ACNL LOGISTICS: 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.
ACNL LOGISTICS
Largest movements
- Cash +€255,419
up €255,419 (+129.6%), from €197,116 to €452,534
mainly Receivables within one year (+€196,575) and Net result for the year (+€104,146)
- Receivables within one year -€196,575
down €196,575 (-75.7%), from €259,780 to €63,206
of which Other amounts receivable: -€199,889
- Tangible fixed assets -€55,275
down €55,275 (-4.9%), from €1.1m to €1.1m
of which Land and buildings: -€35,168
- Reserves +€104,146
up €104,146 (+102.2%), from €101,911 to €206,057
- Debts after one year -€45,252
down €45,252 (-2.3%), from €2.0m to €1.9m
- Accrued charges and deferred income -€39,758
down €39,758 (-44.8%), from €88,744 to €48,986
- Financial charges -€39,671
down €39,671 (-44.7%), from €88,711 to €49,040
of which Non-recurring financial charges: -€40,642
- Gross operating margin +€4,919
up €4,919 (+1.8%), from €266,554 to €271,473
- Taxes +€3,953
up €3,953 (+9.4%), from €42,190 to €46,143
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 | €2,694,731 | €2,699,209 | +€4,478 | +0.2% |
| Fixed assets | 21/28 | €2,234,088 | €2,178,813 | -€55,275 | -2.5% |
| Tangible fixed assets | 22/27 | €1,133,453 | €1,078,178 | -€55,275 | -4.9% |
| Land and buildings | 22 | €1,055,151 | €1,019,983 | -€35,168 | -3.3% |
| Plant, machinery and equipment | 23 | €33,291 | €29,384 | -€3,907 | -11.7% |
| Furniture and vehicles | 24 | €45,011 | €28,811 | -€16,200 | -36.0% |
| Financial fixed assets | 28 | €1,100,635 | €1,100,635 | = | 0.0% |
| Current assets | 29/58 | €460,643 | €520,396 | +€59,753 | +13.0% |
| Amounts receivable within one year | 40/41 | €259,780 | €63,206 | -€196,575 | -75.7% |
| Trade receivables | 40 | €4,617 | €7,931 | +€3,314 | +71.8% |
| Other amounts receivable | 41 | €255,163 | €55,275 | -€199,889 | -78.3% |
| Cash at bank and in hand | 54/58 | €197,116 | €452,534 | +€255,419 | +129.6% |
| Deferred charges and accrued income | 490/1 | €3,747 | €4,656 | +€910 | +24.3% |
| Total equity and liabilities | 10/49 | €2,694,731 | €2,699,209 | +€4,478 | +0.2% |
| Equity | 10/15 | €551,911 | €656,057 | +€104,146 | +18.9% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Reserves | 13 | €101,911 | €206,057 | +€104,146 | +102.2% |
| Distributable reserves | 133 | €101,911 | €206,057 | +€104,146 | +102.2% |
| Amounts payable | 17/49 | €2,142,820 | €2,043,152 | -€99,668 | -4.7% |
| Amounts payable after more than one year | 17 | €1,959,792 | €1,914,540 | -€45,252 | -2.3% |
| Other amounts payable | 178/9 | €1,959,792 | €1,914,540 | -€45,252 | -2.3% |
| Amounts payable within one year | 42/48 | €94,283 | €79,626 | -€14,657 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €45,252 | €45,252 | -€0 | 0.0% |
| Trade debts | 44 | €1,401 | €1,406 | +€5 | +0.4% |
| Suppliers | 440/4 | €1,401 | €1,406 | +€5 | +0.4% |
| Taxes, remuneration and social security | 45 | €14,256 | €17,549 | +€3,293 | +23.1% |
| Taxes | 450/3 | €14,256 | €17,549 | +€3,293 | +23.1% |
| Other amounts payable | 47/48 | €33,373 | €15,418 | -€17,955 | -53.8% |
| Accrued charges and deferred income | 492/3 | €88,744 | €48,986 | -€39,758 | -44.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,275 | €55,275 | = | 0.0% |
| Other operating charges | 640/8 | €17,309 | €16,869 | -€440 | -2.5% |
| Gross operating margin | 9900 | €266,554 | €271,473 | +€4,919 | +1.8% |
| Operating profit (loss) | 9901 | €193,970 | €199,329 | +€5,359 | +2.8% |
| Financial charges | 65/66B | €88,711 | €49,040 | -€39,671 | -44.7% |
| Recurring financial charges | 65 | €48,069 | €49,040 | +€971 | +2.0% |
| Non-recurring financial charges | 66B | €40,642 | - | -€40,642 | |
| Profit (loss) for the period before taxes | 9903 | €105,259 | €150,289 | +€45,030 | +42.8% |
| Income taxes | 67/77 | €42,190 | €46,143 | +€3,953 | +9.4% |
| Profit (loss) for the period | 9904 | €63,069 | €104,146 | +€41,077 | +65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,069 | €104,146 | +€41,077 | +65.1% |
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 10 October 2026 via checked.be.