Acar 68: 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.
Acar 68
Largest movements
- Cash -€22,480
down €22,480 (-95.4%), from €23,573 to €1,092
mainly Other debts (-€12,900) and Trade debts (-€5,820)
- Receivables within one year +€4,266
up €4,266 (+243.6%), from €1,751 to €6,017
of which Trade receivables: +€6,017
- Tangible fixed assets -€924
down €924 (-50.0%), from €1,849 to €924
- Other debts -€12,900
down €12,900 (-99.2%), from €13,000 to €100
- Trade debts -€5,820
down €5,820 (-31.0%), from €18,787 to €12,967
- Tax, wage and social debts -€2,094
down €2,094 (-51.9%), from €4,031 to €1,937
- Profit (loss) carried forward +€1,675
up €1,675 (+657.7%), from €255 to €1,930
- Gross operating margin -€6,844
down €6,844 (-39.9%), from €17,144 to €10,300
- Other operating charges +€3,582
up €3,582 (+466.1%), from €769 to €4,351
- Taxes -€2,842
down €2,842 (-79.2%), from €3,589 to €748
- Financial income -€479
down €479 (-99.9%), from €480 to €0
- Financial charges +€461
up €461 (+22.7%), from €2,034 to €2,495
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 | €51,073 | €31,934 | -€19,139 | -37.5% |
| Fixed assets | 21/28 | €5,749 | €4,824 | -€924 | -16.1% |
| Tangible fixed assets | 22/27 | €1,849 | €924 | -€924 | -50.0% |
| Furniture and vehicles | 24 | €1,849 | €924 | -€924 | -50.0% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €45,324 | €27,109 | -€18,215 | -40.2% |
| Stocks and contracts in progress | 3 | €20,000 | €20,000 | = | 0.0% |
| Stocks | 30/36 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,751 | €6,017 | +€4,266 | +243.6% |
| Trade receivables | 40 | - | €6,017 | +€6,017 | |
| Other amounts receivable | 41 | €1,751 | - | -€1,751 | |
| Cash at bank and in hand | 54/58 | €23,573 | €1,092 | -€22,480 | -95.4% |
| Total equity and liabilities | 10/49 | €51,073 | €31,934 | -€19,139 | -37.5% |
| Equity | 10/15 | €15,255 | €16,930 | +€1,675 | +11.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €255 | €1,930 | +€1,675 | +657.7% |
| Amounts payable | 17/49 | €35,818 | €15,004 | -€20,814 | -58.1% |
| Amounts payable within one year | 42/48 | €35,818 | €15,004 | -€20,814 | -58.1% |
| Trade debts | 44 | €18,787 | €12,967 | -€5,820 | -31.0% |
| Suppliers | 440/4 | €18,787 | €12,967 | -€5,820 | -31.0% |
| Taxes, remuneration and social security | 45 | €4,031 | €1,937 | -€2,094 | -51.9% |
| Taxes | 450/3 | €4,031 | €1,937 | -€2,094 | -51.9% |
| Other amounts payable | 47/48 | €13,000 | €100 | -€12,900 | -99.2% |
| Remuneration, social security and pensions | 62 | - | €108 | +€108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €924 | €924 | = | 0.0% |
| Other operating charges | 640/8 | €769 | €4,351 | +€3,582 | +466.1% |
| Gross operating margin | 9900 | €17,144 | €10,300 | -€6,844 | -39.9% |
| Operating profit (loss) | 9901 | €15,451 | €4,917 | -€10,534 | -68.2% |
| Financial income | 75/76B | €480 | €0 | -€479 | -99.9% |
| Recurring financial income | 75 | €480 | €0 | -€479 | -99.9% |
| Financial charges | 65/66B | €2,034 | €2,495 | +€461 | +22.7% |
| Recurring financial charges | 65 | €2,034 | €2,495 | +€461 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €13,897 | €2,423 | -€11,474 | -82.6% |
| Income taxes | 67/77 | €3,589 | €748 | -€2,842 | -79.2% |
| Profit (loss) for the period | 9904 | €10,307 | €1,675 | -€8,632 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,307 | €1,675 | -€8,632 | -83.7% |
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.