ACOLIT: 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.
ACOLIT
Largest movements
- Receivables within one year +€18,600
up €18,600 (+357%), from €5,215 to €23,815
of which Trade receivables: +€10,877
- Cash -€10,317
down €10,317 (-42.6%), from €24,215 to €13,898
mainly Receivables within one year (-€18,600) and Contributions, distributions and other (-€12,804)
- Tangible fixed assets -€5,076
down €5,076 (-16.7%), from €30,430 to €25,354
of which Land and buildings: -€5,016
- Deferred charges and accrued income +€709
up €709 (+16.8%), from €4,212 to €4,921
- Other debts +€12,871
new in 2025: €12,871
- Trade debts -€7,340
down €7,340 (-81.1%), from €9,047 to €1,706
- Tax, wage and social debts -€2,144
down €2,144 (-16.0%), from €13,401 to €11,258
- Short-term financial debts +€773
up €773 (+91.7%), from €843 to €1,616
- Gross operating margin -€19,345
down €19,345 (-42.0%), from €46,020 to €26,675
- Financial charges -€1,205
down €1,205 (-68.0%), from €1,774 to €568
- Other operating charges +€1,124
up €1,124 (+111%), from €1,017 to €2,140
- Taxes +€959
up €959 (+20.4%), from €4,709 to €5,668
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 | €64,572 | €68,488 | +€3,916 | +6.1% |
| Fixed assets | 21/28 | €30,930 | €25,854 | -€5,076 | -16.4% |
| Tangible fixed assets | 22/27 | €30,430 | €25,354 | -€5,076 | -16.7% |
| Land and buildings | 22 | €23,524 | €18,508 | -€5,016 | -21.3% |
| Plant, machinery and equipment | 23 | €2,700 | €2,400 | -€300 | -11.1% |
| Furniture and vehicles | 24 | €309 | €989 | +€680 | +220% |
| Other tangible fixed assets | 26 | €3,897 | €3,457 | -€440 | -11.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €33,642 | €42,634 | +€8,992 | +26.7% |
| Amounts receivable within one year | 40/41 | €5,215 | €23,815 | +€18,600 | +357% |
| Trade receivables | 40 | €1,423 | €12,300 | +€10,877 | +764% |
| Other amounts receivable | 41 | €3,792 | €11,515 | +€7,723 | +204% |
| Cash at bank and in hand | 54/58 | €24,215 | €13,898 | -€10,317 | -42.6% |
| Deferred charges and accrued income | 490/1 | €4,212 | €4,921 | +€709 | +16.8% |
| Total equity and liabilities | 10/49 | €64,572 | €68,488 | +€3,916 | +6.1% |
| Equity | 10/15 | €40,194 | €39,950 | -€244 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,594 | €21,350 | -€244 | -1.1% |
| Distributable reserves | 133 | €21,594 | €21,350 | -€244 | -1.1% |
| Amounts payable | 17/49 | €24,378 | €28,538 | +€4,160 | +17.1% |
| Amounts payable after more than one year | 17 | €40 | €40 | = | 0.0% |
| Other amounts payable | 178/9 | €40 | €40 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,291 | €27,451 | +€4,160 | +17.9% |
| Financial debts | 43 | €843 | €1,616 | +€773 | +91.7% |
| Credit institutions | 430/8 | €843 | €1,616 | +€773 | +91.7% |
| Trade debts | 44 | €9,047 | €1,706 | -€7,340 | -81.1% |
| Suppliers | 440/4 | €9,047 | €1,706 | -€7,340 | -81.1% |
| Taxes, remuneration and social security | 45 | €13,401 | €11,258 | -€2,144 | -16.0% |
| Taxes | 450/3 | €13,401 | €11,258 | -€2,144 | -16.0% |
| Other amounts payable | 47/48 | - | €12,871 | +€12,871 | |
| Accrued charges and deferred income | 492/3 | €1,046 | €1,046 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,188 | €6,145 | -€43 | -0.7% |
| Other operating charges | 640/8 | €1,017 | €2,140 | +€1,124 | +111% |
| Gross operating margin | 9900 | €46,020 | €26,675 | -€19,345 | -42.0% |
| Operating profit (loss) | 9901 | €38,815 | €18,389 | -€20,426 | -52.6% |
| Financial income | 75/76B | €15 | €407 | +€392 | +2,561% |
| Recurring financial income | 75 | €15 | €407 | +€392 | +2,561% |
| Financial charges | 65/66B | €1,774 | €568 | -€1,205 | -68.0% |
| Recurring financial charges | 65 | €1,774 | €568 | -€1,205 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | €37,057 | €18,228 | -€18,829 | -50.8% |
| Income taxes | 67/77 | €4,709 | €5,668 | +€959 | +20.4% |
| Profit (loss) for the period | 9904 | €32,347 | €12,560 | -€19,788 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,347 | €12,560 | -€19,788 | -61.2% |
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 18 October 2026 via checked.be.