ACI BOUW: 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.
ACI BOUW
Largest movements
- Receivables within one year -€28,097
down €28,097 (-16.1%), from €174,782 to €146,685
of which Other amounts receivable: -€37,067
- Profit (loss) carried forward -€29,748
down €29,748 (-23.1%), from €128,510 to €98,762
- Gross operating margin -€64,194
down €64,194 (-69.2%), from €92,818 to €28,624
- Other operating charges +€25,678
up €25,678 (+415%), from €6,189 to €31,867
- Taxes -€16,080
down €16,080 (-68.2%), from €23,591 to €7,511
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 | €176,387 | €147,092 | -€29,296 | -16.6% |
| Current assets | 29/58 | €176,387 | €147,092 | -€29,296 | -16.6% |
| Amounts receivable within one year | 40/41 | €174,782 | €146,685 | -€28,097 | -16.1% |
| Trade receivables | 40 | €27,600 | €36,570 | +€8,970 | +32.5% |
| Other amounts receivable | 41 | €147,182 | €110,115 | -€37,067 | -25.2% |
| Cash at bank and in hand | 54/58 | €1,605 | €407 | -€1,198 | -74.7% |
| Total equity and liabilities | 10/49 | €176,387 | €147,092 | -€29,296 | -16.6% |
| Equity | 10/15 | €148,970 | €119,222 | -€29,748 | -20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €128,510 | €98,762 | -€29,748 | -23.1% |
| Amounts payable | 17/49 | €27,417 | €27,869 | +€452 | +1.6% |
| Amounts payable within one year | 42/48 | €27,417 | €27,869 | +€452 | +1.6% |
| Trade debts | 44 | €3,825 | €2,834 | -€991 | -25.9% |
| Suppliers | 440/4 | €3,825 | €2,834 | -€991 | -25.9% |
| Taxes, remuneration and social security | 45 | €23,591 | €25,035 | +€1,443 | +6.1% |
| Taxes | 450/3 | - | €25,035 | +€25,035 | |
| Remuneration and social security | 454/9 | €23,591 | - | -€23,591 | |
| Other operating charges | 640/8 | €6,189 | €31,867 | +€25,678 | +415% |
| Gross operating margin | 9900 | €92,818 | €28,624 | -€64,194 | -69.2% |
| Operating profit (loss) | 9901 | €86,630 | -€3,243 | -€89,872 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €41 | €62 | +€20 | +49.1% |
| Recurring financial charges | 65 | €41 | €62 | +€20 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | €86,588 | -€3,305 | -€89,893 | |
| Income taxes | 67/77 | €23,591 | €7,511 | -€16,080 | -68.2% |
| Profit (loss) for the period | 9904 | €62,997 | -€10,816 | -€73,813 | |
| Profit (loss) for the period to be appropriated | 9905 | €62,997 | -€10,816 | -€73,813 |
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 27 October 2026 via checked.be.