ACPL LIEGE: what changed
What changed
ACPL LIEGE
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€339,655
2024 · €390,508-€50,853
Equity
€3.1m
2024 · €2.7m+€339,655
Cash
€341,116
2024 · €238,308+€102,808
Balance sheet total
€3.5m
2024 · €3.2m+€323,145
Largest movements
Assets
- Current investments +€600,000
up €600,000 (+150%), from €400,000 to €1.0m
- Receivables within one year -€263,777
down €263,777 (-21.6%), from €1.2m to €957,528
of which Trade receivables: -€294,945
- Tangible fixed assets -€111,166
down €111,166 (-9.9%), from €1.1m to €1.0m
of which Land and buildings: -€68,350
- Cash +€102,808
up €102,808 (+43.1%), from €238,308 to €341,116
mainly Net result for the year (+€339,655) and Receivables within one year (+€263,777)
Equity and liabilities
- Reserves +€210,500
up €210,500 (+22.9%), from €917,900 to €1.1m
of which Distributable reserves: +€210,500
- Profit (loss) carried forward +€129,155
up €129,155 (+8.2%), from €1.6m to €1.7m
Income statement
- Gross operating margin -€84,049
down €84,049 (-5.7%), from €1.5m to €1.4m
- Turnover -€80,289
down €80,289 (-1.6%), from €5.1m to €5.0m
- Staff costs -€52,280
down €52,280 (-6.7%), from €781,680 to €729,400
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€390,508
Gross operating margin
-€84,049
Staff costs
+€52,280
Depreciation
-€533
Write-downs
-€34,040
Other operating charges
+€2,875
Financial income
-€4,109
Financial charges
+€251
Taxes
+€16,473
Result 2025
€339,655
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€787,739
Investment
-€647,904
Financing
-€37,026
Cash 2024
€238,308
From operations (derived)
+€787,739
Net result for the year
+€339,655
Depreciation
+€162,135
Stocks and contracts
-€4,265
Receivables within one year
+€263,777
Deferred charges and accrued income
+€5,921
Trade debts
+€32,548
Tax, wage and social debts
-€13,751
Accrued charges and deferred income
+€1,718
Investment (derived)
-€647,904
Investment in fixed assets (net)
-€47,904
Current investments
-€600,000
Financing
-€37,026
Debts after one year
-€29,638
Current portion of long-term debt
-€7,388
Cash 2025
€341,116
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,198,066 | €3,521,211 | +€323,145 | +10.1% |
| Fixed assets | 21/28 | €1,127,352 | €1,013,121 | -€114,230 | -10.1% |
| Tangible fixed assets | 22/27 | €1,123,883 | €1,012,716 | -€111,166 | -9.9% |
| Land and buildings | 22 | €804,959 | €736,609 | -€68,350 | -8.5% |
| Plant, machinery and equipment | 23 | €94,649 | €100,330 | +€5,681 | +6.0% |
| Furniture and vehicles | 24 | €224,275 | €175,777 | -€48,498 | -21.6% |
| Financial fixed assets | 28 | €3,469 | €405 | -€3,064 | -88.3% |
| Current assets | 29/58 | €2,070,714 | €2,508,089 | +€437,375 | +21.1% |
| Stocks and contracts in progress | 3 | €182,929 | €187,194 | +€4,265 | +2.3% |
| Stocks | 30/36 | €182,929 | €187,194 | +€4,265 | +2.3% |
| Amounts receivable within one year | 40/41 | €1,221,306 | €957,528 | -€263,777 | -21.6% |
| Trade receivables | 40 | €1,211,047 | €916,101 | -€294,945 | -24.4% |
| Other amounts receivable | 41 | €10,259 | €41,427 | +€31,168 | +304% |
| Current investments | 50/53 | €400,000 | €1,000,000 | +€600,000 | +150% |
| Cash at bank and in hand | 54/58 | €238,308 | €341,116 | +€102,808 | +43.1% |
| Deferred charges and accrued income | 490/1 | €28,172 | €22,251 | -€5,921 | -21.0% |
| Total equity and liabilities | 10/49 | €3,198,066 | €3,521,211 | +€323,145 | +10.1% |
| Equity | 10/15 | €2,747,266 | €3,086,922 | +€339,655 | +12.4% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €917,900 | €1,128,400 | +€210,500 | +22.9% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €505,200 | €505,200 | = | 0.0% |
| Distributable reserves | 133 | €387,700 | €598,200 | +€210,500 | +54.3% |
| Profit (loss) carried forward | 14 | €1,579,366 | €1,708,522 | +€129,155 | +8.2% |
| Amounts payable | 17/49 | €450,800 | €434,289 | -€16,511 | -3.7% |
| Amounts payable after more than one year | 17 | €59,307 | €29,669 | -€29,638 | -50.0% |
| Financial debts | 170/4 | €59,307 | €29,669 | -€29,638 | -50.0% |
| Amounts payable within one year | 42/48 | €391,493 | €402,902 | +€11,409 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €37,026 | €29,638 | -€7,388 | -20.0% |
| Trade debts | 44 | €204,894 | €237,442 | +€32,548 | +15.9% |
| Suppliers | 440/4 | €204,894 | €237,442 | +€32,548 | +15.9% |
| Taxes, remuneration and social security | 45 | €148,574 | €134,822 | -€13,751 | -9.3% |
| Taxes | 450/3 | €64,427 | €61,942 | -€2,485 | -3.9% |
| Remuneration and social security | 454/9 | €84,146 | €72,880 | -€11,266 | -13.4% |
| Other amounts payable | 47/48 | €1,000 | €1,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,718 | +€1,718 | |
| Turnover | 70 | €5,088,043 | €5,007,754 | -€80,289 | -1.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,628,465 | €3,659,643 | +€31,178 | +0.9% |
| Remuneration, social security and pensions | 62 | €781,680 | €729,400 | -€52,280 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161,602 | €162,135 | +€533 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,519 | €44,559 | +€34,040 | +324% |
| Other operating charges | 640/8 | €30,119 | €27,245 | -€2,875 | -9.5% |
| Gross operating margin | 9900 | €1,480,271 | €1,396,222 | -€84,049 | -5.7% |
| Operating profit (loss) | 9901 | €496,350 | €432,883 | -€63,467 | -12.8% |
| Financial income | 75/76B | €33,979 | €29,870 | -€4,109 | -12.1% |
| Recurring financial income | 75 | €33,979 | €29,870 | -€4,109 | -12.1% |
| Financial charges | 65/66B | €6,635 | €6,384 | -€251 | -3.8% |
| Recurring financial charges | 65 | €6,635 | €6,384 | -€251 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €523,695 | €456,370 | -€67,326 | -12.9% |
| Income taxes | 67/77 | €133,187 | €116,714 | -€16,473 | -12.4% |
| Profit (loss) for the period | 9904 | €390,508 | €339,655 | -€50,853 | -13.0% |
| Transfer from tax-exempt reserves | 789 | €84,200 | €210,500 | +€126,300 | +150% |
| Transfer to tax-exempt reserves | 689 | €210,500 | €210,500 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €264,208 | €339,655 | +€75,447 | +28.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.