AAC-DSI: what changed
Two fiscal 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.
AAC-DSI
Largest movements
- Receivables within one year +€28,504
up €28,504 (+7.4%), from €384,585 to €413,089
of which Other amounts receivable: +€31,089
- Cash +€20,223
up €20,223 (+161.6%), from €12,513 to €32,736
mainly Net result for the year (+€123,139) and Depreciation (+€12,636)
- Tangible fixed assets -€9,659
down €9,659 (-25.3%), from €38,251 to €28,592
of which Furniture and vehicles: -€7,150
- Profit (loss) carried forward +€77,139
up €77,139 (+27.9%), from €276,218 to €353,357
- Tax, wage and social debts -€33,922
down €33,922 (-85.0%), from €39,922 to €6,000
- Debts after one year -€5,451
down €5,451 (-32.2%), from €16,906 to €11,456
- Financial income +€4,584
up €4,584 (+25.0%), from €18,310 to €22,895
- Depreciation -€2,884
down €2,884 (-18.6%), from €15,519 to €12,636
- Gross operating margin -€1,523
down €1,523 (-1.1%), from €137,397 to €135,874
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.
Cash bridge derived
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 | €435,773 | €474,848 | +€39,075 | +9.0% |
| Fixed assets | 21/28 | €38,251 | €28,592 | -€9,659 | -25.3% |
| Tangible fixed assets | 22/27 | €38,251 | €28,592 | -€9,659 | -25.3% |
| Plant, machinery and equipment | 23 | €4,360 | €1,851 | -€2,509 | -57.5% |
| Furniture and vehicles | 24 | €33,891 | €26,741 | -€7,150 | -21.1% |
| Current assets | 29/58 | €397,522 | €446,256 | +€48,734 | +12.3% |
| Amounts receivable within one year | 40/41 | €384,585 | €413,089 | +€28,504 | +7.4% |
| Trade receivables | 40 | €22,995 | €20,410 | -€2,585 | -11.2% |
| Other amounts receivable | 41 | €361,591 | €392,679 | +€31,089 | +8.6% |
| Cash at bank and in hand | 54/58 | €12,513 | €32,736 | +€20,223 | +161.6% |
| Deferred charges and accrued income | 490/1 | €424 | €430 | +€7 | +1.6% |
| Total equity and liabilities | 10/49 | €435,773 | €474,848 | +€39,075 | +9.0% |
| Equity | 10/15 | €333,218 | €410,357 | +€77,139 | +23.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | €30,000 | = | 0.0% |
| Issued capital | 100 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €27,000 | €27,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Legal reserve | 130 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €276,218 | €353,357 | +€77,139 | +27.9% |
| Amounts payable | 17/49 | €102,555 | €64,491 | -€38,064 | -37.1% |
| Amounts payable after more than one year | 17 | €16,906 | €11,456 | -€5,451 | -32.2% |
| Financial debts | 170/4 | €16,906 | €11,456 | -€5,451 | -32.2% |
| Amounts payable within one year | 42/48 | €85,649 | €53,036 | -€32,613 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €5,274 | €5,451 | +€177 | +3.3% |
| Trade debts | 44 | €453 | €1,585 | +€1,132 | +250.0% |
| Suppliers | 440/4 | €453 | €1,585 | +€1,132 | +250.0% |
| Taxes, remuneration and social security | 45 | €39,922 | €6,000 | -€33,922 | -85.0% |
| Taxes | 450/3 | €39,922 | €6,000 | -€33,922 | -85.0% |
| Other amounts payable | 47/48 | €40,000 | €40,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,519 | €12,636 | -€2,884 | -18.6% |
| Other operating charges | 640/8 | €758 | €159 | -€599 | -79.1% |
| Gross operating margin | 9900 | €137,397 | €135,874 | -€1,523 | -1.1% |
| Operating profit (loss) | 9901 | €121,120 | €123,080 | +€1,960 | +1.6% |
| Financial income | 75/76B | €18,310 | €22,895 | +€4,584 | +25.0% |
| Recurring financial income | 75 | €18,310 | €22,895 | +€4,584 | +25.0% |
| Financial charges | 65/66B | €1,502 | €2,824 | +€1,322 | +88.0% |
| Recurring financial charges | 65 | €1,502 | €2,824 | +€1,322 | +88.0% |
| Profit (loss) for the period before taxes | 9903 | €137,929 | €143,150 | +€5,222 | +3.8% |
| Income taxes | 67/77 | €20,000 | €20,011 | +€11 | +0.1% |
| Profit (loss) for the period | 9904 | €117,929 | €123,139 | +€5,210 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €117,929 | €123,139 | +€5,210 | +4.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.