ACLR: 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.
ACLR
Largest movements
- Tangible fixed assets +€12,271
up €12,271 (+8092.9%), from €152 to €12,423
- Receivables within one year +€6,573
up €6,573 (+486.9%), from €1,350 to €7,923
of which Other amounts receivable: +€7,355
- Cash +€6,498
up €6,498 (+48.0%), from €13,546 to €20,044
mainly Other debts (+€15,800) and Trade debts (+€7,020)
- Deferred charges and accrued income -€436
down €436 (-74.6%), from €585 to €149
- Other debts +€15,800
up €15,800 (+1184.8%), from €1,334 to €17,133
- Trade debts +€7,020
up €7,020 (+599.4%), from €1,171 to €8,191
- Profit (loss) carried forward +€3,166
up €3,166 (+45.7%), from €6,923 to €10,089
- Advances received -€1,095
no longer reported in 2025 (was €1,095)
- Purchases and services +€23,145
up €23,145 (+93.8%), from €24,678 to €47,823
- Gross operating margin +€4,243
up €4,243 (+790.4%), from €537 to €4,780
- Depreciation -€1,105
down €1,105 (-70.4%), from €1,569 to €464
- Other operating charges +€444
up €444 (+98.3%), from €451 to €895
- Taxes +€126
new in 2025: €126
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 | €15,633 | €40,539 | +€24,907 | +159.3% |
| Fixed assets | 21/28 | €152 | €12,423 | +€12,271 | +8092.9% |
| Tangible fixed assets | 22/27 | €152 | €12,423 | +€12,271 | +8092.9% |
| Plant, machinery and equipment | 23 | €152 | €12,423 | +€12,271 | +8092.9% |
| Current assets | 29/58 | €15,481 | €28,116 | +€12,635 | +81.6% |
| Amounts receivable within one year | 40/41 | €1,350 | €7,923 | +€6,573 | +486.9% |
| Trade receivables | 40 | €1,033 | €251 | -€782 | -75.7% |
| Other amounts receivable | 41 | €317 | €7,672 | +€7,355 | +2319.9% |
| Cash at bank and in hand | 54/58 | €13,546 | €20,044 | +€6,498 | +48.0% |
| Deferred charges and accrued income | 490/1 | €585 | €149 | -€436 | -74.6% |
| Total equity and liabilities | 10/49 | €15,633 | €40,539 | +€24,907 | +159.3% |
| Equity | 10/15 | €11,923 | €15,089 | +€3,166 | +26.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,923 | €10,089 | +€3,166 | +45.7% |
| Amounts payable | 17/49 | €3,710 | €25,451 | +€21,741 | +586.0% |
| Amounts payable within one year | 42/48 | €3,710 | €25,451 | +€21,741 | +586.0% |
| Trade debts | 44 | €1,171 | €8,191 | +€7,020 | +599.4% |
| Suppliers | 440/4 | €1,171 | €8,191 | +€7,020 | +599.4% |
| Advances received on contracts in progress | 46 | €1,095 | - | -€1,095 | |
| Taxes, remuneration and social security | 45 | €110 | €126 | +€16 | +14.6% |
| Taxes | 450/3 | €110 | €126 | +€16 | +14.6% |
| Other amounts payable | 47/48 | €1,334 | €17,133 | +€15,800 | +1184.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €24,678 | €47,823 | +€23,145 | +93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,569 | €464 | -€1,105 | -70.4% |
| Other operating charges | 640/8 | €451 | €895 | +€444 | +98.3% |
| Gross operating margin | 9900 | €537 | €4,780 | +€4,243 | +790.4% |
| Operating profit (loss) | 9901 | -€1,483 | €3,421 | +€4,905 | |
| Financial income | 75/76B | €2 | €5 | +€3 | +173.2% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +173.2% |
| Financial charges | 65/66B | €64 | €135 | +€70 | +109.4% |
| Recurring financial charges | 65 | €64 | €135 | +€70 | +109.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,546 | €3,292 | +€4,838 | |
| Income taxes | 67/77 | - | €126 | +€126 | |
| Profit (loss) for the period | 9904 | -€1,546 | €3,166 | +€4,712 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,546 | €3,166 | +€4,712 |
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 4 October 2026 via checked.be.