ACA BUILDING: 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.
ACA BUILDING
Largest movements
- Receivables within one year +€7,916
up €7,916 (+30.1%), from €26,297 to €34,213
of which Trade receivables: +€7,001
- Cash +€2,555
up €2,555 (+80.0%), from €3,194 to €5,749
mainly Trade debts (+€11,163) and Tax, wage and social debts (+€810)
- Deferred charges and accrued income +€447
new in 2024: €447
- Trade debts +€11,163
up €11,163 (+153%), from €7,313 to €18,476
- Profit (loss) carried forward -€1,053
down €1,053 (-7.0%), from €15,021 to €13,968
- Tax, wage and social debts +€810
up €810 (+19.5%), from €4,156 to €4,966
- Gross operating margin -€21,295
down €21,295, from €20,980 to -€315
- Taxes -€3,347
down €3,347 (-80.5%), from €4,157 to €810
- Financial income +€769
up €769 (+815%), from €94 to €863
- Other operating charges -€576
down €576 (-52.3%), from €1,102 to €526
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.
Derived cash bridge
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 | €29,491 | €40,410 | +€10,919 | +37.0% |
| Current assets | 29/58 | €29,491 | €40,410 | +€10,919 | +37.0% |
| Amounts receivable within one year | 40/41 | €26,297 | €34,213 | +€7,916 | +30.1% |
| Trade receivables | 40 | €10,022 | €17,023 | +€7,001 | +69.9% |
| Other amounts receivable | 41 | €16,275 | €17,191 | +€915 | +5.6% |
| Cash at bank and in hand | 54/58 | €3,194 | €5,749 | +€2,555 | +80.0% |
| Deferred charges and accrued income | 490/1 | - | €447 | +€447 | |
| Total equity and liabilities | 10/49 | €29,491 | €40,410 | +€10,919 | +37.0% |
| Equity | 10/15 | €18,021 | €16,968 | -€1,053 | -5.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,021 | €13,968 | -€1,053 | -7.0% |
| Amounts payable | 17/49 | €11,469 | €23,442 | +€11,972 | +104% |
| Amounts payable within one year | 42/48 | €11,469 | €23,442 | +€11,972 | +104% |
| Trade debts | 44 | €7,313 | €18,476 | +€11,163 | +153% |
| Suppliers | 440/4 | €7,313 | €18,476 | +€11,163 | +153% |
| Taxes, remuneration and social security | 45 | €4,156 | €4,966 | +€810 | +19.5% |
| Taxes | 450/3 | €4,156 | €4,966 | +€810 | +19.5% |
| Other operating charges | 640/8 | €1,102 | €526 | -€576 | -52.3% |
| Gross operating margin | 9900 | €20,980 | -€315 | -€21,295 | |
| Operating profit (loss) | 9901 | €19,878 | -€841 | -€20,718 | |
| Financial income | 75/76B | €94 | €863 | +€769 | +815% |
| Recurring financial income | 75 | €94 | €863 | +€769 | +815% |
| Financial charges | 65/66B | €308 | €266 | -€41 | -13.4% |
| Recurring financial charges | 65 | €308 | €266 | -€41 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €19,665 | -€244 | -€19,908 | |
| Income taxes | 67/77 | €4,157 | €810 | -€3,347 | -80.5% |
| Profit (loss) for the period | 9904 | €15,508 | -€1,053 | -€16,561 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,508 | -€1,053 | -€16,561 |
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 16 October 2026 via checked.be.