ACLex: 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.
ACLex
Largest movements
- Cash +€26,084
up €26,084 (+33.4%), from €78,138 to €104,222
mainly Net result for the year (+€38,464) and Receivables within one year (+€537)
- Reserves +€38,464
new in 2025: €38,464
- Tax, wage and social debts -€11,894
down €11,894 (-40.8%), from €29,121 to €17,226
of which Taxes: -€11,102
- Gross operating margin -€23,568
down €23,568 (-30.4%), from €77,442 to €53,874
- Taxes -€2,144
down €2,144 (-12.6%), from €17,073 to €14,929
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 | €93,695 | €119,898 | +€26,203 | +28.0% |
| Current assets | 29/58 | €93,695 | €119,898 | +€26,203 | +28.0% |
| Amounts receivable within one year | 40/41 | €14,841 | €14,304 | -€537 | -3.6% |
| Trade receivables | 40 | €14,841 | €14,304 | -€537 | -3.6% |
| Cash at bank and in hand | 54/58 | €78,138 | €104,222 | +€26,084 | +33.4% |
| Deferred charges and accrued income | 490/1 | €715 | €1,371 | +€656 | +91.7% |
| Total equity and liabilities | 10/49 | €93,695 | €119,898 | +€26,203 | +28.0% |
| Equity | 10/15 | €59,239 | €97,703 | +€38,464 | +64.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €38,464 | +€38,464 | |
| Distributable reserves | 133 | - | €38,464 | +€38,464 | |
| Profit (loss) carried forward | 14 | €59,139 | €59,139 | = | 0.0% |
| Amounts payable | 17/49 | €34,456 | €22,194 | -€12,261 | -35.6% |
| Amounts payable within one year | 42/48 | €34,456 | €22,194 | -€12,261 | -35.6% |
| Taxes, remuneration and social security | 45 | €29,121 | €17,226 | -€11,894 | -40.8% |
| Taxes | 450/3 | €27,681 | €16,578 | -€11,102 | -40.1% |
| Remuneration and social security | 454/9 | €1,440 | €648 | -€792 | -55.0% |
| Other amounts payable | 47/48 | €5,335 | €4,968 | -€367 | -6.9% |
| Other operating charges | 640/8 | €387 | €412 | +€25 | +6.3% |
| Gross operating margin | 9900 | €77,442 | €53,874 | -€23,568 | -30.4% |
| Operating profit (loss) | 9901 | €77,054 | €53,462 | -€23,593 | -30.6% |
| Financial charges | 65/66B | €9 | €69 | +€60 | +673.5% |
| Recurring financial charges | 65 | €9 | €69 | +€60 | +673.5% |
| Profit (loss) for the period before taxes | 9903 | €77,045 | €53,393 | -€23,653 | -30.7% |
| Income taxes | 67/77 | €17,073 | €14,929 | -€2,144 | -12.6% |
| Profit (loss) for the period | 9904 | €59,972 | €38,464 | -€21,508 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,972 | €38,464 | -€21,508 | -35.9% |
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.