ACR - TOOLING: 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.
What changed
ACR - TOOLING
NACE 46.620, Wholesale of machine tools
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€55,445
2024 · €104,208-€48,763
Equity
€382,301
2024 · €326,855+€55,445
Cash
€19,211
2024 · €22,138-€2,927
Balance sheet total
€636,103
2024 · €596,203+€39,900
Largest movements
Assets
- Receivables within one year +€60,851
up €60,851 (+12.7%), from €480,506 to €541,357
of which Other amounts receivable: +€71,533
- Stocks and contracts -€14,616
down €14,616 (-22.4%), from €65,138 to €50,522
Equity and liabilities
- Profit (loss) carried forward +€55,445
up €55,445 (+18.1%), from €306,404 to €361,849
- Trade debts -€51,083
down €51,083 (-41.7%), from €122,386 to €71,303
- Debts after one year +€25,341
up €25,341 (+28.2%), from €90,000 to €115,341
- Current portion of long-term debt +€15,332
up €15,332 (+61.3%), from €25,000 to €40,332
- Other debts +€11,806
up €11,806 (+3,221%), from €367 to €12,172
Income statement
- Gross operating margin -€64,314
down €64,314 (-36.0%), from €178,818 to €114,503
- Taxes -€18,100
down €18,100 (-49.1%), from €36,897 to €18,798
- Write-downs +€2,183
new in 2025: €2,183
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.
Result 2024
€104,208
Gross operating margin
-€64,314
Staff costs
-€1,727
Depreciation
-€27
Write-downs
-€2,183
Other operating charges
-€191
Financial income
+€1,413
Financial charges
+€168
Taxes
+€18,100
Result 2025
€55,445
raises the resultlowers the result
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.
From operations
-€43,600
Investment
+€0
Financing
+€40,673
Cash 2024
€22,138
From operations (derived)
-€43,600
Net result for the year
+€55,445
Depreciation
+€2,346
Stocks and contracts
+€14,616
Receivables within one year
-€60,851
Deferred charges and accrued income
+€1,062
Trade debts
-€51,083
Tax, wage and social debts
-€7,242
Advances received
-€2,481
Other debts
+€11,806
Accrued charges and deferred income
-€7,218
Investment (derived)
+€0
Investment in fixed assets (net)
+€0
Financing
+€40,673
Debts after one year
+€25,341
Current portion of long-term debt
+€15,332
Cash 2025
€19,211
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €596,203 | €636,103 | +€39,900 | +6.7% |
| Fixed assets | 21/28 | €21,295 | €18,950 | -€2,346 | -11.0% |
| Tangible fixed assets | 22/27 | €21,295 | €18,950 | -€2,346 | -11.0% |
| Land and buildings | 22 | €13,797 | €12,614 | -€1,182 | -8.6% |
| Plant, machinery and equipment | 23 | €437 | €222 | -€214 | -49.1% |
| Furniture and vehicles | 24 | €7,062 | €6,113 | -€949 | -13.4% |
| Current assets | 29/58 | €574,908 | €617,153 | +€42,245 | +7.3% |
| Stocks and contracts in progress | 3 | €65,138 | €50,522 | -€14,616 | -22.4% |
| Stocks | 30/36 | €65,138 | €50,522 | -€14,616 | -22.4% |
| Amounts receivable within one year | 40/41 | €480,506 | €541,357 | +€60,851 | +12.7% |
| Trade receivables | 40 | €197,149 | €186,467 | -€10,682 | -5.4% |
| Other amounts receivable | 41 | €283,357 | €354,890 | +€71,533 | +25.2% |
| Cash at bank and in hand | 54/58 | €22,138 | €19,211 | -€2,927 | -13.2% |
| Deferred charges and accrued income | 490/1 | €7,126 | €6,063 | -€1,062 | -14.9% |
| Total equity and liabilities | 10/49 | €596,203 | €636,103 | +€39,900 | +6.7% |
| Equity | 10/15 | €326,855 | €382,301 | +€55,445 | +17.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €306,404 | €361,849 | +€55,445 | +18.1% |
| Amounts payable | 17/49 | €269,348 | €253,802 | -€15,546 | -5.8% |
| Amounts payable after more than one year | 17 | €90,000 | €115,341 | +€25,341 | +28.2% |
| Financial debts | 170/4 | €90,000 | €115,341 | +€25,341 | +28.2% |
| Amounts payable within one year | 42/48 | €172,130 | €138,461 | -€33,669 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €40,332 | +€15,332 | +61.3% |
| Trade debts | 44 | €122,386 | €71,303 | -€51,083 | -41.7% |
| Suppliers | 440/4 | €122,386 | €71,303 | -€51,083 | -41.7% |
| Advances received on contracts in progress | 46 | €2,481 | €0 | -€2,481 | -100% |
| Taxes, remuneration and social security | 45 | €21,896 | €14,654 | -€7,242 | -33.1% |
| Taxes | 450/3 | €17,098 | €7,760 | -€9,338 | -54.6% |
| Remuneration and social security | 454/9 | €4,798 | €6,894 | +€2,096 | +43.7% |
| Other amounts payable | 47/48 | €367 | €12,172 | +€11,806 | +3,221% |
| Accrued charges and deferred income | 492/3 | €7,218 | €0 | -€7,218 | -100% |
| Remuneration, social security and pensions | 62 | €30,427 | €32,154 | +€1,727 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,319 | €2,346 | +€27 | +1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,183 | +€2,183 | |
| Other operating charges | 640/8 | €474 | €665 | +€191 | +40.3% |
| Gross operating margin | 9900 | €178,818 | €114,503 | -€64,314 | -36.0% |
| Operating profit (loss) | 9901 | €145,598 | €77,155 | -€68,443 | -47.0% |
| Financial income | 75/76B | €4,494 | €5,907 | +€1,413 | +31.4% |
| Recurring financial income | 75 | €4,494 | €5,907 | +€1,413 | +31.4% |
| Financial charges | 65/66B | €8,986 | €8,819 | -€168 | -1.9% |
| Recurring financial charges | 65 | €8,986 | €8,819 | -€168 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €141,105 | €74,243 | -€66,862 | -47.4% |
| Income taxes | 67/77 | €36,897 | €18,798 | -€18,100 | -49.1% |
| Profit (loss) for the period | 9904 | €104,208 | €55,445 | -€48,763 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €104,208 | €55,445 | -€48,763 | -46.8% |
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 16 October 2026 via checked.be.