ACOLLIGNON: 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.
ACOLLIGNON
Largest movements
- Cash +€99,702
up €99,702 (+106%), from €93,872 to €193,574
mainly Net result for the year (+€91,600) and Tax, wage and social debts (+€9,592)
- Reserves +€90,000
up €90,000 (+118%), from €76,503 to €166,503
- Tax, wage and social debts +€9,592
up €9,592 (+34.5%), from €27,773 to €37,365
- Gross operating margin +€18,684
up €18,684 (+18.9%), from €98,882 to €117,565
- Taxes +€4,784
up €4,784 (+23.9%), from €19,979 to €24,763
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 | €112,571 | €212,981 | +€100,411 | +89.2% |
| Fixed assets | 21/28 | €3,520 | €3,714 | +€193 | +5.5% |
| Tangible fixed assets | 22/27 | €3,520 | €3,714 | +€193 | +5.5% |
| Plant, machinery and equipment | 23 | €1,514 | €1,155 | -€359 | -23.7% |
| Furniture and vehicles | 24 | €2,006 | €2,558 | +€552 | +27.5% |
| Current assets | 29/58 | €109,051 | €209,268 | +€100,217 | +91.9% |
| Amounts receivable within one year | 40/41 | €15,179 | €15,694 | +€515 | +3.4% |
| Trade receivables | 40 | €15,179 | €15,684 | +€505 | +3.3% |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €93,872 | €193,574 | +€99,702 | +106% |
| Total equity and liabilities | 10/49 | €112,571 | €212,981 | +€100,411 | +89.2% |
| Equity | 10/15 | €77,504 | €167,504 | +€90,000 | +116% |
| Contributions | 10/11 | €1,001 | €1,001 | = | 0.0% |
| Reserves | 13 | €76,503 | €166,503 | +€90,000 | +118% |
| Distributable reserves | 133 | €76,503 | €166,503 | +€90,000 | +118% |
| Amounts payable | 17/49 | €35,066 | €45,477 | +€10,411 | +29.7% |
| Amounts payable after more than one year | 17 | €3,000 | €3,000 | = | 0.0% |
| Financial debts | 170/4 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,066 | €42,477 | +€10,411 | +32.5% |
| Trade debts | 44 | €1,051 | €2,000 | +€949 | +90.3% |
| Suppliers | 440/4 | €1,051 | €2,000 | +€949 | +90.3% |
| Taxes, remuneration and social security | 45 | €27,773 | €37,365 | +€9,592 | +34.5% |
| Taxes | 450/3 | €27,773 | €37,365 | +€9,592 | +34.5% |
| Other amounts payable | 47/48 | €3,243 | €3,112 | -€130 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €741 | €1,144 | +€403 | +54.4% |
| Gross operating margin | 9900 | €98,882 | €117,565 | +€18,684 | +18.9% |
| Operating profit (loss) | 9901 | €98,141 | €116,422 | +€18,281 | +18.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €59 | €59 | -€0 | -0.4% |
| Recurring financial charges | 65 | €59 | €59 | -€0 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €98,082 | €116,363 | +€18,281 | +18.6% |
| Income taxes | 67/77 | €19,979 | €24,763 | +€4,784 | +23.9% |
| Profit (loss) for the period | 9904 | €78,103 | €91,600 | +€13,496 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €78,103 | €91,600 | +€13,496 | +17.3% |
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 15 October 2026 via checked.be.