AC EN T: 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.
AC EN T
Largest movements
- Cash -€1,659
down €1,659 (-51.1%), from €3,249 to €1,590
mainly Net result for the year (-€6,979) and Investment in fixed assets (net) (-€495)
- Tangible fixed assets -€1,323
down €1,323 (-12.2%), from €10,800 to €9,477
- Profit (loss) carried forward -€6,979
down €6,979 (-3.2%), from -€218,711 to -€225,690
- Other debts +€3,423
up €3,423 (+2.6%), from €131,824 to €135,247
- Trade debts +€309
up €309 (+8.2%), from €3,750 to €4,059
- Gross operating margin -€1,814
down €1,814 (-87.8%), from -€2,066 to -€3,880
- Other operating charges -€174
down €174 (-22.8%), from €760 to €587
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,423 | €19,253 | -€3,170 | -14.1% |
| Fixed assets | 21/28 | €10,850 | €9,527 | -€1,323 | -12.2% |
| Tangible fixed assets | 22/27 | €10,800 | €9,477 | -€1,323 | -12.2% |
| Furniture and vehicles | 24 | €10,800 | €9,477 | -€1,323 | -12.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €11,573 | €9,726 | -€1,848 | -16.0% |
| Stocks and contracts in progress | 3 | €1,976 | €1,850 | -€126 | -6.4% |
| Stocks | 30/36 | €1,976 | €1,850 | -€126 | -6.4% |
| Amounts receivable within one year | 40/41 | €6,201 | €6,285 | +€85 | +1.4% |
| Trade receivables | 40 | €6,201 | €6,285 | +€85 | +1.4% |
| Cash at bank and in hand | 54/58 | €3,249 | €1,590 | -€1,659 | -51.1% |
| Deferred charges and accrued income | 490/1 | €148 | - | -€148 | |
| Total equity and liabilities | 10/49 | €22,423 | €19,253 | -€3,170 | -14.1% |
| Equity | 10/15 | -€177,531 | -€184,510 | -€6,979 | -3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,580 | €22,580 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,580 | €1,580 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,580 | €1,580 | = | 0.0% |
| Distributable reserves | 133 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€218,711 | -€225,690 | -€6,979 | -3.2% |
| Amounts payable | 17/49 | €199,954 | €203,763 | +€3,809 | +1.9% |
| Amounts payable after more than one year | 17 | €28,500 | €28,500 | = | 0.0% |
| Financial debts | 170/4 | €28,500 | €28,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €137,099 | €140,909 | +€3,809 | +2.8% |
| Trade debts | 44 | €3,750 | €4,059 | +€309 | +8.2% |
| Suppliers | 440/4 | €3,750 | €4,059 | +€309 | +8.2% |
| Taxes, remuneration and social security | 45 | €1,525 | €1,602 | +€77 | +5.1% |
| Taxes | 450/3 | €1,525 | €1,602 | +€77 | +5.1% |
| Other amounts payable | 47/48 | €131,824 | €135,247 | +€3,423 | +2.6% |
| Accrued charges and deferred income | 492/3 | €34,354 | €34,354 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,800 | €1,818 | +€18 | +1.0% |
| Other operating charges | 640/8 | €760 | €587 | -€174 | -22.8% |
| Non-recurring operating charges | 66A | - | €102 | +€102 | |
| Gross operating margin | 9900 | -€2,066 | -€3,880 | -€1,814 | -87.8% |
| Operating profit (loss) | 9901 | -€4,626 | -€6,386 | -€1,760 | -38.1% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €588 | €593 | +€5 | +0.8% |
| Recurring financial charges | 65 | €588 | €593 | +€5 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,212 | -€6,979 | -€1,768 | -33.9% |
| Profit (loss) for the period | 9904 | -€5,212 | -€6,979 | -€1,768 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,212 | -€6,979 | -€1,768 | -33.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.