ACG JLR: 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.
What changed
ACG JLR
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.8m
2024 · €2.6m-€848,512
Equity
€4.9m
2024 · €4.6m+€291,468
Cash
€7.0m
2024 · €3.4m+€3.6m
Balance sheet total
€18.4m
2024 · €17.0m+€1.4m
Largest movements
Assets
- Cash +€3.6m
up €3.6m (+104%), from €3.4m to €7.0m
mainly Stocks and contracts (+€3.4m) and Trade debts (+€1.9m)
- Stocks and contracts -€3.4m
down €3.4m (-42.7%), from €7.9m to €4.5m
- Receivables within one year +€577,904
up €577,904 (+24.7%), from €2.3m to €2.9m
of which Trade receivables: +€523,888
- Tangible fixed assets +€411,161
up €411,161 (+13.4%), from €3.1m to €3.5m
of which Furniture and vehicles: +€376,433
- Deferred charges and accrued income +€197,927
up €197,927 (+71.1%), from €278,333 to €476,260
Equity and liabilities
- Trade debts +€1.9m
up €1.9m (+21.4%), from €9.0m to €10.9m
- Other debts -€1.0m
down €1.0m (-40.0%), from €2.5m to €1.5m
- Tax, wage and social debts +€509,317
up €509,317 (+108%), from €471,804 to €981,121
of which Taxes: +€489,212
- Profit (loss) carried forward +€436,448
new in 2025: €436,448
Income statement
- Turnover -€9.4m
down €9.4m (-14.4%), from €65.1m to €55.7m
- Goods and materials -€8.9m
down €8.9m (-14.5%), from €61.0m to €52.2m
of which Purchases: -€7.3m
- Other operating income -€1.2m
down €1.2m (-17.2%), from €7.0m to €5.8m
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.
Result 2024
€2.6m
Turnover
-€9.4m
Other operating income
-€1.2m
Goods and materials
+€8.9m
Services and other goods
+€23,541
Staff costs
-€101,272
Depreciation
+€99,372
Write-downs
-€103,193
Other operating charges
+€620,693
Other operating items
+€5,324
Financial income
-€21,071
Financial charges
+€40,076
Taxes
+€317,545
Result 2025
€1.8m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€6.6m
Investment
-€1.6m
Financing
-€1.5m
Cash 2024
€3.4m
From operations (derived)
+€6.6m
Net result for the year
+€1.8m
Depreciation
+€1.2m
Stocks and contracts
+€3.4m
Receivables within one year
-€577,904
Deferred charges and accrued income
-€197,927
Trade debts
+€1.9m
Tax, wage and social debts
+€509,317
Advances received
-€176,174
Other debts
-€1.0m
Accrued charges and deferred income
-€165,656
Investment (derived)
-€1.6m
Investment in fixed assets (net)
-€1.6m
Financing
-€1.5m
Contributions, distributions and other
-€1.5m
Cash 2025
€7.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,006,335 | €18,382,884 | +€1.4m | +8.1% |
| Fixed assets | 21/28 | €3,062,785 | €3,473,946 | +€411,161 | +13.4% |
| Tangible fixed assets | 22/27 | €3,059,524 | €3,470,685 | +€411,161 | +13.4% |
| Plant, machinery and equipment | 23 | €217,285 | €252,013 | +€34,728 | +16.0% |
| Furniture and vehicles | 24 | €2,842,238 | €3,218,672 | +€376,433 | +13.2% |
| Financial fixed assets | 28 | €3,261 | €3,261 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,261 | €3,261 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,261 | €3,261 | = | 0.0% |
| Current assets | 29/58 | €13,943,550 | €14,908,938 | +€965,388 | +6.9% |
| Stocks and contracts in progress | 3 | €7,895,641 | €4,528,068 | -€3.4m | -42.7% |
| Stocks | 30/36 | €7,895,641 | €4,528,068 | -€3.4m | -42.7% |
| Goods purchased for resale | 34 | €7,895,641 | €4,528,068 | -€3.4m | -42.7% |
| Amounts receivable within one year | 40/41 | €2,343,351 | €2,921,255 | +€577,904 | +24.7% |
| Trade receivables | 40 | €1,943,351 | €2,467,239 | +€523,888 | +27.0% |
| Other amounts receivable | 41 | €400,000 | €454,016 | +€54,016 | +13.5% |
| Cash at bank and in hand | 54/58 | €3,426,225 | €6,983,355 | +€3.6m | +104% |
| Deferred charges and accrued income | 490/1 | €278,333 | €476,260 | +€197,927 | +71.1% |
| Total equity and liabilities | 10/49 | €17,006,335 | €18,382,884 | +€1.4m | +8.1% |
| Equity | 10/15 | €4,630,936 | €4,922,403 | +€291,468 | +6.3% |
| Contributions | 10/11 | €397,000 | €397,000 | = | 0.0% |
| Capital | 10 | €397,000 | €397,000 | = | 0.0% |
| Issued capital | 100 | €397,000 | €397,000 | = | 0.0% |
| Reserves | 13 | €4,233,936 | €4,088,956 | -€144,980 | -3.4% |
| Non-distributable reserves | 130/1 | €39,700 | €39,700 | = | 0.0% |
| Legal reserve | 130 | €39,700 | €39,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €4,191,757 | €4,046,777 | -€144,980 | -3.5% |
| Profit (loss) carried forward | 14 | - | €436,448 | +€436,448 | |
| Amounts payable | 17/49 | €12,375,399 | €13,460,481 | +€1.1m | +8.8% |
| Amounts payable within one year | 42/48 | €12,199,993 | €13,450,731 | +€1.3m | +10.3% |
| Trade debts | 44 | €8,966,478 | €10,884,073 | +€1.9m | +21.4% |
| Suppliers | 440/4 | €8,966,478 | €10,884,073 | +€1.9m | +21.4% |
| Advances received on contracts in progress | 46 | €261,711 | €85,537 | -€176,174 | -67.3% |
| Taxes, remuneration and social security | 45 | €471,804 | €981,121 | +€509,317 | +108% |
| Taxes | 450/3 | €221,891 | €711,102 | +€489,212 | +220% |
| Remuneration and social security | 454/9 | €249,913 | €270,018 | +€20,105 | +8.0% |
| Other amounts payable | 47/48 | €2,500,000 | €1,500,000 | -€1.0m | -40.0% |
| Accrued charges and deferred income | 492/3 | €175,406 | €9,750 | -€165,656 | -94.4% |
| Operating income | 70/76A | €72,074,586 | €61,478,963 | -€10.6m | -14.7% |
| Turnover | 70 | €65,076,410 | €55,677,518 | -€9.4m | -14.4% |
| Other operating income | 74 | €6,998,176 | €5,793,476 | -€1.2m | -17.2% |
| Non-recurring operating income | 76A | - | €7,970 | +€7,970 | |
| Operating charges | 60/66A | €68,445,898 | €59,035,338 | -€9.4m | -13.7% |
| Goods for resale, raw materials and consumables | 60 | €61,026,352 | €52,152,287 | -€8.9m | -14.5% |
| Purchases | 600/8 | €56,083,767 | €48,825,074 | -€7.3m | -12.9% |
| Change in stocks: decrease (increase) | 609 | €4,942,585 | €3,327,214 | -€1.6m | -32.7% |
| Services and other goods | 61 | €2,796,664 | €2,773,122 | -€23,541 | -0.8% |
| Remuneration, social security and pensions | 62 | €2,644,834 | €2,746,106 | +€101,272 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,262,455 | €1,163,083 | -€99,372 | -7.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€49,791 | €53,402 | +€103,193 | |
| Other operating charges | 640/8 | €765,385 | €144,692 | -€620,693 | -81.1% |
| Non-recurring operating charges | 66A | - | €2,646 | +€2,646 | |
| Operating profit (loss) | 9901 | €3,628,688 | €2,443,625 | -€1.2m | -32.7% |
| Financial income | 75/76B | €35,210 | €14,139 | -€21,071 | -59.8% |
| Recurring financial income | 75 | €35,210 | €14,139 | -€21,071 | -59.8% |
| Income from current assets | 751 | €34,775 | €12,000 | -€22,775 | -65.5% |
| Other financial income | 752/9 | €435 | €2,139 | +€1,704 | +392% |
| Financial charges | 65/66B | €61,540 | €21,463 | -€40,076 | -65.1% |
| Recurring financial charges | 65 | €61,540 | €21,463 | -€40,076 | -65.1% |
| Debt charges | 650 | €14,982 | €923 | -€14,059 | -93.8% |
| Other financial charges | 652/9 | €46,557 | €20,540 | -€26,017 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | €3,602,358 | €2,436,301 | -€1.2m | -32.4% |
| Income taxes | 67/77 | €962,379 | €644,834 | -€317,545 | -33.0% |
| Taxes | 670/3 | €962,379 | €645,984 | -€316,395 | -32.9% |
| Tax adjustments and reversals of tax provisions | 77 | - | €1,150 | +€1,150 | |
| Profit (loss) for the period | 9904 | €2,639,980 | €1,791,468 | -€848,512 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,639,980 | €1,791,468 | -€848,512 | -32.1% |
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 15 October 2026 via checked.be.