DOC ACL: 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.
DOC ACL
Largest movements
- Cash +€38,325
up €38,325 (+12.4%), from €309,744 to €348,069
mainly Net result for the year (+€50,990) and Provisions (+€19,159)
- Intangible fixed assets -€11,751
no longer reported in 2025 (was €11,751)
- Tangible fixed assets -€7,012
down €7,012 (-88.4%), from €7,930 to €918
- Receivables within one year -€6,484
down €6,484 (-32.4%), from €19,999 to €13,515
of which Other amounts receivable: -€5,860
- Provisions +€19,159
up €19,159 (+53.0%), from €36,143 to €55,302
- Reserves -€8,085
down €8,085 (-3.0%), from €265,769 to €257,684
- Contributions +€6,200
up €6,200 (+43.5%), from €14,260 to €20,460
- Financial charges -€24,880
down €24,880 (-54.1%), from €46,028 to €21,147
- Provisions +€18,278
up €18,278 (+2,073%), from €882 to €19,159
- Taxes +€7,464
up €7,464 (+43.4%), from €17,188 to €24,652
- Gross operating margin +€5,604
up €5,604 (+4.3%), from €129,340 to €134,944
- Depreciation -€3,108
down €3,108 (-14.2%), from €21,871 to €18,763
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 | €411,995 | €427,345 | +€15,350 | +3.7% |
| Fixed assets | 21/28 | €20,681 | €4,418 | -€16,263 | -78.6% |
| Intangible fixed assets | 21 | €11,751 | - | -€11,751 | |
| Tangible fixed assets | 22/27 | €7,930 | €918 | -€7,012 | -88.4% |
| Furniture and vehicles | 24 | €7,930 | €918 | -€7,012 | -88.4% |
| Financial fixed assets | 28 | €1,000 | €3,500 | +€2,500 | +250% |
| Current assets | 29/58 | €391,315 | €422,927 | +€31,612 | +8.1% |
| Amounts receivable within one year | 40/41 | €19,999 | €13,515 | -€6,484 | -32.4% |
| Trade receivables | 40 | €2,819 | €2,195 | -€624 | -22.1% |
| Other amounts receivable | 41 | €17,180 | €11,320 | -€5,860 | -34.1% |
| Current investments | 50/53 | €57,500 | €60,000 | +€2,500 | +4.3% |
| Cash at bank and in hand | 54/58 | €309,744 | €348,069 | +€38,325 | +12.4% |
| Deferred charges and accrued income | 490/1 | €4,072 | €1,343 | -€2,729 | -67.0% |
| Total equity and liabilities | 10/49 | €411,995 | €427,345 | +€15,350 | +3.7% |
| Equity | 10/15 | €280,029 | €278,144 | -€1,885 | -0.7% |
| Contributions | 10/11 | €14,260 | €20,460 | +€6,200 | +43.5% |
| Reserves | 13 | €265,769 | €257,684 | -€8,085 | -3.0% |
| Distributable reserves | 133 | €265,769 | €257,684 | -€8,085 | -3.0% |
| Provisions and deferred taxes | 16 | €36,143 | €55,302 | +€19,159 | +53.0% |
| Provisions for liabilities and charges | 160/5 | €36,143 | €55,302 | +€19,159 | +53.0% |
| Other liabilities and charges | 164/5 | €36,143 | €55,302 | +€19,159 | +53.0% |
| Amounts payable | 17/49 | €95,823 | €93,898 | -€1,925 | -2.0% |
| Amounts payable within one year | 42/48 | €95,823 | €93,898 | -€1,925 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €3,536 | - | -€3,536 | |
| Trade debts | 44 | €568 | - | -€568 | |
| Suppliers | 440/4 | €568 | - | -€568 | |
| Taxes, remuneration and social security | 45 | €2,778 | €2,954 | +€176 | +6.3% |
| Taxes | 450/3 | €2,778 | €2,954 | +€176 | +6.3% |
| Other amounts payable | 47/48 | €88,941 | €90,944 | +€2,003 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,871 | €18,763 | -€3,108 | -14.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €882 | €19,159 | +€18,278 | +2,073% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €129,340 | €134,944 | +€5,604 | +4.3% |
| Operating profit (loss) | 9901 | €106,200 | €96,622 | -€9,578 | -9.0% |
| Financial income | 75/76B | €3 | €167 | +€164 | +5,471% |
| Recurring financial income | 75 | €3 | €167 | +€164 | +5,471% |
| Financial charges | 65/66B | €46,028 | €21,147 | -€24,880 | -54.1% |
| Recurring financial charges | 65 | €46,028 | €21,147 | -€24,880 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €60,175 | €75,642 | +€15,467 | +25.7% |
| Income taxes | 67/77 | €17,188 | €24,652 | +€7,464 | +43.4% |
| Profit (loss) for the period | 9904 | €42,988 | €50,990 | +€8,002 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,988 | €50,990 | +€8,002 | +18.6% |
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.