ACCLIVIA Management: 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.
ACCLIVIA Management
Largest movements
- Receivables within one year -€3,768
down €3,768 (-9.3%), from €40,559 to €36,790
of which Trade receivables: -€4,219
- Cash +€889
up €889 (+19.6%), from €4,543 to €5,432
mainly Receivables within one year (+€3,768) and Net result for the year (+€3,354)
- Tangible fixed assets -€612
down €612 (-56.8%), from €1,078 to €466
of which Furniture and vehicles: -€405
- Stocks and contracts +€591
up €591 (+7.8%), from €7,557 to €8,148
- Trade debts -€6,367
down €6,367 (-16.8%), from €37,844 to €31,477
- Profit (loss) carried forward +€3,354
up €3,354 (+47.1%), from €7,122 to €10,476
- Depreciation -€2,983
down €2,983 (-83.0%), from €3,596 to €612
- Gross operating margin +€2,887
up €2,887 (+194%), from €1,489 to €4,375
- Other operating charges +€100
up €100 (+100%), from €100 to €200
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 | €53,737 | €50,837 | -€2,901 | -5.4% |
| Fixed assets | 21/28 | €1,078 | €466 | -€612 | -56.8% |
| Tangible fixed assets | 22/27 | €1,078 | €466 | -€612 | -56.8% |
| Furniture and vehicles | 24 | €705 | €300 | -€405 | -57.5% |
| Other tangible fixed assets | 26 | €373 | €166 | -€207 | -55.5% |
| Current assets | 29/58 | €52,659 | €50,371 | -€2,288 | -4.3% |
| Stocks and contracts in progress | 3 | €7,557 | €8,148 | +€591 | +7.8% |
| Stocks | 30/36 | €7,557 | €8,148 | +€591 | +7.8% |
| Amounts receivable within one year | 40/41 | €40,559 | €36,790 | -€3,768 | -9.3% |
| Trade receivables | 40 | €36,771 | €32,551 | -€4,219 | -11.5% |
| Other amounts receivable | 41 | €3,788 | €4,239 | +€451 | +11.9% |
| Cash at bank and in hand | 54/58 | €4,543 | €5,432 | +€889 | +19.6% |
| Total equity and liabilities | 10/49 | €53,737 | €50,837 | -€2,901 | -5.4% |
| Equity | 10/15 | €15,177 | €18,531 | +€3,354 | +22.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,122 | €10,476 | +€3,354 | +47.1% |
| Amounts payable | 17/49 | €38,560 | €32,306 | -€6,255 | -16.2% |
| Amounts payable within one year | 42/48 | €38,560 | €32,306 | -€6,255 | -16.2% |
| Trade debts | 44 | €37,844 | €31,477 | -€6,367 | -16.8% |
| Suppliers | 440/4 | €37,844 | €31,477 | -€6,367 | -16.8% |
| Taxes, remuneration and social security | 45 | €437 | €549 | +€112 | +25.7% |
| Taxes | 450/3 | €437 | €549 | +€112 | +25.7% |
| Other amounts payable | 47/48 | €279 | €279 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,596 | €612 | -€2,983 | -83.0% |
| Other operating charges | 640/8 | €100 | €200 | +€100 | +100% |
| Gross operating margin | 9900 | €1,489 | €4,375 | +€2,887 | +194% |
| Operating profit (loss) | 9901 | -€2,207 | €3,563 | +€5,770 | |
| Financial charges | 65/66B | €210 | €209 | -€2 | -0.7% |
| Recurring financial charges | 65 | €210 | €209 | -€2 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,417 | €3,354 | +€5,771 | |
| Profit (loss) for the period | 9904 | -€2,417 | €3,354 | +€5,771 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,417 | €3,354 | +€5,771 |
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 13 October 2026 via checked.be.