ACLAW: 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.
ACLAW
Largest movements
- Cash +€26,023
up €26,023 (+1220.2%), from €2,133 to €28,155
mainly Net result for the year (+€25,378) and Depreciation (+€11,483)
- Tangible fixed assets -€11,483
down €11,483 (-4.1%), from €277,153 to €265,670
- Receivables within one year +€6,531
up €6,531 (+3199.6%), from €204 to €6,735
- Profit (loss) carried forward +€25,378
up €25,378 (+9.5%), from €266,225 to €291,603
- Gross operating margin +€2,407
up €2,407 (+5.2%), from €46,234 to €48,641
- Taxes +€700
up €700 (+9.0%), from €7,796 to €8,496
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 | €279,490 | €300,561 | +€21,071 | +7.5% |
| Fixed assets | 21/28 | €277,153 | €265,670 | -€11,483 | -4.1% |
| Tangible fixed assets | 22/27 | €277,153 | €265,670 | -€11,483 | -4.1% |
| Land and buildings | 22 | €277,153 | €265,670 | -€11,483 | -4.1% |
| Current assets | 29/58 | €2,337 | €34,891 | +€32,554 | +1393.1% |
| Amounts receivable within one year | 40/41 | €204 | €6,735 | +€6,531 | +3199.6% |
| Other amounts receivable | 41 | €204 | €6,735 | +€6,531 | +3199.6% |
| Cash at bank and in hand | 54/58 | €2,133 | €28,155 | +€26,023 | +1220.2% |
| Total equity and liabilities | 10/49 | €279,490 | €300,561 | +€21,071 | +7.5% |
| Equity | 10/15 | €274,285 | €299,663 | +€25,378 | +9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €266,225 | €291,603 | +€25,378 | +9.5% |
| Amounts payable | 17/49 | €5,205 | €898 | -€4,308 | -82.8% |
| Amounts payable within one year | 42/48 | €3,958 | €0 | -€3,958 | -100.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €958 | €0 | -€958 | -100.0% |
| Taxes | 450/3 | €958 | €0 | -€958 | -100.0% |
| Other amounts payable | 47/48 | €3,000 | €0 | -€3,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,248 | €898 | -€350 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,628 | €11,483 | -€144 | -1.2% |
| Other operating charges | 640/8 | €2,651 | €2,735 | +€84 | +3.2% |
| Gross operating margin | 9900 | €46,234 | €48,641 | +€2,407 | +5.2% |
| Operating profit (loss) | 9901 | €31,956 | €34,424 | +€2,468 | +7.7% |
| Financial charges | 65/66B | €772 | €549 | -€223 | -28.9% |
| Recurring financial charges | 65 | €772 | €549 | -€223 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €31,183 | €33,875 | +€2,691 | +8.6% |
| Income taxes | 67/77 | €7,796 | €8,496 | +€700 | +9.0% |
| Profit (loss) for the period | 9904 | €23,388 | €25,378 | +€1,991 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,388 | €25,378 | +€1,991 | +8.5% |
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 4 October 2026 via checked.be.