AC Bâtiment: 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.
AC Bâtiment
Largest movements
- Cash -€6,744
down €6,744 (-45.1%), from €14,963 to €8,218
mainly Other debts (-€4,246) and Net result for the year (-€3,116)
- Other debts -€4,246
down €4,246 (-7.2%), from €58,901 to €54,655
- Profit (loss) carried forward -€3,116
down €3,116 (-14.4%), from -€21,565 to -€24,681
- Gross operating margin -€79
down €79 (-3.2%), from -€2,442 to -€2,521
- Financial charges +€49
up €49 (+33.9%), from €146 to €195
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 | €61,963 | €55,218 | -€6,744 | -10.9% |
| Fixed assets | 21/28 | €47,000 | €47,000 | = | 0.0% |
| Financial fixed assets | 28 | €47,000 | €47,000 | = | 0.0% |
| Current assets | 29/58 | €14,963 | €8,218 | -€6,744 | -45.1% |
| Cash at bank and in hand | 54/58 | €14,963 | €8,218 | -€6,744 | -45.1% |
| Total equity and liabilities | 10/49 | €61,963 | €55,218 | -€6,744 | -10.9% |
| Equity | 10/15 | €3,062 | -€54 | -€3,116 | |
| Contributions | 10/11 | €24,626 | €24,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,565 | -€24,681 | -€3,116 | -14.4% |
| Amounts payable | 17/49 | €58,901 | €55,272 | -€3,629 | -6.2% |
| Amounts payable within one year | 42/48 | €58,901 | €55,260 | -€3,641 | -6.2% |
| Trade debts | 44 | - | €605 | +€605 | |
| Suppliers | 440/4 | - | €605 | +€605 | |
| Other amounts payable | 47/48 | €58,901 | €54,655 | -€4,246 | -7.2% |
| Accrued charges and deferred income | 492/3 | - | €12 | +€12 | |
| Other operating charges | 640/8 | €384 | €400 | +€15 | +4.0% |
| Gross operating margin | 9900 | -€2,442 | -€2,521 | -€79 | -3.2% |
| Operating profit (loss) | 9901 | -€2,827 | -€2,921 | -€94 | -3.3% |
| Financial charges | 65/66B | €146 | €195 | +€49 | +33.9% |
| Recurring financial charges | 65 | €146 | €195 | +€49 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,972 | -€3,116 | -€143 | -4.8% |
| Profit (loss) for the period | 9904 | -€2,972 | -€3,116 | -€143 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,972 | -€3,116 | -€143 | -4.8% |
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 30 September 2026 via checked.be.