ACDGA: 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.
ACDGA
Largest movements
- Tangible fixed assets -€25,020
down €25,020 (-20.7%), from €120,824 to €95,804
of which Land and buildings: -€16,710
- Receivables within one year +€5,296
up €5,296 (+61.5%), from €8,609 to €13,905
of which Other amounts receivable: +€13,905
- Deferred charges and accrued income +€4,147
up €4,147 (+386.5%), from €1,073 to €5,220
- Cash -€1,664
down €1,664 (-15.0%), from €11,127 to €9,463
mainly Debts after one year (-€15,076) and Receivables within one year (-€5,296)
- Debts after one year -€15,076
down €15,076 (-13.6%), from €111,229 to €96,153
- Other debts -€3,815
no longer reported in 2024 (was €3,815)
- Tax, wage and social debts +€1,808
up €1,808 (+138.1%), from €1,309 to €3,117
- Depreciation -€1,845
down €1,845 (-6.5%), from €28,544 to €26,699
- Taxes +€1,676
up €1,676 (+652.1%), from €257 to €1,933
- Financial charges -€889
down €889 (-51.7%), from €1,720 to €831
- Staff costs +€846
new in 2024: €846
- Other operating charges +€428
up €428 (+11.0%), from €3,902 to €4,330
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 | €141,633 | €124,392 | -€17,241 | -12.2% |
| Fixed assets | 21/28 | €120,824 | €95,804 | -€25,020 | -20.7% |
| Tangible fixed assets | 22/27 | €120,824 | €95,804 | -€25,020 | -20.7% |
| Land and buildings | 22 | €110,990 | €94,280 | -€16,710 | -15.1% |
| Furniture and vehicles | 24 | €9,834 | €1,524 | -€8,310 | -84.5% |
| Current assets | 29/58 | €20,809 | €28,588 | +€7,779 | +37.4% |
| Amounts receivable within one year | 40/41 | €8,609 | €13,905 | +€5,296 | +61.5% |
| Trade receivables | 40 | €8,609 | - | -€8,609 | |
| Other amounts receivable | 41 | - | €13,905 | +€13,905 | |
| Cash at bank and in hand | 54/58 | €11,127 | €9,463 | -€1,664 | -15.0% |
| Deferred charges and accrued income | 490/1 | €1,073 | €5,220 | +€4,147 | +386.5% |
| Total equity and liabilities | 10/49 | €141,633 | €124,392 | -€17,241 | -12.2% |
| Equity | 10/15 | €9,111 | €8,318 | -€793 | -8.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €103 | €103 | = | 0.0% |
| Non-distributable reserves | 130/1 | €103 | €103 | = | 0.0% |
| Reserves not available under the articles | 1311 | €103 | €103 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,008 | €1,215 | -€793 | -39.5% |
| Amounts payable | 17/49 | €132,522 | €116,074 | -€16,448 | -12.4% |
| Amounts payable after more than one year | 17 | €111,229 | €96,153 | -€15,076 | -13.6% |
| Financial debts | 170/4 | €111,229 | €96,153 | -€15,076 | -13.6% |
| Amounts payable within one year | 42/48 | €19,803 | €18,355 | -€1,448 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €14,679 | €14,974 | +€295 | +2.0% |
| Trade debts | 44 | - | €264 | +€264 | |
| Suppliers | 440/4 | - | €264 | +€264 | |
| Taxes, remuneration and social security | 45 | €1,309 | €3,117 | +€1,808 | +138.1% |
| Taxes | 450/3 | €1,309 | €3,117 | +€1,808 | +138.1% |
| Other amounts payable | 47/48 | €3,815 | - | -€3,815 | |
| Accrued charges and deferred income | 492/3 | €1,490 | €1,566 | +€76 | +5.1% |
| Remuneration, social security and pensions | 62 | - | €846 | +€846 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,544 | €26,699 | -€1,845 | -6.5% |
| Other operating charges | 640/8 | €3,902 | €4,330 | +€428 | +11.0% |
| Gross operating margin | 9900 | €33,496 | €33,846 | +€350 | +1.0% |
| Operating profit (loss) | 9901 | €1,050 | €1,971 | +€921 | +87.7% |
| Financial charges | 65/66B | €1,720 | €831 | -€889 | -51.7% |
| Recurring financial charges | 65 | €1,720 | €831 | -€889 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | -€670 | €1,140 | +€1,810 | |
| Income taxes | 67/77 | €257 | €1,933 | +€1,676 | +652.1% |
| Profit (loss) for the period | 9904 | -€927 | -€793 | +€134 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€927 | -€793 | +€134 | +14.5% |
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 2 October 2026 via checked.be.