ACFZ: 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.
ACFZ
Largest movements
- Receivables within one year -€27,311
down €27,311 (-94.3%), from €28,948 to €1,637
of which Other amounts receivable: -€23,695
- Cash +€22,156
up €22,156 (+1,526%), from €1,452 to €23,608
mainly Receivables within one year (+€27,311) and Trade debts (+€2,476)
- Tangible fixed assets -€758
down €758 (-6.4%), from €11,908 to €11,150
of which Plant, machinery and equipment: -€759
- Profit (loss) carried forward -€12,084
down €12,084 (-43.5%), from -€27,800 to -€39,884
- Trade debts +€2,476
up €2,476 (+89.7%), from €2,759 to €5,235
- Tax, wage and social debts +€2,001
up €2,001 (+4,880%), from €41 to €2,042
of which Remuneration and social security: +€2,000
- Other debts +€1,693
new in 2024: €1,693
- Gross operating margin +€419
up €419 (+3.8%), from -€11,157 to -€10,738
- Other operating charges +€387
new in 2024: €387
- Financial charges +€205
new in 2024: €205
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 | €49,485 | €43,572 | -€5,913 | -11.9% |
| Fixed assets | 21/28 | €11,908 | €11,150 | -€758 | -6.4% |
| Tangible fixed assets | 22/27 | €11,908 | €11,150 | -€758 | -6.4% |
| Plant, machinery and equipment | 23 | €3,793 | €3,034 | -€759 | -20.0% |
| Furniture and vehicles | 24 | €8,115 | €8,116 | +€1 | 0.0% |
| Current assets | 29/58 | €37,577 | €32,422 | -€5,155 | -13.7% |
| Amounts receivable within one year | 40/41 | €28,948 | €1,637 | -€27,311 | -94.3% |
| Trade receivables | 40 | €3,616 | - | -€3,616 | |
| Other amounts receivable | 41 | €25,332 | €1,637 | -€23,695 | -93.5% |
| Cash at bank and in hand | 54/58 | €1,452 | €23,608 | +€22,156 | +1,526% |
| Deferred charges and accrued income | 490/1 | €7,177 | €7,177 | = | 0.0% |
| Total equity and liabilities | 10/49 | €49,485 | €43,572 | -€5,913 | -11.9% |
| Equity | 10/15 | €46,685 | €34,602 | -€12,083 | -25.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €68,285 | €68,286 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,425 | €66,426 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€27,800 | -€39,884 | -€12,084 | -43.5% |
| Amounts payable | 17/49 | €2,800 | €8,970 | +€6,170 | +220% |
| Amounts payable within one year | 42/48 | €2,800 | €8,970 | +€6,170 | +220% |
| Trade debts | 44 | €2,759 | €5,235 | +€2,476 | +89.7% |
| Suppliers | 440/4 | €2,759 | €5,235 | +€2,476 | +89.7% |
| Taxes, remuneration and social security | 45 | €41 | €2,042 | +€2,001 | +4,880% |
| Taxes | 450/3 | €41 | €42 | +€1 | +2.4% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | - | €1,693 | +€1,693 | |
| Non-recurring operating income | 76A | €3,860 | - | -€3,860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €758 | €759 | +€1 | +0.1% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€11,157 | -€10,738 | +€419 | +3.8% |
| Operating profit (loss) | 9901 | -€11,915 | -€11,884 | +€31 | +0.3% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | - | €205 | +€205 | |
| Recurring financial charges | 65 | - | €205 | +€205 | |
| Profit (loss) for the period before taxes | 9903 | -€11,915 | -€12,083 | -€168 | -1.4% |
| Profit (loss) for the period | 9904 | -€11,915 | -€12,083 | -€168 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,915 | -€12,083 | -€168 | -1.4% |
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 14 October 2026 via checked.be.