ACG OFFICE: 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.
ACG OFFICE
Largest movements
- Receivables after one year +€80,000
new in 2023: €80,000
- Receivables within one year -€14,709
down €14,709 (-91.6%), from €16,065 to €1,356
- Cash +€2,567
up €2,567 (+42.3%), from €6,072 to €8,639
mainly Net result for the year (+€55,757) and Receivables within one year (+€14,709)
- Profit (loss) carried forward +€55,757
up €55,757 (+357%), from €15,630 to €71,387
- Trade debts +€7,115
up €7,115 (+621%), from €1,145 to €8,260
- Tax, wage and social debts +€4,986
up €4,986 (+129%), from €3,862 to €8,848
- Gross operating margin +€44,644
up €44,644 (+284%), from €15,698 to €60,342
- Taxes +€4,344
new in 2023: €4,344
- Purchases and services +€2,350
up €2,350 (+9.2%), from €25,633 to €27,983
From the 2022 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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,137 | €89,995 | +€67,858 | +307% |
| Current assets | 29/58 | €22,137 | €89,995 | +€67,858 | +307% |
| Amounts receivable after more than one year | 29 | - | €80,000 | +€80,000 | |
| Other amounts receivable | 291 | - | €80,000 | +€80,000 | |
| Amounts receivable within one year | 40/41 | €16,065 | €1,356 | -€14,709 | -91.6% |
| Other amounts receivable | 41 | €16,065 | €1,356 | -€14,709 | -91.6% |
| Cash at bank and in hand | 54/58 | €6,072 | €8,639 | +€2,567 | +42.3% |
| Total equity and liabilities | 10/49 | €22,137 | €89,995 | +€67,858 | +307% |
| Equity | 10/15 | €17,130 | €72,887 | +€55,757 | +326% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,630 | €71,387 | +€55,757 | +357% |
| Amounts payable | 17/49 | €5,007 | €17,108 | +€12,101 | +242% |
| Amounts payable within one year | 42/48 | €5,007 | €17,108 | +€12,101 | +242% |
| Trade debts | 44 | €1,145 | €8,260 | +€7,115 | +621% |
| Suppliers | 440/4 | €1,145 | €8,260 | +€7,115 | +621% |
| Taxes, remuneration and social security | 45 | €3,862 | €8,848 | +€4,986 | +129% |
| Taxes | 450/3 | €3,862 | €8,848 | +€4,986 | +129% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,633 | €27,983 | +€2,350 | +9.2% |
| Gross operating margin | 9900 | €15,698 | €60,342 | +€44,644 | +284% |
| Operating profit (loss) | 9901 | €15,698 | €60,342 | +€44,644 | +284% |
| Financial charges | 65/66B | €69 | €241 | +€172 | +252% |
| Recurring financial charges | 65 | €69 | €241 | +€172 | +252% |
| Profit (loss) for the period before taxes | 9903 | €15,630 | €60,101 | +€44,471 | +285% |
| Income taxes | 67/77 | - | €4,344 | +€4,344 | |
| Profit (loss) for the period | 9904 | €15,630 | €55,757 | +€40,127 | +257% |
| Profit (loss) for the period to be appropriated | 9905 | €15,630 | €55,757 | +€40,127 | +257% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.