ACENTO: 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.
ACENTO
Largest movements
- Receivables within one year -€34,698
down €34,698 (-24.0%), from €144,360 to €109,662
- Tangible fixed assets -€6,123
no longer reported in 2023 (was €6,123)
- Cash +€1,989
up €1,989 (+562.7%), from €353 to €2,342
- Other debts -€41,883
down €41,883 (-34.3%), from €122,226 to €80,343
- Profit (loss) carried forward +€12,803
up €12,803 (+30.0%), from -€42,669 to -€29,867
- Short-term financial debts -€5,759
no longer reported in 2023 (was €5,759)
- Trade debts -€3,993
down €3,993 (-5.7%), from €70,393 to €66,401
- Gross operating margin +€23,765
up €23,765, from -€16,454 to €7,311
- Depreciation -€6,123
no longer reported in 2023 (was €6,123)
- Financial charges -€5,898
down €5,898 (-51.0%), from €11,576 to €5,678
- Write-downs +€3,524
new in 2023: €3,524
- Other operating charges -€175
down €175 (-57.8%), from €302 to €128
From the 2021 result to the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,379 | €135,547 | -€38,832 | -22.3% |
| Fixed assets | 21/28 | €29,623 | €23,500 | -€6,123 | -20.7% |
| Tangible fixed assets | 22/27 | €6,123 | - | -€6,123 | |
| Furniture and vehicles | 24 | €6,123 | - | -€6,123 | |
| Financial fixed assets | 28 | €23,500 | €23,500 | = | 0.0% |
| Current assets | 29/58 | €144,757 | €112,047 | -€32,710 | -22.6% |
| Amounts receivable within one year | 40/41 | €144,360 | €109,662 | -€34,698 | -24.0% |
| Other amounts receivable | 41 | €144,360 | €109,662 | -€34,698 | -24.0% |
| Cash at bank and in hand | 54/58 | €353 | €2,342 | +€1,989 | +562.7% |
| Deferred charges and accrued income | 490/1 | €44 | €44 | = | 0.0% |
| Total equity and liabilities | 10/49 | €174,379 | €135,547 | -€38,832 | -22.3% |
| Equity | 10/15 | -€24,000 | -€11,197 | +€12,803 | +53.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | - | -€18,592 | |
| Other | 1109/19 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €78 | €78 | = | 0.0% |
| Non-distributable reserves | 130/1 | €78 | €78 | = | 0.0% |
| Reserves not available under the articles | 1311 | €78 | €78 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,669 | -€29,867 | +€12,803 | +30.0% |
| Amounts payable | 17/49 | €198,379 | €146,744 | -€51,635 | -26.0% |
| Amounts payable within one year | 42/48 | €198,379 | €146,744 | -€51,635 | -26.0% |
| Financial debts | 43 | €5,759 | - | -€5,759 | |
| Credit institutions | 430/8 | €5,759 | - | -€5,759 | |
| Trade debts | 44 | €70,393 | €66,401 | -€3,993 | -5.7% |
| Suppliers | 440/4 | €70,393 | €66,401 | -€3,993 | -5.7% |
| Other amounts payable | 47/48 | €122,226 | €80,343 | -€41,883 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,123 | - | -€6,123 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,524 | +€3,524 | |
| Other operating charges | 640/8 | €302 | €128 | -€175 | -57.8% |
| Gross operating margin | 9900 | -€16,454 | €7,311 | +€23,765 | |
| Operating profit (loss) | 9901 | -€22,879 | €3,659 | +€26,538 | |
| Financial charges | 65/66B | €11,576 | €5,678 | -€5,898 | -51.0% |
| Recurring financial charges | 65 | €11,576 | €5,678 | -€5,898 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | -€34,455 | -€2,018 | +€32,436 | +94.1% |
| Profit (loss) for the period | 9904 | -€34,455 | -€2,018 | +€32,436 | +94.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,455 | -€2,018 | +€32,436 | +94.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.