ACL GROUP: what changed
Two fiscal 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 GROUP
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€3,819
up €3,819 (+83.8%), from €4,558 to €8,377
- Trade debts -€2,738
down €2,738 (-3.9%), from €70,540 to €67,802
- Profit (loss) carried forward -€1,081
down €1,081 (-6.0%), from -€17,885 to -€18,967
- Gross operating margin +€1,560
up €1,560 (+60.6%), from -€2,575 to -€1,014
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,812 | €75,812 | = | 0.0% |
| Current assets | 29/58 | €75,812 | €75,812 | = | 0.0% |
| Stocks and contracts in progress | 3 | €75,812 | €75,812 | = | 0.0% |
| Stocks | 30/36 | €75,812 | €75,812 | = | 0.0% |
| Total equity and liabilities | 10/49 | €75,812 | €75,812 | = | 0.0% |
| Equity | 10/15 | €715 | -€367 | -€1,081 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,885 | -€18,967 | -€1,081 | -6.0% |
| Amounts payable | 17/49 | €75,098 | €76,179 | +€1,081 | +1.4% |
| Amounts payable within one year | 42/48 | €75,098 | €76,179 | +€1,081 | +1.4% |
| Trade debts | 44 | €70,540 | €67,802 | -€2,738 | -3.9% |
| Suppliers | 440/4 | €70,540 | €67,802 | -€2,738 | -3.9% |
| Other amounts payable | 47/48 | €4,558 | €8,377 | +€3,819 | +83.8% |
| Other operating charges | 640/8 | €66 | €67 | +€1 | +2.0% |
| Gross operating margin | 9900 | -€2,575 | -€1,014 | +€1,560 | +60.6% |
| Operating profit (loss) | 9901 | -€2,640 | -€1,081 | +€1,559 | +59.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,640 | -€1,081 | +€1,559 | +59.0% |
| Profit (loss) for the period | 9904 | -€2,640 | -€1,081 | +€1,559 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,640 | -€1,081 | +€1,559 | +59.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.