ACLOT SHOP: what changed
What changed
ACLOT SHOP
NACE 96.101, Personal service activities
filed annual accounts (NBB)
Net result for the year
€5,261
2024 · €25,742-€20,481
Equity
€103,614
2024 · €98,353+€5,261
Cash
€31,153
2024 · €21,689+€9,464
Balance sheet total
€163,811
2024 · €170,107-€6,296
Largest movements
Assets
- Tangible fixed assets -€14,926
down €14,926 (-18.1%), from €82,661 to €67,735
of which Plant, machinery and equipment: -€58,140
- Cash +€9,464
up €9,464 (+43.6%), from €21,689 to €31,153
mainly Depreciation (+€14,926) and Net result for the year (+€5,261)
Equity and liabilities
- Debts after one year -€9,497
down €9,497 (-30.4%), from €31,220 to €21,723
- Profit (loss) carried forward +€5,261
up €5,261 (+28.2%), from €18,628 to €23,889
- Short-term financial debts -€2,999
down €2,999 (-7.4%), from €40,468 to €37,469
Income statement
- Other operating charges +€17,211
up €17,211 (+39.2%), from €43,920 to €61,131
- Gross operating margin -€9,651
down €9,651 (-9.5%), from €101,572 to €91,921
- Taxes +€3,199
up €3,199 (+533%), from €600 to €3,799
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€25,742
Gross operating margin
-€9,651
Depreciation
+€219
Other operating charges
-€17,211
Other operating items
+€9,235
Financial charges
+€126
Taxes
-€3,199
Result 2025
€5,261
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€21,960
Investment
€0
Financing
-€12,496
Cash 2024
€21,689
From operations (derived)
+€21,960
Net result for the year
+€5,261
Depreciation
+€14,926
Receivables within one year
-€612
Deferred charges and accrued income
+€1,446
Trade debts
+€939
Financing
-€12,496
Debts after one year
-€9,497
Short-term financial debts
-€2,999
Cash 2025
€31,153
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,107 | €163,811 | -€6,296 | -3.7% |
| Fixed assets | 21/28 | €82,800 | €67,874 | -€14,926 | -18.0% |
| Tangible fixed assets | 22/27 | €82,661 | €67,735 | -€14,926 | -18.1% |
| Land and buildings | 22 | €21,439 | €64,653 | +€43,214 | +202% |
| Plant, machinery and equipment | 23 | €61,222 | €3,082 | -€58,140 | -95.0% |
| Financial fixed assets | 28 | €139 | €139 | = | 0.0% |
| Current assets | 29/58 | €87,307 | €95,937 | +€8,630 | +9.9% |
| Amounts receivable within one year | 40/41 | €53,875 | €54,487 | +€612 | +1.1% |
| Trade receivables | 40 | €3,859 | €4,471 | +€612 | +15.9% |
| Other amounts receivable | 41 | €50,016 | €50,016 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,689 | €31,153 | +€9,464 | +43.6% |
| Deferred charges and accrued income | 490/1 | €11,743 | €10,297 | -€1,446 | -12.3% |
| Total equity and liabilities | 10/49 | €170,107 | €163,811 | -€6,296 | -3.7% |
| Equity | 10/15 | €98,353 | €103,614 | +€5,261 | +5.3% |
| Contributions | 10/11 | €68,196 | €68,196 | = | 0.0% |
| Reserves | 13 | €11,529 | €11,529 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,613 | €1,613 | = | 0.0% |
| Other | 1319 | €1,613 | €1,613 | = | 0.0% |
| Distributable reserves | 133 | €9,916 | €9,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,628 | €23,889 | +€5,261 | +28.2% |
| Amounts payable | 17/49 | €71,754 | €60,197 | -€11,557 | -16.1% |
| Amounts payable after more than one year | 17 | €31,220 | €21,723 | -€9,497 | -30.4% |
| Financial debts | 170/4 | €31,220 | €21,723 | -€9,497 | -30.4% |
| Amounts payable within one year | 42/48 | €40,534 | €38,474 | -€2,060 | -5.1% |
| Financial debts | 43 | €40,468 | €37,469 | -€2,999 | -7.4% |
| Credit institutions | 430/8 | €40,468 | €37,469 | -€2,999 | -7.4% |
| Trade debts | 44 | €66 | €1,005 | +€939 | +1,423% |
| Suppliers | 440/4 | €66 | €1,005 | +€939 | +1,423% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,145 | €14,926 | -€219 | -1.4% |
| Other operating charges | 640/8 | €43,920 | €61,131 | +€17,211 | +39.2% |
| Non-recurring operating charges | 66A | €14,593 | €5,358 | -€9,235 | -63.3% |
| Gross operating margin | 9900 | €101,572 | €91,921 | -€9,651 | -9.5% |
| Operating profit (loss) | 9901 | €27,914 | €10,506 | -€17,408 | -62.4% |
| Financial charges | 65/66B | €1,572 | €1,446 | -€126 | -8.0% |
| Recurring financial charges | 65 | €1,572 | €1,446 | -€126 | -8.0% |
| Non-recurring financial charges | 66B | €1,572 | €1,446 | -€126 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €26,342 | €9,060 | -€17,282 | -65.6% |
| Income taxes | 67/77 | €600 | €3,799 | +€3,199 | +533% |
| Profit (loss) for the period | 9904 | €25,742 | €5,261 | -€20,481 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,742 | €5,261 | -€20,481 | -79.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.