
-€10,277
Tax, wage and social debts
+€108,988
Advances received
-€43,892
Other debts
+€48,572
Accrued charges and deferred income
-€497,153
Investment (derived)
-€124,381
Investment in fixed assets (net)
-€124,381
Financing
-€104,773
Short-term financial debts
+€206,098
Contributions, distributions and other
-€310,871
Cash 2025
€1.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,274,871 | €5,211,316 | -€63,554 | -1.2% |
| Fixed assets | 21/28 | €157,374 | €219,177 | +€61,802 | +39.3% |
| Intangible fixed assets | 21 | €2,840 | €2,008 | -€833 | -29.3% |
| Tangible fixed assets | 22/27 | €153,034 | €215,669 | +€62,635 | +40.9% |
| Plant, machinery and equipment | 23 | €104,693 | €101,883 | -€2,811 | -2.7% |
| Furniture and vehicles | 24 | €22,934 | €22,967 | +€33 | +0.1% |
| Other tangible fixed assets | 26 | €25,407 | €90,819 | +€65,412 | +257% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €5,117,497 | €4,992,140 | -€125,357 | -2.4% |
| Stocks and contracts in progress | 3 | €3,680,340 | €2,232,533 | -€1.4m | -39.3% |
| Stocks | 30/36 | €3,680,340 | €2,232,533 | -€1.4m | -39.3% |
| Amounts receivable within one year | 40/41 | €1,412,725 | €1,243,772 | -€168,953 | -12.0% |
| Trade receivables | 40 | €1,332,038 | €1,223,037 | -€109,001 | -8.2% |
| Other amounts receivable | 41 | €80,687 | €20,735 | -€59,952 | -74.3% |
| Cash at bank and in hand | 54/58 | €2,448 | €1,471,816 | +€1.5m | +60,019% |
| Deferred charges and accrued income | 490/1 | €21,983 | €44,019 | +€22,036 | +100% |
| Total equity and liabilities | 10/49 | €5,274,871 | €5,211,316 | -€63,554 | -1.2% |
| Equity | 10/15 | €2,082,625 | €2,215,856 | +€133,230 | +6.4% |
| Contributions | 10/11 | €1,499,782 | €1,499,782 | = | 0.0% |
| Capital | 10 | €1,499,782 | €1,499,782 | = | 0.0% |
| Issued capital | 100 | €1,499,782 | €1,499,782 | = | 0.0% |
| Reserves | 13 | €582,843 | €716,073 | +€133,230 | +22.9% |
| Non-distributable reserves | 130/1 | €92,250 | €114,455 | +€22,205 | +24.1% |
| Legal reserve | 130 | €92,250 | €114,455 | +€22,205 | +24.1% |
| Tax-exempt reserves | 132 | €1,339 | €1,339 | = | 0.0% |
| Distributable reserves | 133 | €489,254 | €600,280 | +€111,025 | +22.7% |
| Provisions and deferred taxes | 16 | €15,620 | €6,500 | -€9,120 | -58.4% |
| Provisions for liabilities and charges | 160/5 | €15,620 | €6,500 | -€9,120 | -58.4% |
| Other liabilities and charges | 164/5 | €15,620 | €6,500 | -€9,120 | -58.4% |
| Amounts payable | 17/49 | €3,176,625 | €2,988,961 | -€187,665 | -5.9% |
| Amounts payable within one year | 42/48 | €2,632,737 | €2,942,225 | +€309,488 | +11.8% |
| Financial debts | 43 | €1,631,223 | €1,837,321 | +€206,098 | +12.6% |
| Other loans | 439 | €1,631,223 | €1,837,321 | +€206,098 | +12.6% |
| Trade debts | 44 | €324,237 | €313,960 | -€10,277 | -3.2% |
| Suppliers | 440/4 | €324,237 | €313,960 | -€10,277 | -3.2% |
| Advances received on contracts in progress | 46 | €143,811 | €99,919 | -€43,892 | -30.5% |
| Taxes, remuneration and social security | 45 | €271,166 | €380,154 | +€108,988 | +40.2% |
| Taxes | 450/3 | €175,633 | €261,308 | +€85,675 | +48.8% |
| Remuneration and social security | 454/9 | €95,533 | €118,846 | +€23,313 | +24.4% |
| Other amounts payable | 47/48 | €262,299 | €310,871 | +€48,572 | +18.5% |
| Accrued charges and deferred income | 492/3 | €543,888 | €46,735 | -€497,153 | -91.4% |
| Turnover | 70 | €22,248,364 | €25,581,275 | +€3.3m | +15.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,810,268 | €24,051,009 | +€3.2m | +15.6% |
| Remuneration, social security and pensions | 62 | €883,616 | €998,896 | +€115,280 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,419 | €62,578 | +€11,159 | +21.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €48,374 | -€66,884 | -€115,259 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,850 | -€9,120 | -€5,270 | -137% |
| Other operating charges | 640/8 | €13,457 | €8,374 | -€5,083 | -37.8% |
| Gross operating margin | 9900 | €1,570,496 | €1,740,557 | +€170,060 | +10.8% |
| Operating profit (loss) | 9901 | €577,479 | €746,713 | +€169,233 | +29.3% |
| Financial income | 75/76B | €716 | €20,989 | +€20,273 | +2,831% |
| Recurring financial income | 75 | €716 | €20,989 | +€20,273 | +2,831% |
| Financial charges | 65/66B | €94,297 | €176,873 | +€82,576 | +87.6% |
| Recurring financial charges | 65 | €94,297 | €176,873 | +€82,576 | +87.6% |
| Profit (loss) for the period before taxes | 9903 | €483,899 | €590,829 | +€106,930 | +22.1% |
| Income taxes | 67/77 | €134,166 | €146,727 | +€12,561 | +9.4% |
| Profit (loss) for the period | 9904 | €349,732 | €444,101 | +€94,369 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €349,732 | €444,101 | +€94,369 | +27.0% |
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 2 November 2026 via checked.be.