ACLISOL: what changed
Two financial 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.
ACLISOL
Largest movements
- Tangible fixed assets -€421,916
down €421,916 (-69.5%), from €607,311 to €185,395
of which Land and buildings: -€465,399
- Receivables within one year +€196,618
up €196,618 (+94.6%), from €207,789 to €404,407
of which Trade receivables: +€284,874
- Stocks and contracts -€108,519
down €108,519 (-13.8%), from €784,001 to €675,482
- Cash -€103,187
down €103,187 (-31.9%), from €323,236 to €220,049
mainly Contributions, distributions and other (-€1.2m) and Debts after one year (-€201,655)
- Current investments +€100,465
up €100,465 (+50.0%), from €200,770 to €301,235
- Reserves -€765,987
down €765,987 (-39.5%), from €1.9m to €1.2m
of which Distributable reserves: -€765,987
- Other debts +€586,447
up €586,447 (+304%), from €192,843 to €779,290
- Debts after one year -€201,655
no longer reported in 2025 (was €201,655)
- Trade debts -€61,821
down €61,821 (-39.3%), from €157,165 to €95,344
- Accrued charges and deferred income +€49,026
up €49,026 (+163%), from €30,011 to €79,037
- Financial income +€10,514
up €10,514 (+77.9%), from €13,504 to €24,018
- Financial charges -€7,079
down €7,079 (-70.9%), from €9,980 to €2,901
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.
Derived cash bridge
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 | €2,588,121 | €2,188,633 | -€399,488 | -15.4% |
| Fixed assets | 21/28 | €692,581 | €257,935 | -€434,646 | -62.8% |
| Tangible fixed assets | 22/27 | €607,311 | €185,395 | -€421,916 | -69.5% |
| Land and buildings | 22 | €465,399 | - | -€465,399 | |
| Plant, machinery and equipment | 23 | €54,127 | €94,929 | +€40,802 | +75.4% |
| Furniture and vehicles | 24 | €87,785 | €90,466 | +€2,681 | +3.1% |
| Financial fixed assets | 28 | €85,270 | €72,540 | -€12,730 | -14.9% |
| Current assets | 29/58 | €1,895,540 | €1,930,698 | +€35,158 | +1.9% |
| Amounts receivable after more than one year | 29 | €368,600 | €318,600 | -€50,000 | -13.6% |
| Other amounts receivable | 291 | €368,600 | €318,600 | -€50,000 | -13.6% |
| Stocks and contracts in progress | 3 | €784,001 | €675,482 | -€108,519 | -13.8% |
| Stocks | 30/36 | €784,001 | €675,482 | -€108,519 | -13.8% |
| Amounts receivable within one year | 40/41 | €207,789 | €404,407 | +€196,618 | +94.6% |
| Trade receivables | 40 | €113,762 | €398,635 | +€284,874 | +250% |
| Other amounts receivable | 41 | €94,027 | €5,772 | -€88,256 | -93.9% |
| Current investments | 50/53 | €200,770 | €301,235 | +€100,465 | +50.0% |
| Cash at bank and in hand | 54/58 | €323,236 | €220,049 | -€103,187 | -31.9% |
| Deferred charges and accrued income | 490/1 | €11,144 | €10,926 | -€219 | -2.0% |
| Total equity and liabilities | 10/49 | €2,588,121 | €2,188,633 | -€399,488 | -15.4% |
| Equity | 10/15 | €1,959,300 | €1,193,313 | -€765,987 | -39.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,940,700 | €1,174,713 | -€765,987 | -39.5% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,921,950 | €1,155,963 | -€765,987 | -39.9% |
| Amounts payable | 17/49 | €628,821 | €995,321 | +€366,500 | +58.3% |
| Amounts payable after more than one year | 17 | €201,655 | - | -€201,655 | |
| Financial debts | 170/4 | €201,655 | - | -€201,655 | |
| Amounts payable within one year | 42/48 | €397,155 | €916,283 | +€519,128 | +131% |
| Current portion of amounts payable after more than one year | 42 | €39,216 | - | -€39,216 | |
| Trade debts | 44 | €157,165 | €95,344 | -€61,821 | -39.3% |
| Suppliers | 440/4 | €157,165 | €95,344 | -€61,821 | -39.3% |
| Taxes, remuneration and social security | 45 | €7,930 | €41,649 | +€33,718 | +425% |
| Taxes | 450/3 | €1,704 | €35,423 | +€33,718 | +1,978% |
| Remuneration and social security | 454/9 | €6,226 | €6,226 | = | 0.0% |
| Other amounts payable | 47/48 | €192,843 | €779,290 | +€586,447 | +304% |
| Accrued charges and deferred income | 492/3 | €30,011 | €79,037 | +€49,026 | +163% |
| Remuneration, social security and pensions | 62 | €180 | - | -€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,348 | €73,392 | -€1,956 | -2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €82 | +€82 | |
| Other operating charges | 640/8 | €7,735 | €10,821 | +€3,086 | +39.9% |
| Gross operating margin | 9900 | €677,755 | €678,732 | +€977 | +0.1% |
| Operating profit (loss) | 9901 | €594,493 | €594,437 | -€56 | 0.0% |
| Financial income | 75/76B | €13,504 | €24,018 | +€10,514 | +77.9% |
| Recurring financial income | 75 | €13,504 | €24,018 | +€10,514 | +77.9% |
| Financial charges | 65/66B | €9,980 | €2,901 | -€7,079 | -70.9% |
| Recurring financial charges | 65 | €9,980 | €2,901 | -€7,079 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | €598,016 | €615,554 | +€17,537 | +2.9% |
| Income taxes | 67/77 | €146,956 | €150,582 | +€3,627 | +2.5% |
| Profit (loss) for the period | 9904 | €451,061 | €464,971 | +€13,910 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €451,061 | €464,971 | +€13,910 | +3.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.