Acsa Food: what changed
What changed
Acsa Food
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€45,255
2024 · €71,166-€25,911
Equity
€131,134
2024 · €85,879+€45,255
Cash
€23,335
2024 · €15,518+€7,817
Balance sheet total
€508,443
2024 · €509,666-€1,222
Largest movements
Assets
- Tangible fixed assets -€9,987
down €9,987 (-2.8%), from €360,288 to €350,301
of which Land and buildings: -€38,629
- Cash +€7,817
up €7,817 (+50.4%), from €15,518 to €23,335
mainly Depreciation (+€81,063) and Net result for the year (+€45,255)
Equity and liabilities
- Reserves +€45,255
up €45,255 (+108%), from €41,875 to €87,130
of which Distributable reserves: +€45,255
- Debts after one year -€34,181
down €34,181 (-12.7%), from €268,584 to €234,403
- Trade debts -€24,841
down €24,841 (-43.0%), from €57,729 to €32,888
- Tax, wage and social debts +€10,123
up €10,123 (+33.8%), from €29,932 to €40,055
of which Taxes: +€5,083
- Short-term financial debts -€9,463
down €9,463 (-100%), from €9,463 to €0
Income statement
- Gross operating margin +€17,178
up €17,178 (+5.6%), from €307,626 to €324,804
- Depreciation +€15,670
up €15,670 (+24.0%), from €65,393 to €81,063
- Staff costs +€15,568
up €15,568 (+11.4%), from €136,515 to €152,083
- Taxes +€13,321
up €13,321 (+145%), from €9,169 to €22,490
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
€71,166
Gross operating margin
+€17,178
Staff costs
-€15,568
Depreciation
-€15,670
Other operating charges
+€18
Financial income
+€58
Financial charges
+€1,394
Taxes
-€13,321
Result 2025
€45,255
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
+€114,741
Investment
-€71,075
Financing
-€35,849
Cash 2024
€15,518
From operations (derived)
+€114,741
Net result for the year
+€45,255
Depreciation
+€81,063
Stocks and contracts
-€757
Receivables within one year
-€438
Deferred charges and accrued income
+€247
Trade debts
-€24,841
Tax, wage and social debts
+€10,123
Other debts
+€7,942
Accrued charges and deferred income
-€3,852
Investment (derived)
-€71,075
Investment in fixed assets (net)
-€71,075
Financing
-€35,849
Debts after one year
-€34,181
Current portion of long-term debt
+€7,795
Short-term financial debts
-€9,463
Cash 2025
€23,335
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €509,666 | €508,443 | -€1,222 | -0.2% |
| Fixed assets | 21/28 | €360,288 | €350,301 | -€9,987 | -2.8% |
| Tangible fixed assets | 22/27 | €360,288 | €350,301 | -€9,987 | -2.8% |
| Land and buildings | 22 | €249,458 | €210,829 | -€38,629 | -15.5% |
| Plant, machinery and equipment | 23 | €94,543 | €74,312 | -€20,231 | -21.4% |
| Furniture and vehicles | 24 | €16,287 | €65,161 | +€48,873 | +300% |
| Current assets | 29/58 | €149,377 | €158,142 | +€8,765 | +5.9% |
| Stocks and contracts in progress | 3 | €126,872 | €127,629 | +€757 | +0.6% |
| Stocks | 30/36 | €126,872 | €127,629 | +€757 | +0.6% |
| Amounts receivable within one year | 40/41 | €6,025 | €6,463 | +€438 | +7.3% |
| Trade receivables | 40 | €3,575 | €4,417 | +€842 | +23.5% |
| Other amounts receivable | 41 | €2,449 | €2,046 | -€403 | -16.5% |
| Cash at bank and in hand | 54/58 | €15,518 | €23,335 | +€7,817 | +50.4% |
| Deferred charges and accrued income | 490/1 | €962 | €715 | -€247 | -25.7% |
| Total equity and liabilities | 10/49 | €509,666 | €508,443 | -€1,222 | -0.2% |
| Equity | 10/15 | €85,879 | €131,134 | +€45,255 | +52.7% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €41,875 | €87,130 | +€45,255 | +108% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €41,875 | €87,130 | +€45,255 | +108% |
| Profit (loss) carried forward | 14 | €25,254 | €25,254 | = | 0.0% |
| Amounts payable | 17/49 | €423,787 | €377,309 | -€46,477 | -11.0% |
| Amounts payable after more than one year | 17 | €268,584 | €234,403 | -€34,181 | -12.7% |
| Financial debts | 170/4 | €268,584 | €234,403 | -€34,181 | -12.7% |
| Amounts payable within one year | 42/48 | €151,350 | €142,906 | -€8,444 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €40,587 | €48,382 | +€7,795 | +19.2% |
| Financial debts | 43 | €9,463 | €0 | -€9,463 | -100% |
| Credit institutions | 430/8 | €9,463 | €0 | -€9,463 | -100% |
| Trade debts | 44 | €57,729 | €32,888 | -€24,841 | -43.0% |
| Suppliers | 440/4 | €57,729 | €32,888 | -€24,841 | -43.0% |
| Taxes, remuneration and social security | 45 | €29,932 | €40,055 | +€10,123 | +33.8% |
| Taxes | 450/3 | €8,204 | €13,287 | +€5,083 | +62.0% |
| Remuneration and social security | 454/9 | €21,728 | €26,768 | +€5,040 | +23.2% |
| Other amounts payable | 47/48 | €13,639 | €21,581 | +€7,942 | +58.2% |
| Accrued charges and deferred income | 492/3 | €3,852 | €0 | -€3,852 | -100% |
| Remuneration, social security and pensions | 62 | €136,515 | €152,083 | +€15,568 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,393 | €81,063 | +€15,670 | +24.0% |
| Other operating charges | 640/8 | €7,763 | €7,745 | -€18 | -0.2% |
| Gross operating margin | 9900 | €307,626 | €324,804 | +€17,178 | +5.6% |
| Operating profit (loss) | 9901 | €97,956 | €83,913 | -€14,042 | -14.3% |
| Financial income | 75/76B | €48 | €106 | +€58 | +120% |
| Recurring financial income | 75 | €48 | €106 | +€58 | +120% |
| Financial charges | 65/66B | €17,669 | €16,274 | -€1,394 | -7.9% |
| Recurring financial charges | 65 | €17,669 | €16,274 | -€1,394 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €80,335 | €67,744 | -€12,590 | -15.7% |
| Income taxes | 67/77 | €9,169 | €22,490 | +€13,321 | +145% |
| Profit (loss) for the period | 9904 | €71,166 | €45,255 | -€25,911 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,166 | €45,255 | -€25,911 | -36.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.