ACLIMEX: 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.
ACLIMEX
Largest movements
- Cash -€80,780
down €80,780 (-21.0%), from €384,004 to €303,224
mainly Contributions, distributions and other (-€213,333) and Stocks and contracts (-€42,243)
- Stocks and contracts +€42,243
up €42,243 (+80.4%), from €52,555 to €94,798
- Reserves -€75,000
down €75,000 (-14.4%), from €521,860 to €446,860
of which Distributable reserves: -€75,000
- Tax, wage and social debts +€26,090
up €26,090 (+90.3%), from €28,877 to €54,967
of which Taxes: +€26,091
- Purchases and services -€93,814
down €93,814 (-14.8%), from €632,388 to €538,574
- Gross operating margin +€47,915
up €47,915 (+32.8%), from €146,123 to €194,038
- Turnover -€45,899
down €45,899 (-5.9%), from €778,511 to €732,612
- Taxes +€34,331
up €34,331 (+180.6%), from €19,006 to €53,337
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 | €661,836 | €615,263 | -€46,573 | -7.0% |
| Fixed assets | 21/28 | €8,049 | €5,058 | -€2,991 | -37.2% |
| Tangible fixed assets | 22/27 | €8,049 | €5,058 | -€2,991 | -37.2% |
| Land and buildings | 22 | €8,049 | €5,058 | -€2,991 | -37.2% |
| Current assets | 29/58 | €653,787 | €610,205 | -€43,582 | -6.7% |
| Stocks and contracts in progress | 3 | €52,555 | €94,798 | +€42,243 | +80.4% |
| Stocks | 30/36 | €52,555 | €94,798 | +€42,243 | +80.4% |
| Amounts receivable within one year | 40/41 | €217,228 | €212,183 | -€5,045 | -2.3% |
| Trade receivables | 40 | €192,938 | €195,831 | +€2,893 | +1.5% |
| Other amounts receivable | 41 | €24,290 | €16,352 | -€7,938 | -32.7% |
| Cash at bank and in hand | 54/58 | €384,004 | €303,224 | -€80,780 | -21.0% |
| Total equity and liabilities | 10/49 | €661,836 | €615,263 | -€46,573 | -7.0% |
| Equity | 10/15 | €605,575 | €529,423 | -€76,152 | -12.6% |
| Reserves | 13 | €521,860 | €446,860 | -€75,000 | -14.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €520,000 | €445,000 | -€75,000 | -14.4% |
| Profit (loss) carried forward | 14 | €83,715 | €82,563 | -€1,152 | -1.4% |
| Amounts payable | 17/49 | €56,261 | €85,840 | +€29,579 | +52.6% |
| Amounts payable within one year | 42/48 | €56,261 | €85,840 | +€29,579 | +52.6% |
| Trade debts | 44 | €24,125 | €24,631 | +€506 | +2.1% |
| Suppliers | 440/4 | €24,125 | €24,631 | +€506 | +2.1% |
| Taxes, remuneration and social security | 45 | €28,877 | €54,967 | +€26,090 | +90.3% |
| Taxes | 450/3 | €24,465 | €50,556 | +€26,091 | +106.6% |
| Remuneration and social security | 454/9 | €4,412 | €4,411 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €3,259 | €6,242 | +€2,983 | +91.5% |
| Turnover | 70 | €778,511 | €732,612 | -€45,899 | -5.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €632,388 | €538,574 | -€93,814 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,647 | €2,991 | -€656 | -18.0% |
| Other operating charges | 640/8 | €3,341 | €3,311 | -€30 | -0.9% |
| Gross operating margin | 9900 | €146,123 | €194,038 | +€47,915 | +32.8% |
| Operating profit (loss) | 9901 | €139,135 | €187,736 | +€48,601 | +34.9% |
| Financial income | 75/76B | €2,605 | €3,067 | +€462 | +17.7% |
| Recurring financial income | 75 | €2,605 | €3,067 | +€462 | +17.7% |
| Financial charges | 65/66B | €388 | €285 | -€103 | -26.5% |
| Recurring financial charges | 65 | €388 | €285 | -€103 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €141,352 | €190,518 | +€49,166 | +34.8% |
| Income taxes | 67/77 | €19,006 | €53,337 | +€34,331 | +180.6% |
| Profit (loss) for the period | 9904 | €122,346 | €137,181 | +€14,835 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €122,346 | €137,181 | +€14,835 | +12.1% |
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 29 September 2026 via checked.be.