ACF LOGISTIC: 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.
ACF LOGISTIC
Largest movements
- Receivables within one year +€113,712
up €113,712 (+44.7%), from €254,278 to €367,990
of which Trade receivables: +€117,335
- Tangible fixed assets -€9,647
down €9,647 (-41.3%), from €23,333 to €13,686
- Trade debts +€60,654
up €60,654 (+226%), from €26,819 to €87,473
- Profit (loss) carried forward +€24,095
up €24,095 (+84.5%), from €28,503 to €52,597
- Other debts +€22,758
up €22,758 (+18.6%), from €122,220 to €144,978
- Debts after one year -€10,304
down €10,304 (-56.3%), from €18,315 to €8,012
- Tax, wage and social debts +€7,072
up €7,072 (+10.3%), from €68,589 to €75,661
of which Taxes: +€7,305
- Gross operating margin +€297,058
up €297,058 (+509%), from €58,316 to €355,374
- Staff costs +€280,108
new in 2025: €280,108
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 | €278,238 | €382,024 | +€103,787 | +37.3% |
| Fixed assets | 21/28 | €23,333 | €13,686 | -€9,647 | -41.3% |
| Tangible fixed assets | 22/27 | €23,333 | €13,686 | -€9,647 | -41.3% |
| Furniture and vehicles | 24 | €23,333 | €13,686 | -€9,647 | -41.3% |
| Current assets | 29/58 | €254,904 | €368,338 | +€113,434 | +44.5% |
| Amounts receivable within one year | 40/41 | €254,278 | €367,990 | +€113,712 | +44.7% |
| Trade receivables | 40 | €250,655 | €367,990 | +€117,335 | +46.8% |
| Other amounts receivable | 41 | €3,623 | €0 | -€3,623 | -100% |
| Cash at bank and in hand | 54/58 | €220 | €179 | -€41 | -18.6% |
| Deferred charges and accrued income | 490/1 | €406 | €169 | -€237 | -58.4% |
| Total equity and liabilities | 10/49 | €278,238 | €382,024 | +€103,787 | +37.3% |
| Equity | 10/15 | €31,503 | €55,597 | +€24,095 | +76.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,503 | €52,597 | +€24,095 | +84.5% |
| Amounts payable | 17/49 | €246,735 | €326,427 | +€79,692 | +32.3% |
| Amounts payable after more than one year | 17 | €18,315 | €8,012 | -€10,304 | -56.3% |
| Financial debts | 170/4 | €18,315 | €8,012 | -€10,304 | -56.3% |
| Amounts payable within one year | 42/48 | €228,420 | €318,415 | +€89,996 | +39.4% |
| Current portion of amounts payable after more than one year | 42 | €10,792 | €10,304 | -€489 | -4.5% |
| Trade debts | 44 | €26,819 | €87,473 | +€60,654 | +226% |
| Suppliers | 440/4 | €26,819 | €87,473 | +€60,654 | +226% |
| Taxes, remuneration and social security | 45 | €68,589 | €75,661 | +€7,072 | +10.3% |
| Taxes | 450/3 | €12,488 | €19,793 | +€7,305 | +58.5% |
| Remuneration and social security | 454/9 | €56,101 | €55,868 | -€233 | -0.4% |
| Other amounts payable | 47/48 | €122,220 | €144,978 | +€22,758 | +18.6% |
| Non-recurring operating income | 76A | - | €16,873 | +€16,873 | |
| Remuneration, social security and pensions | 62 | - | €280,108 | +€280,108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,333 | €13,668 | +€335 | +2.5% |
| Other operating charges | 640/8 | €117 | €2,929 | +€2,812 | +2,404% |
| Non-recurring operating charges | 66A | €1,946 | €19,537 | +€17,591 | +904% |
| Gross operating margin | 9900 | €58,316 | €355,374 | +€297,058 | +509% |
| Operating profit (loss) | 9901 | €42,920 | €39,132 | -€3,788 | -8.8% |
| Financial income | 75/76B | €1,009 | €214 | -€795 | -78.8% |
| Recurring financial income | 75 | €1,009 | €214 | -€795 | -78.8% |
| Financial charges | 65/66B | €7,526 | €6,815 | -€711 | -9.4% |
| Recurring financial charges | 65 | €7,526 | €6,815 | -€711 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €36,402 | €32,530 | -€3,872 | -10.6% |
| Income taxes | 67/77 | €9,101 | €8,435 | -€665 | -7.3% |
| Profit (loss) for the period | 9904 | €27,302 | €24,095 | -€3,207 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,302 | €24,095 | -€3,207 | -11.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.