ACLV GROUPE: 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.
ACLV GROUPE
Largest movements
- Tangible fixed assets +€6,546
new in 2025: €6,546
- Cash +€4,443
up €4,443 (+82.9%), from €5,360 to €9,802
mainly Current portion of long-term debt (+€6,289) and Net result for the year (+€4,639)
- Receivables within one year +€1,333
up €1,333 (+87.1%), from €1,530 to €2,863
of which Trade receivables: +€1,320
- Deferred charges and accrued income +€894
new in 2025: €894
- Current portion of long-term debt +€6,289
new in 2025: €6,289
- Profit (loss) carried forward +€4,639
up €4,639 (+591%), from €785 to €5,423
- Trade debts +€1,670
up €1,670, from €0 to €1,670
- Tax, wage and social debts +€970
up €970 (+341%), from €285 to €1,254
- Accrued charges and deferred income -€810
down €810 (-100%), from €810 to €0
- Turnover -€6,250
no longer reported in 2025 (was €6,250)
- Gross operating margin +€5,988
up €5,988 (+586%), from €1,022 to €7,010
- Purchases and services -€5,228
no longer reported in 2025 (was €5,228)
- Taxes +€963
up €963 (+491%), from €196 to €1,160
- Depreciation +€851
new in 2025: €851
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 | €6,890 | €20,105 | +€13,216 | +192% |
| Fixed assets | 21/28 | - | €6,546 | +€6,546 | |
| Tangible fixed assets | 22/27 | - | €6,546 | +€6,546 | |
| Furniture and vehicles | 24 | - | €6,546 | +€6,546 | |
| Current assets | 29/58 | €6,890 | €13,559 | +€6,669 | +96.8% |
| Amounts receivable within one year | 40/41 | €1,530 | €2,863 | +€1,333 | +87.1% |
| Trade receivables | 40 | €1,530 | €2,850 | +€1,320 | +86.3% |
| Other amounts receivable | 41 | €0 | €13 | +€13 | |
| Cash at bank and in hand | 54/58 | €5,360 | €9,802 | +€4,443 | +82.9% |
| Deferred charges and accrued income | 490/1 | - | €894 | +€894 | |
| Total equity and liabilities | 10/49 | €6,890 | €20,105 | +€13,216 | +192% |
| Equity | 10/15 | €5,785 | €10,423 | +€4,639 | +80.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €785 | €5,423 | +€4,639 | +591% |
| Amounts payable | 17/49 | €1,105 | €9,682 | +€8,577 | +776% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €295 | €9,682 | +€9,387 | +3,185% |
| Current portion of amounts payable after more than one year | 42 | - | €6,289 | +€6,289 | |
| Trade debts | 44 | €0 | €1,670 | +€1,670 | |
| Suppliers | 440/4 | €0 | €1,670 | +€1,670 | |
| Taxes, remuneration and social security | 45 | €285 | €1,254 | +€970 | +341% |
| Taxes | 450/3 | €285 | €1,254 | +€970 | +341% |
| Other amounts payable | 47/48 | €10 | €469 | +€459 | +4,589% |
| Accrued charges and deferred income | 492/3 | €810 | €0 | -€810 | -100% |
| Turnover | 70 | €6,250 | - | -€6,250 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,228 | - | -€5,228 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €851 | +€851 | |
| Gross operating margin | 9900 | €1,022 | €7,010 | +€5,988 | +586% |
| Operating profit (loss) | 9901 | €1,022 | €6,158 | +€5,137 | +503% |
| Financial charges | 65/66B | €41 | €360 | +€320 | +786% |
| Recurring financial charges | 65 | €41 | €360 | +€320 | +786% |
| Profit (loss) for the period before taxes | 9903 | €981 | €5,798 | +€4,817 | +491% |
| Income taxes | 67/77 | €196 | €1,160 | +€963 | +491% |
| Profit (loss) for the period | 9904 | €785 | €4,639 | +€3,854 | +491% |
| Profit (loss) for the period to be appropriated | 9905 | €785 | €4,639 | +€3,854 | +491% |
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 24 October 2026 via checked.be.