A.C.S.J.: 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.
A.C.S.J.
Largest movements
- Receivables within one year +€4,303
up €4,303 (+14.5%), from €29,768 to €34,071
of which Other amounts receivable: +€3,842
- Cash +€3,009
up €3,009 (+35.5%), from €8,465 to €11,475
mainly Net result for the year (+€5,361) and Tax, wage and social debts (+€3,640)
- Tangible fixed assets -€1,269
down €1,269 (-50.0%), from €2,539 to €1,270
- Profit (loss) carried forward +€5,361
up €5,361 (+19.4%), from €27,626 to €32,987
- Tax, wage and social debts +€3,640
up €3,640 (+85,457%), from €4 to €3,645
of which Taxes: +€3,645
- Trade debts -€2,958
down €2,958 (-36.2%), from €8,172 to €5,214
- Turnover -€127,754
no longer reported in 2024 (was €127,754)
- Purchases and services -€124,937
no longer reported in 2024 (was €124,937)
- Gross operating margin +€12,140
up €12,140 (+431%), from €2,817 to €14,957
- Taxes +€7,382
new in 2024: €7,382
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,802 | €46,845 | +€6,043 | +14.8% |
| Fixed assets | 21/28 | €2,569 | €1,300 | -€1,269 | -49.4% |
| Tangible fixed assets | 22/27 | €2,539 | €1,270 | -€1,269 | -50.0% |
| Furniture and vehicles | 24 | €2,539 | €1,270 | -€1,269 | -50.0% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €38,233 | €45,545 | +€7,312 | +19.1% |
| Amounts receivable within one year | 40/41 | €29,768 | €34,071 | +€4,303 | +14.5% |
| Trade receivables | 40 | €8,464 | €8,925 | +€461 | +5.4% |
| Other amounts receivable | 41 | €21,304 | €25,146 | +€3,842 | +18.0% |
| Cash at bank and in hand | 54/58 | €8,465 | €11,475 | +€3,009 | +35.5% |
| Total equity and liabilities | 10/49 | €40,802 | €46,845 | +€6,043 | +14.8% |
| Equity | 10/15 | €32,626 | €37,987 | +€5,361 | +16.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Share premium | 1100/10 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €27,626 | €32,987 | +€5,361 | +19.4% |
| Amounts payable | 17/49 | €8,177 | €8,859 | +€682 | +8.3% |
| Amounts payable within one year | 42/48 | €8,177 | €8,859 | +€682 | +8.3% |
| Trade debts | 44 | €8,172 | €5,214 | -€2,958 | -36.2% |
| Suppliers | 440/4 | €8,172 | €5,214 | -€2,958 | -36.2% |
| Taxes, remuneration and social security | 45 | €4 | €3,645 | +€3,640 | +85,457% |
| Taxes | 450/3 | - | €3,645 | +€3,645 | |
| Remuneration and social security | 454/9 | €4 | - | -€4 | |
| Turnover | 70 | €127,754 | - | -€127,754 | |
| Goods, raw materials, services and sundry goods | 60/61 | €124,937 | - | -€124,937 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,272 | €1,276 | +€3 | +0.3% |
| Other operating charges | 640/8 | €603 | €639 | +€37 | +6.1% |
| Gross operating margin | 9900 | €2,817 | €14,957 | +€12,140 | +431% |
| Operating profit (loss) | 9901 | €942 | €13,041 | +€12,100 | +1,285% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Non-recurring financial income | 76B | - | €7 | +€7 | |
| Financial charges | 65/66B | €96 | €305 | +€210 | +220% |
| Recurring financial charges | 65 | €96 | €96 | = | 0.0% |
| Non-recurring financial charges | 66B | - | €210 | +€210 | |
| Profit (loss) for the period before taxes | 9903 | €846 | €12,743 | +€11,897 | +1,406% |
| Income taxes | 67/77 | - | €7,382 | +€7,382 | |
| Profit (loss) for the period | 9904 | €846 | €5,361 | +€4,515 | +533% |
| Profit (loss) for the period to be appropriated | 9905 | €846 | €5,361 | +€4,515 | +533% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.