ACL Experties: 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.
ACL Experties
Largest movements
- Cash +€36,306
up €36,306 (+69.0%), from €52,582 to €88,888
mainly Other debts (+€87,075) and Receivables within one year (+€27,298)
- Receivables within one year -€27,298
down €27,298 (-94.9%), from €28,755 to €1,456
of which Trade receivables: -€26,952
- Deferred charges and accrued income +€10,000
new in 2025: €10,000
- Tangible fixed assets +€1,094
new in 2025: €1,094
- Other debts +€87,075
up €87,075 (+5102.4%), from €1,707 to €88,782
- Profit (loss) carried forward -€61,466
down €61,466 (-100.0%), from €61,473 to €7
- Tax, wage and social debts -€6,469
down €6,469 (-66.9%), from €9,669 to €3,200
of which Taxes: -€3,549
- Trade debts +€2,214
up €2,214 (+47.8%), from €4,636 to €6,850
- Accrued charges and deferred income -€1,252
no longer reported in 2025 (was €1,252)
- Gross operating margin -€10,526
down €10,526 (-23.7%), from €44,505 to €33,979
- Taxes -€1,974
down €1,974 (-21.5%), from €9,203 to €7,229
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.
Cash bridge derived
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 | €81,336 | €101,438 | +€20,102 | +24.7% |
| Fixed assets | 21/28 | - | €1,094 | +€1,094 | |
| Tangible fixed assets | 22/27 | - | €1,094 | +€1,094 | |
| Furniture and vehicles | 24 | - | €1,094 | +€1,094 | |
| Current assets | 29/58 | €81,336 | €100,344 | +€19,008 | +23.4% |
| Amounts receivable within one year | 40/41 | €28,755 | €1,456 | -€27,298 | -94.9% |
| Trade receivables | 40 | €27,695 | €743 | -€26,952 | -97.3% |
| Other amounts receivable | 41 | €1,059 | €713 | -€347 | -32.7% |
| Cash at bank and in hand | 54/58 | €52,582 | €88,888 | +€36,306 | +69.0% |
| Deferred charges and accrued income | 490/1 | - | €10,000 | +€10,000 | |
| Total equity and liabilities | 10/49 | €81,336 | €101,438 | +€20,102 | +24.7% |
| Equity | 10/15 | €64,073 | €2,607 | -€61,466 | -95.9% |
| Contributions | 10/11 | €2,600 | €2,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,473 | €7 | -€61,466 | -100.0% |
| Amounts payable | 17/49 | €17,263 | €98,831 | +€81,568 | +472.5% |
| Amounts payable within one year | 42/48 | €16,011 | €98,831 | +€82,820 | +517.3% |
| Trade debts | 44 | €4,636 | €6,850 | +€2,214 | +47.8% |
| Suppliers | 440/4 | €4,636 | €6,850 | +€2,214 | +47.8% |
| Taxes, remuneration and social security | 45 | €9,669 | €3,200 | -€6,469 | -66.9% |
| Taxes | 450/3 | €6,749 | €3,200 | -€3,549 | -52.6% |
| Remuneration and social security | 454/9 | €2,920 | - | -€2,920 | |
| Other amounts payable | 47/48 | €1,707 | €88,782 | +€87,075 | +5102.4% |
| Accrued charges and deferred income | 492/3 | €1,252 | - | -€1,252 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €110 | +€110 | |
| Gross operating margin | 9900 | €44,505 | €33,979 | -€10,526 | -23.7% |
| Operating profit (loss) | 9901 | €44,505 | €33,869 | -€10,637 | -23.9% |
| Financial income | 75/76B | €10 | €13 | +€4 | +39.1% |
| Recurring financial income | 75 | €10 | €13 | +€4 | +39.1% |
| Financial charges | 65/66B | €114 | €119 | +€6 | +5.3% |
| Recurring financial charges | 65 | €114 | €119 | +€6 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €44,401 | €33,762 | -€10,639 | -24.0% |
| Income taxes | 67/77 | €9,203 | €7,229 | -€1,974 | -21.5% |
| Profit (loss) for the period | 9904 | €35,198 | €26,534 | -€8,665 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,198 | €26,534 | -€8,665 | -24.6% |
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 10 October 2026 via checked.be.