ACOLIN: 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.
ACOLIN
Largest movements
- Deferred charges and accrued income -€125,425
down €125,425 (-100.0%), from €125,425 to €0
- Tangible fixed assets -€21,667
down €21,667 (-4.6%), from €474,202 to €452,536
of which Land and buildings: -€21,564
- Receivables within one year -€17,268
down €17,268 (-7.2%), from €239,116 to €221,847
of which Trade receivables: -€19,116
- Other debts -€88,672
down €88,672 (-25.7%), from €345,561 to €256,889
- Debts after one year -€35,613
down €35,613 (-9.9%), from €361,336 to €325,723
- Current portion of long-term debt -€15,975
down €15,975 (-24.9%), from €64,262 to €48,287
- Short-term financial debts -€11,113
down €11,113 (-68.0%), from €16,354 to €5,240
- Gross operating margin +€16,822
up €16,822 (+54.1%), from €31,099 to €47,921
- Other operating charges +€13,589
up €13,589 (+1168.4%), from €1,163 to €14,752
- Depreciation -€2,685
down €2,685 (-11.0%), from €24,351 to €21,667
- Financial charges +€765
up €765 (+6.8%), from €11,188 to €11,953
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €842,516 | €678,155 | -€164,360 | -19.5% |
| Fixed assets | 21/28 | €477,975 | €456,308 | -€21,667 | -4.5% |
| Tangible fixed assets | 22/27 | €474,202 | €452,536 | -€21,667 | -4.6% |
| Land and buildings | 22 | €474,099 | €452,536 | -€21,564 | -4.5% |
| Plant, machinery and equipment | 23 | €103 | €0 | -€103 | -100.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €3,773 | €3,773 | = | 0.0% |
| Current assets | 29/58 | €364,541 | €221,847 | -€142,693 | -39.1% |
| Amounts receivable within one year | 40/41 | €239,116 | €221,847 | -€17,268 | -7.2% |
| Trade receivables | 40 | €239,116 | €220,000 | -€19,116 | -8.0% |
| Other amounts receivable | 41 | €0 | €1,847 | +€1,847 | |
| Deferred charges and accrued income | 490/1 | €125,425 | €0 | -€125,425 | -100.0% |
| Total equity and liabilities | 10/49 | €842,516 | €678,155 | -€164,360 | -19.5% |
| Equity | 10/15 | €13,678 | €14,018 | +€339 | +2.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €4,202 | €4,202 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,202 | €4,202 | = | 0.0% |
| Legal reserve | 130 | €4,202 | €4,202 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,024 | -€51,684 | +€339 | +0.7% |
| Amounts payable | 17/49 | €828,837 | €664,138 | -€164,700 | -19.9% |
| Amounts payable after more than one year | 17 | €361,336 | €325,723 | -€35,613 | -9.9% |
| Financial debts | 170/4 | €361,336 | €325,723 | -€35,613 | -9.9% |
| Amounts payable within one year | 42/48 | €463,790 | €338,414 | -€125,375 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €64,262 | €48,287 | -€15,975 | -24.9% |
| Financial debts | 43 | €16,354 | €5,240 | -€11,113 | -68.0% |
| Credit institutions | 430/8 | €16,354 | €5,240 | -€11,113 | -68.0% |
| Trade debts | 44 | €33,705 | €27,778 | -€5,927 | -17.6% |
| Suppliers | 440/4 | €33,705 | €27,778 | -€5,927 | -17.6% |
| Taxes, remuneration and social security | 45 | €3,908 | €220 | -€3,689 | -94.4% |
| Taxes | 450/3 | €3,908 | €220 | -€3,689 | -94.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €345,561 | €256,889 | -€88,672 | -25.7% |
| Accrued charges and deferred income | 492/3 | €3,712 | €0 | -€3,712 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,351 | €21,667 | -€2,685 | -11.0% |
| Other operating charges | 640/8 | €1,163 | €14,752 | +€13,589 | +1168.4% |
| Gross operating margin | 9900 | €31,099 | €47,921 | +€16,822 | +54.1% |
| Operating profit (loss) | 9901 | €5,584 | €11,503 | +€5,918 | +106.0% |
| Financial income | 75/76B | €1,089 | €790 | -€299 | -27.5% |
| Recurring financial income | 75 | €1,089 | €790 | -€299 | -27.5% |
| Financial charges | 65/66B | €11,188 | €11,953 | +€765 | +6.8% |
| Recurring financial charges | 65 | €11,188 | €11,953 | +€765 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,514 | €339 | +€4,854 | |
| Profit (loss) for the period | 9904 | -€4,514 | €339 | +€4,854 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,514 | €339 | +€4,854 |
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 1 October 2026 via checked.be.