ACL Software: 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 Software
Largest movements
- Cash +€35,103
up €35,103 (+46.0%), from €76,363 to €111,467
mainly Net result for the year (+€35,563) and Other debts (+€6,280)
- Receivables within one year +€2,225
up €2,225 (+2960.7%), from €75 to €2,300
- Tangible fixed assets -€1,885
down €1,885 (-11.0%), from €17,103 to €15,218
- Profit (loss) carried forward +€35,563
up €35,563 (+54.4%), from €65,379 to €100,941
- Other debts +€6,280
up €6,280 (+642.6%), from €977 to €7,258
- Trade debts -€6,155
down €6,155 (-83.8%), from €7,344 to €1,189
- Gross operating margin +€4,596
up €4,596 (+10.8%), from €42,615 to €47,211
- Taxes +€721
up €721 (+8.4%), from €8,544 to €9,265
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 | €94,663 | €129,965 | +€35,303 | +37.3% |
| Fixed assets | 21/28 | €17,157 | €15,272 | -€1,885 | -11.0% |
| Tangible fixed assets | 22/27 | €17,103 | €15,218 | -€1,885 | -11.0% |
| Other tangible fixed assets | 26 | €17,103 | €15,218 | -€1,885 | -11.0% |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €77,505 | €114,693 | +€37,188 | +48.0% |
| Amounts receivable within one year | 40/41 | €75 | €2,300 | +€2,225 | +2960.7% |
| Trade receivables | 40 | €75 | €2,300 | +€2,225 | +2960.7% |
| Cash at bank and in hand | 54/58 | €76,363 | €111,467 | +€35,103 | +46.0% |
| Deferred charges and accrued income | 490/1 | €1,067 | €926 | -€141 | -13.2% |
| Total equity and liabilities | 10/49 | €94,663 | €129,965 | +€35,303 | +37.3% |
| Equity | 10/15 | €71,979 | €107,541 | +€35,563 | +49.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,379 | €100,941 | +€35,563 | +54.4% |
| Amounts payable | 17/49 | €22,684 | €22,424 | -€260 | -1.1% |
| Amounts payable within one year | 42/48 | €22,684 | €22,424 | -€260 | -1.1% |
| Trade debts | 44 | €7,344 | €1,189 | -€6,155 | -83.8% |
| Suppliers | 440/4 | €7,344 | €1,189 | -€6,155 | -83.8% |
| Taxes, remuneration and social security | 45 | €14,362 | €13,977 | -€385 | -2.7% |
| Taxes | 450/3 | €14,194 | €13,977 | -€217 | -1.5% |
| Remuneration and social security | 454/9 | €168 | - | -€168 | |
| Other amounts payable | 47/48 | €977 | €7,258 | +€6,280 | +642.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,747 | €1,885 | +€138 | +7.9% |
| Other operating charges | 640/8 | €186 | €192 | +€6 | +3.2% |
| Gross operating margin | 9900 | €42,615 | €47,211 | +€4,596 | +10.8% |
| Operating profit (loss) | 9901 | €40,682 | €45,134 | +€4,452 | +10.9% |
| Financial income | 75/76B | €11 | €50 | +€39 | +340.4% |
| Recurring financial income | 75 | €11 | €50 | +€39 | +340.4% |
| Financial charges | 65/66B | €240 | €357 | +€117 | +48.7% |
| Recurring financial charges | 65 | €240 | €357 | +€117 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €40,453 | €44,828 | +€4,374 | +10.8% |
| Income taxes | 67/77 | €8,544 | €9,265 | +€721 | +8.4% |
| Profit (loss) for the period | 9904 | €31,909 | €35,563 | +€3,653 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,909 | €35,563 | +€3,653 | +11.4% |
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.