ACE Liften: 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.
ACE Liften
Largest movements
- Receivables within one year +€268,990
up €268,990 (+111%), from €241,930 to €510,921
of which Trade receivables: +€249,056
- Cash +€54,116
up €54,116 (+29.0%), from €186,353 to €240,469
mainly Accrued charges and deferred income (+€113,450) and Trade debts (+€84,032)
- Accrued charges and deferred income +€113,450
up €113,450 (+70.9%), from €160,000 to €273,450
- Trade debts +€84,032
up €84,032 (+39.0%), from €215,217 to €299,249
- Tax, wage and social debts +€62,160
up €62,160 (+74.9%), from €82,948 to €145,108
of which Remuneration and social security: +€38,666
- Profit (loss) carried forward +€57,289
up €57,289 (+37.5%), from €152,571 to €209,860
- Gross operating margin -€38,022
down €38,022 (-14.8%), from €257,191 to €219,169
- Staff costs -€7,176
down €7,176 (-5.1%), from €140,455 to €133,279
- Taxes -€4,543
down €4,543 (-17.9%), from €25,316 to €20,773
- Financial income +€3,678
up €3,678 (+267%), from €1,379 to €5,057
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 | €823,502 | €1,141,805 | +€318,304 | +38.7% |
| Fixed assets | 21/28 | €18,390 | €13,639 | -€4,751 | -25.8% |
| Intangible fixed assets | 21 | €6,710 | €5,184 | -€1,526 | -22.7% |
| Tangible fixed assets | 22/27 | €9,940 | €6,715 | -€3,225 | -32.4% |
| Plant, machinery and equipment | 23 | €2,125 | €1,390 | -€736 | -34.6% |
| Furniture and vehicles | 24 | €3,553 | €2,616 | -€937 | -26.4% |
| Other tangible fixed assets | 26 | €4,262 | €2,710 | -€1,552 | -36.4% |
| Financial fixed assets | 28 | €1,740 | €1,740 | = | 0.0% |
| Current assets | 29/58 | €805,112 | €1,128,166 | +€323,055 | +40.1% |
| Amounts receivable after more than one year | 29 | €65,000 | €65,000 | = | 0.0% |
| Other amounts receivable | 291 | €65,000 | €65,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,379 | €5,379 | = | 0.0% |
| Contracts in progress | 37 | €5,379 | €5,379 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €241,930 | €510,921 | +€268,990 | +111% |
| Trade receivables | 40 | €235,733 | €484,789 | +€249,056 | +106% |
| Other amounts receivable | 41 | €6,198 | €26,132 | +€19,934 | +322% |
| Current investments | 50/53 | €302,036 | €304,495 | +€2,459 | +0.8% |
| Cash at bank and in hand | 54/58 | €186,353 | €240,469 | +€54,116 | +29.0% |
| Deferred charges and accrued income | 490/1 | €4,413 | €1,902 | -€2,511 | -56.9% |
| Total equity and liabilities | 10/49 | €823,502 | €1,141,805 | +€318,304 | +38.7% |
| Equity | 10/15 | €365,208 | €422,497 | +€57,289 | +15.7% |
| Contributions | 10/11 | €10,340 | €10,340 | = | 0.0% |
| Contributions outside capital | 11 | €10,340 | €10,340 | = | 0.0% |
| Other | 1109/19 | €10,340 | €10,340 | = | 0.0% |
| Reserves | 13 | €202,297 | €202,297 | = | 0.0% |
| Distributable reserves | 133 | €202,297 | €202,297 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,571 | €209,860 | +€57,289 | +37.5% |
| Amounts payable | 17/49 | €458,294 | €719,309 | +€261,015 | +57.0% |
| Amounts payable within one year | 42/48 | €298,294 | €445,859 | +€147,565 | +49.5% |
| Financial debts | 43 | €128 | €573 | +€445 | +347% |
| Credit institutions | 430/8 | €128 | €573 | +€445 | +347% |
| Trade debts | 44 | €215,217 | €299,249 | +€84,032 | +39.0% |
| Suppliers | 440/4 | €215,217 | €299,249 | +€84,032 | +39.0% |
| Taxes, remuneration and social security | 45 | €82,948 | €145,108 | +€62,160 | +74.9% |
| Taxes | 450/3 | €45,288 | €68,783 | +€23,494 | +51.9% |
| Remuneration and social security | 454/9 | €37,660 | €76,326 | +€38,666 | +103% |
| Other amounts payable | 47/48 | - | €928 | +€928 | |
| Accrued charges and deferred income | 492/3 | €160,000 | €273,450 | +€113,450 | +70.9% |
| Non-recurring operating income | 76A | €5,777 | €15,526 | +€9,749 | +169% |
| Remuneration, social security and pensions | 62 | €140,455 | €133,279 | -€7,176 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,590 | €5,757 | -€833 | -12.6% |
| Other operating charges | 640/8 | €8,822 | €6,313 | -€2,510 | -28.4% |
| Non-recurring operating charges | 66A | - | €105 | +€105 | |
| Gross operating margin | 9900 | €257,191 | €219,169 | -€38,022 | -14.8% |
| Operating profit (loss) | 9901 | €101,324 | €73,715 | -€27,609 | -27.2% |
| Financial income | 75/76B | €1,379 | €5,057 | +€3,678 | +267% |
| Recurring financial income | 75 | €1,379 | €5,057 | +€3,678 | +267% |
| Financial charges | 65/66B | €783 | €711 | -€73 | -9.3% |
| Recurring financial charges | 65 | €783 | €711 | -€73 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €101,920 | €78,062 | -€23,858 | -23.4% |
| Income taxes | 67/77 | €25,316 | €20,773 | -€4,543 | -17.9% |
| Profit (loss) for the period | 9904 | €76,604 | €57,289 | -€19,315 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €76,604 | €57,289 | -€19,315 | -25.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.