AC5 Belgium: 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.
AC5 Belgium
Largest movements
- Cash -€768
down €768 (-91.2%), from €842 to €74
mainly Net result for the year (-€3,651) and Receivables within one year (-€662)
- Receivables within one year +€662
up €662 (+38.3%), from €1,729 to €2,391
- Profit (loss) carried forward -€3,651
down €3,651 (-28.9%), from -€12,644 to -€16,295
- Other debts +€3,000
up €3,000 (+37.3%), from €8,045 to €11,045
- Trade debts +€545
up €545 (+144%), from €379 to €924
- Gross operating margin +€300
up €300 (+8.7%), from -€3,450 to -€3,150
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 | €2,571 | €2,465 | -€106 | -4.1% |
| Current assets | 29/58 | €2,571 | €2,465 | -€106 | -4.1% |
| Amounts receivable within one year | 40/41 | €1,729 | €2,391 | +€662 | +38.3% |
| Other amounts receivable | 41 | €1,729 | €2,391 | +€662 | +38.3% |
| Cash at bank and in hand | 54/58 | €842 | €74 | -€768 | -91.2% |
| Total equity and liabilities | 10/49 | €2,571 | €2,465 | -€106 | -4.1% |
| Equity | 10/15 | -€5,853 | -€9,504 | -€3,651 | -62.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €591 | €591 | = | 0.0% |
| Non-distributable reserves | 130/1 | €591 | €591 | = | 0.0% |
| Legal reserve | 130 | €591 | €591 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,644 | -€16,295 | -€3,651 | -28.9% |
| Amounts payable | 17/49 | €8,424 | €11,968 | +€3,545 | +42.1% |
| Amounts payable within one year | 42/48 | €8,424 | €11,968 | +€3,545 | +42.1% |
| Trade debts | 44 | €379 | €924 | +€545 | +144% |
| Suppliers | 440/4 | €379 | €924 | +€545 | +144% |
| Other amounts payable | 47/48 | €8,045 | €11,045 | +€3,000 | +37.3% |
| Other operating charges | 640/8 | €348 | €348 | = | 0.0% |
| Gross operating margin | 9900 | -€3,450 | -€3,150 | +€300 | +8.7% |
| Operating profit (loss) | 9901 | -€3,798 | -€3,498 | +€300 | +7.9% |
| Financial charges | 65/66B | €151 | €153 | +€3 | +1.8% |
| Recurring financial charges | 65 | €151 | €153 | +€3 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,948 | -€3,651 | +€297 | +7.5% |
| Profit (loss) for the period | 9904 | -€3,948 | -€3,651 | +€297 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,948 | -€3,651 | +€297 | +7.5% |
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 27 October 2026 via checked.be.