AACOS: 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.
AACOS
Largest movements
- Deferred charges and accrued income -€18,939
down €18,939 (-93.5%), from €20,247 to €1,308
- Tangible fixed assets -€2,561
down €2,561 (-16.0%), from €15,995 to €13,435
of which Furniture and vehicles: -€2,087
- Receivables after one year -€1,390
down €1,390 (-1.5%), from €92,082 to €90,692
- Profit (loss) carried forward -€17,901
down €17,901 (-22.9%), from €78,265 to €60,364
- Advances received -€17,209
down €17,209 (-100.0%), from €17,209 to €0
- Trade debts +€8,329
up €8,329 (+34276.9%), from €24 to €8,354
- Short-term financial debts +€6,776
new in 2024: €6,776
- Tax, wage and social debts -€6,358
down €6,358 (-78.2%), from €8,128 to €1,769
- Gross operating margin -€10,424
down €10,424 (-80.2%), from €12,996 to €2,573
- Taxes -€1,620
down €1,620 (-100.0%), from €1,620 to €0
- Depreciation +€1,034
up €1,034 (+26.1%), from €3,968 to €5,002
- Financial income -€389
down €389 (-41.9%), from €928 to €539
- Financial charges -€143
down €143 (-7.8%), from €1,837 to €1,694
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 | €132,237 | €110,393 | -€21,844 | -16.5% |
| Fixed assets | 21/28 | €16,014 | €13,435 | -€2,579 | -16.1% |
| Tangible fixed assets | 22/27 | €15,995 | €13,435 | -€2,561 | -16.0% |
| Furniture and vehicles | 24 | €4,285 | €2,198 | -€2,087 | -48.7% |
| Other tangible fixed assets | 26 | €11,710 | €11,236 | -€474 | -4.0% |
| Financial fixed assets | 28 | €19 | €0 | -€19 | -100.0% |
| Current assets | 29/58 | €116,223 | €96,958 | -€19,265 | -16.6% |
| Amounts receivable after more than one year | 29 | €92,082 | €90,692 | -€1,390 | -1.5% |
| Other amounts receivable | 291 | €92,082 | €90,692 | -€1,390 | -1.5% |
| Amounts receivable within one year | 40/41 | €3,700 | €4,959 | +€1,259 | +34.0% |
| Trade receivables | 40 | €3,677 | €3,162 | -€515 | -14.0% |
| Other amounts receivable | 41 | €23 | €1,797 | +€1,774 | +7768.9% |
| Cash at bank and in hand | 54/58 | €195 | €0 | -€195 | -100.0% |
| Deferred charges and accrued income | 490/1 | €20,247 | €1,308 | -€18,939 | -93.5% |
| Total equity and liabilities | 10/49 | €132,237 | €110,393 | -€21,844 | -16.5% |
| Equity | 10/15 | €98,716 | €80,815 | -€17,901 | -18.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,265 | €60,364 | -€17,901 | -22.9% |
| Amounts payable | 17/49 | €33,521 | €29,577 | -€3,943 | -11.8% |
| Amounts payable within one year | 42/48 | €32,906 | €29,421 | -€3,485 | -10.6% |
| Financial debts | 43 | - | €6,776 | +€6,776 | |
| Credit institutions | 430/8 | - | €6,776 | +€6,776 | |
| Trade debts | 44 | €24 | €8,354 | +€8,329 | +34276.9% |
| Suppliers | 440/4 | €24 | €8,354 | +€8,329 | +34276.9% |
| Advances received on contracts in progress | 46 | €17,209 | €0 | -€17,209 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,128 | €1,769 | -€6,358 | -78.2% |
| Taxes | 450/3 | €8,128 | €1,769 | -€6,358 | -78.2% |
| Other amounts payable | 47/48 | €7,545 | €12,522 | +€4,978 | +66.0% |
| Accrued charges and deferred income | 492/3 | €615 | €156 | -€459 | -74.6% |
| Non-recurring operating income | 76A | - | €18 | +€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,968 | €5,002 | +€1,034 | +26.1% |
| Other operating charges | 640/8 | €1,583 | €1,603 | +€20 | +1.2% |
| Non-recurring operating charges | 66A | - | €12,713 | +€12,713 | |
| Gross operating margin | 9900 | €12,996 | €2,573 | -€10,424 | -80.2% |
| Operating profit (loss) | 9901 | €7,445 | -€16,746 | -€24,191 | |
| Financial income | 75/76B | €928 | €539 | -€389 | -41.9% |
| Recurring financial income | 75 | €928 | €539 | -€389 | -41.9% |
| Financial charges | 65/66B | €1,837 | €1,694 | -€143 | -7.8% |
| Recurring financial charges | 65 | €1,837 | €1,694 | -€143 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €6,536 | -€17,901 | -€24,437 | |
| Income taxes | 67/77 | €1,620 | €0 | -€1,620 | -100.0% |
| Profit (loss) for the period | 9904 | €4,916 | -€17,901 | -€22,817 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,916 | -€17,901 | -€22,817 |
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 10 October 2026 via checked.be.