ACLOZA CONSULT: 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.
ACLOZA CONSULT
Largest movements
- Tangible fixed assets +€182,408
up €182,408 (+20,573%), from €887 to €183,294
of which Land and buildings: +€179,423
- Cash -€115,921
down €115,921 (-85.1%), from €136,262 to €20,341
mainly Investment in fixed assets (net) (-€183,355) and Receivables within one year (-€17,296)
- Intangible fixed assets -€30,000
down €30,000 (-11.3%), from €264,411 to €234,411
- Receivables within one year +€17,296
up €17,296 (+193%), from €8,964 to €26,261
of which Trade receivables: +€24,805
- Reserves +€61,675
up €61,675 (+72.6%), from €84,990 to €146,665
- Other debts -€12,812
down €12,812 (-4.2%), from €303,011 to €290,200
- Other operating charges +€21,345
new in 2025: €21,345
- Gross operating margin -€12,387
down €12,387 (-7.9%), from €156,318 to €143,931
- Taxes -€10,191
down €10,191 (-30.2%), from €33,736 to €23,544
- Depreciation -€6,178
down €6,178 (-16.6%), from €37,125 to €30,947
- Financial charges +€5,951
up €5,951 (+1,283%), from €464 to €6,415
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 | €410,524 | €464,307 | +€53,783 | +13.1% |
| Fixed assets | 21/28 | €265,298 | €417,705 | +€152,408 | +57.4% |
| Intangible fixed assets | 21 | €264,411 | €234,411 | -€30,000 | -11.3% |
| Tangible fixed assets | 22/27 | €887 | €183,294 | +€182,408 | +20,573% |
| Land and buildings | 22 | - | €179,423 | +€179,423 | |
| Plant, machinery and equipment | 23 | €457 | €2,331 | +€1,874 | +410% |
| Furniture and vehicles | 24 | €430 | €1,541 | +€1,111 | +258% |
| Current assets | 29/58 | €145,226 | €46,602 | -€98,625 | -67.9% |
| Amounts receivable within one year | 40/41 | €8,964 | €26,261 | +€17,296 | +193% |
| Trade receivables | 40 | - | €24,805 | +€24,805 | |
| Other amounts receivable | 41 | €8,964 | €1,456 | -€7,509 | -83.8% |
| Cash at bank and in hand | 54/58 | €136,262 | €20,341 | -€115,921 | -85.1% |
| Total equity and liabilities | 10/49 | €410,524 | €464,307 | +€53,783 | +13.1% |
| Equity | 10/15 | €89,994 | €151,674 | +€61,680 | +68.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €84,990 | €146,665 | +€61,675 | +72.6% |
| Distributable reserves | 133 | €84,990 | €146,665 | +€61,675 | +72.6% |
| Profit (loss) carried forward | 14 | €4 | €9 | +€5 | +145% |
| Amounts payable | 17/49 | €320,530 | €312,633 | -€7,897 | -2.5% |
| Amounts payable within one year | 42/48 | €320,530 | €312,633 | -€7,897 | -2.5% |
| Trade debts | 44 | €1,585 | €3,986 | +€2,401 | +151% |
| Suppliers | 440/4 | €1,585 | €3,986 | +€2,401 | +151% |
| Taxes, remuneration and social security | 45 | €15,934 | €18,448 | +€2,514 | +15.8% |
| Taxes | 450/3 | €13,684 | €13,948 | +€264 | +1.9% |
| Remuneration and social security | 454/9 | €2,250 | €4,500 | +€2,250 | +100% |
| Other amounts payable | 47/48 | €303,011 | €290,200 | -€12,812 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,125 | €30,947 | -€6,178 | -16.6% |
| Other operating charges | 640/8 | - | €21,345 | +€21,345 | |
| Gross operating margin | 9900 | €156,318 | €143,931 | -€12,387 | -7.9% |
| Operating profit (loss) | 9901 | €119,193 | €91,639 | -€27,554 | -23.1% |
| Financial charges | 65/66B | €464 | €6,415 | +€5,951 | +1,283% |
| Recurring financial charges | 65 | €464 | €6,415 | +€5,951 | +1,283% |
| Profit (loss) for the period before taxes | 9903 | €118,729 | €85,224 | -€33,505 | -28.2% |
| Income taxes | 67/77 | €33,736 | €23,544 | -€10,191 | -30.2% |
| Profit (loss) for the period | 9904 | €84,994 | €61,680 | -€23,313 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,994 | €61,680 | -€23,313 | -27.4% |
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 13 October 2026 via checked.be.