ACCLAIKENS: 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.
ACCLAIKENS
Largest movements
- Deferred charges and accrued income +€24,498
up €24,498 (+321%), from €7,627 to €32,125
- Cash +€12,760
up €12,760 (+490%), from €2,604 to €15,364
mainly Net result for the year (+€25,104) and Tax, wage and social debts (+€16,390)
- Reserves +€24,250
new in 2025: €24,250
- Tax, wage and social debts +€16,390
new in 2025: €16,390
- Other debts -€3,662
down €3,662 (-81.4%), from €4,500 to €838
- Profit (loss) carried forward +€854
up €854, from -€844 to €11
- Trade debts -€575
no longer reported in 2025 (was €575)
- Gross operating margin +€37,912
up €37,912, from -€689 to €37,223
- Taxes +€10,890
new in 2025: €10,890
- Other operating charges +€956
new in 2025: €956
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 | €10,231 | €47,489 | +€37,258 | +364% |
| Current assets | 29/58 | €10,231 | €47,489 | +€37,258 | +364% |
| Cash at bank and in hand | 54/58 | €2,604 | €15,364 | +€12,760 | +490% |
| Deferred charges and accrued income | 490/1 | €7,627 | €32,125 | +€24,498 | +321% |
| Total equity and liabilities | 10/49 | €10,231 | €47,489 | +€37,258 | +364% |
| Equity | 10/15 | €5,156 | €30,261 | +€25,104 | +487% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €24,250 | +€24,250 | |
| Distributable reserves | 133 | - | €24,250 | +€24,250 | |
| Profit (loss) carried forward | 14 | -€844 | €11 | +€854 | |
| Amounts payable | 17/49 | €5,075 | €17,228 | +€12,154 | +239% |
| Amounts payable within one year | 42/48 | €5,075 | €17,228 | +€12,154 | +239% |
| Trade debts | 44 | €575 | - | -€575 | |
| Suppliers | 440/4 | €575 | - | -€575 | |
| Taxes, remuneration and social security | 45 | - | €16,390 | +€16,390 | |
| Taxes | 450/3 | - | €16,390 | +€16,390 | |
| Other amounts payable | 47/48 | €4,500 | €838 | -€3,662 | -81.4% |
| Other operating charges | 640/8 | - | €956 | +€956 | |
| Gross operating margin | 9900 | -€689 | €37,223 | +€37,912 | |
| Operating profit (loss) | 9901 | -€689 | €36,267 | +€36,956 | |
| Financial charges | 65/66B | €155 | €272 | +€117 | +75.7% |
| Recurring financial charges | 65 | €155 | €272 | +€117 | +75.7% |
| Profit (loss) for the period before taxes | 9903 | -€844 | €35,995 | +€36,838 | |
| Income taxes | 67/77 | - | €10,890 | +€10,890 | |
| Profit (loss) for the period | 9904 | -€844 | €25,104 | +€25,948 | |
| Profit (loss) for the period to be appropriated | 9905 | -€844 | €25,104 | +€25,948 |
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 14 October 2026 via checked.be.