AC PLAFONNAGE: what changed
AC PLAFONNAGE
Largest movements
- Deferred charges and accrued income -€44,849
down €44,849 (-60.9%), from €73,631 to €28,781
- Cash +€24,137
up €24,137 (+204%), from €11,822 to €35,959
mainly Deferred charges and accrued income (+€44,849) and Depreciation (+€13,734)
- Tangible fixed assets +€18,408
up €18,408 (+62.4%), from €29,505 to €47,913
of which Leasing and similar rights: +€26,811
- Receivables within one year +€15,616
up €15,616 (+227%), from €6,865 to €22,482
of which Trade receivables: +€15,268
- Debts after one year +€8,265
up €8,265 (+55.1%), from €14,996 to €23,261
- Trade debts +€5,516
new in 2023: €5,516
- Current portion of long-term debt +€4,133
up €4,133 (+48.4%), from €8,539 to €12,673
- Tax, wage and social debts -€3,573
down €3,573 (-58.1%), from €6,146 to €2,574
of which Taxes: -€3,971
- Gross operating margin +€19,336
up €19,336 (+93.4%), from €20,692 to €40,028
- Staff costs +€9,565
up €9,565 (+84.3%), from €11,346 to €20,910
- Depreciation +€6,125
up €6,125 (+80.5%), from €7,610 to €13,734
- Financial charges +€1,363
up €1,363 (+238%), from €572 to €1,935
- Taxes +€683
up €683 (+57.5%), from €1,188 to €1,871
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,473 | €135,785 | +€13,312 | +10.9% |
| Fixed assets | 21/28 | €30,155 | €48,563 | +€18,408 | +61.0% |
| Tangible fixed assets | 22/27 | €29,505 | €47,913 | +€18,408 | +62.4% |
| Plant, machinery and equipment | 23 | €828 | €2,491 | +€1,663 | +201% |
| Furniture and vehicles | 24 | €28,677 | €18,611 | -€10,066 | -35.1% |
| Leasing and similar rights | 25 | - | €26,811 | +€26,811 | |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €92,318 | €87,222 | -€5,096 | -5.5% |
| Amounts receivable within one year | 40/41 | €6,865 | €22,482 | +€15,616 | +227% |
| Trade receivables | 40 | €1,029 | €16,296 | +€15,268 | +1,484% |
| Other amounts receivable | 41 | €5,837 | €6,185 | +€349 | +6.0% |
| Cash at bank and in hand | 54/58 | €11,822 | €35,959 | +€24,137 | +204% |
| Deferred charges and accrued income | 490/1 | €73,631 | €28,781 | -€44,849 | -60.9% |
| Total equity and liabilities | 10/49 | €122,473 | €135,785 | +€13,312 | +10.9% |
| Equity | 10/15 | €92,791 | €91,674 | -€1,117 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €84,731 | €83,614 | -€1,117 | -1.3% |
| Amounts payable | 17/49 | €29,682 | €44,111 | +€14,429 | +48.6% |
| Amounts payable after more than one year | 17 | €14,996 | €23,261 | +€8,265 | +55.1% |
| Financial debts | 170/4 | €14,996 | €23,261 | +€8,265 | +55.1% |
| Amounts payable within one year | 42/48 | €14,686 | €20,850 | +€6,164 | +42.0% |
| Current portion of amounts payable after more than one year | 42 | €8,539 | €12,673 | +€4,133 | +48.4% |
| Trade debts | 44 | - | €5,516 | +€5,516 | |
| Suppliers | 440/4 | - | €5,516 | +€5,516 | |
| Taxes, remuneration and social security | 45 | €6,146 | €2,574 | -€3,573 | -58.1% |
| Taxes | 450/3 | €5,232 | €1,261 | -€3,971 | -75.9% |
| Remuneration and social security | 454/9 | €915 | €1,312 | +€398 | +43.5% |
| Other amounts payable | 47/48 | - | €88 | +€88 | |
| Remuneration, social security and pensions | 62 | €11,346 | €20,910 | +€9,565 | +84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,610 | €13,734 | +€6,125 | +80.5% |
| Other operating charges | 640/8 | €2,789 | €2,694 | -€95 | -3.4% |
| Gross operating margin | 9900 | €20,692 | €40,028 | +€19,336 | +93.4% |
| Operating profit (loss) | 9901 | -€1,053 | €2,688 | +€3,741 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €572 | €1,935 | +€1,363 | +238% |
| Recurring financial charges | 65 | €572 | €1,935 | +€1,363 | +238% |
| Profit (loss) for the period before taxes | 9903 | -€1,623 | €754 | +€2,377 | |
| Income taxes | 67/77 | €1,188 | €1,871 | +€683 | +57.5% |
| Profit (loss) for the period | 9904 | -€2,811 | -€1,117 | +€1,694 | +60.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,811 | -€1,117 | +€1,694 | +60.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.