ACLOT PHARMA: 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.
ACLOT PHARMA
Largest movements
- Tangible fixed assets -€127,623
down €127,623 (-13.8%), from €928,070 to €800,447
of which Plant, machinery and equipment: -€108,814
- Stocks and contracts -€56,491
down €56,491 (-25.3%), from €223,139 to €166,648
- Debts after one year -€239,999
down €239,999 (-21.7%), from €1.1m to €867,761
of which Other amounts payable: -€200,000
- Trade debts +€121,197
up €121,197 (+342%), from €35,448 to €156,645
- Other debts -€40,000
no longer reported in 2025 (was €40,000)
- Gross operating margin -€29,163
down €29,163 (-8.1%), from €361,806 to €332,643
- Depreciation +€25,110
up €25,110 (+24.2%), from €103,905 to €129,015
- Financial charges -€6,150
down €6,150 (-59.8%), from €10,292 to €4,142
- Staff costs +€4,855
up €4,855 (+2.5%), from €192,914 to €197,769
- Other operating charges -€4,003
down €4,003 (-65.2%), from €6,139 to €2,136
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 | €1,383,293 | €1,224,021 | -€159,272 | -11.5% |
| Fixed assets | 21/28 | €928,210 | €800,587 | -€127,623 | -13.7% |
| Tangible fixed assets | 22/27 | €928,070 | €800,447 | -€127,623 | -13.8% |
| Land and buildings | 22 | €369,213 | €349,090 | -€20,123 | -5.5% |
| Plant, machinery and equipment | 23 | €558,857 | €450,043 | -€108,814 | -19.5% |
| Furniture and vehicles | 24 | - | €1,314 | +€1,314 | |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €455,083 | €423,434 | -€31,649 | -7.0% |
| Stocks and contracts in progress | 3 | €223,139 | €166,648 | -€56,491 | -25.3% |
| Stocks | 30/36 | €223,139 | €166,648 | -€56,491 | -25.3% |
| Amounts receivable within one year | 40/41 | €60,890 | €71,166 | +€10,276 | +16.9% |
| Trade receivables | 40 | €2,453 | €69,138 | +€66,685 | +2,719% |
| Other amounts receivable | 41 | €58,437 | €2,028 | -€56,409 | -96.5% |
| Cash at bank and in hand | 54/58 | €171,054 | €176,082 | +€5,028 | +2.9% |
| Deferred charges and accrued income | 490/1 | - | €9,538 | +€9,538 | |
| Total equity and liabilities | 10/49 | €1,383,293 | €1,224,021 | -€159,272 | -11.5% |
| Equity | 10/15 | €126,788 | €126,895 | +€107 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,328 | €106,435 | +€107 | +0.1% |
| Amounts payable | 17/49 | €1,256,505 | €1,097,126 | -€159,379 | -12.7% |
| Amounts payable after more than one year | 17 | €1,107,760 | €867,761 | -€239,999 | -21.7% |
| Financial debts | 170/4 | €396,667 | €356,667 | -€40,000 | -10.1% |
| Other amounts payable | 178/9 | €711,094 | €511,094 | -€200,000 | -28.1% |
| Amounts payable within one year | 42/48 | €148,745 | €229,365 | +€80,620 | +54.2% |
| Current portion of amounts payable after more than one year | 42 | €40,000 | €40,000 | +€0 | 0.0% |
| Trade debts | 44 | €35,448 | €156,645 | +€121,197 | +342% |
| Suppliers | 440/4 | €35,448 | €156,645 | +€121,197 | +342% |
| Taxes, remuneration and social security | 45 | €33,297 | €32,720 | -€577 | -1.7% |
| Taxes | 450/3 | €8,822 | €0 | -€8,822 | -100% |
| Remuneration and social security | 454/9 | €24,475 | €32,720 | +€8,245 | +33.7% |
| Other amounts payable | 47/48 | €40,000 | - | -€40,000 | |
| Remuneration, social security and pensions | 62 | €192,914 | €197,769 | +€4,855 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,905 | €129,015 | +€25,110 | +24.2% |
| Other operating charges | 640/8 | €6,139 | €2,136 | -€4,003 | -65.2% |
| Gross operating margin | 9900 | €361,806 | €332,643 | -€29,163 | -8.1% |
| Operating profit (loss) | 9901 | €58,848 | €3,723 | -€55,125 | -93.7% |
| Financial income | 75/76B | €1 | €1,329 | +€1,328 | +132,800% |
| Recurring financial income | 75 | €1 | €1,329 | +€1,328 | +132,800% |
| Financial charges | 65/66B | €10,292 | €4,142 | -€6,150 | -59.8% |
| Recurring financial charges | 65 | €10,292 | €4,142 | -€6,150 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | €48,557 | €910 | -€47,647 | -98.1% |
| Income taxes | 67/77 | €1,580 | €803 | -€777 | -49.2% |
| Profit (loss) for the period | 9904 | €46,977 | €107 | -€46,870 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,977 | €107 | -€46,870 | -99.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.