ACIIPH: 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.
ACIIPH
Largest movements
- Receivables within one year -€22,528
down €22,528 (-4.9%), from €455,669 to €433,141
of which Other amounts receivable: -€11,524
- Trade debts -€108,533
down €108,533 (-19.7%), from €549,654 to €441,121
- Profit (loss) carried forward +€103,592
up €103,592 (+73.1%), from -€141,628 to -€38,036
- Tax, wage and social debts -€16,075
down €16,075 (-24.2%), from €66,437 to €50,362
of which Remuneration and social security: -€10,664
- Gross operating margin +€165,884
up €165,884 (+1205.2%), from €13,764 to €179,648
- Financial income -€29,142
down €29,142 (-93.5%), from €31,182 to €2,040
- Staff costs -€27,350
down €27,350 (-36.5%), from €74,984 to €47,633
- Other operating charges +€7,711
up €7,711 (+38.1%), from €20,257 to €27,968
- Depreciation -€2,251
down €2,251 (-91.0%), from €2,473 to €222
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 | €487,255 | €463,999 | -€23,255 | -4.8% |
| Formation expenses | 20 | €311 | €89 | -€222 | -71.4% |
| Fixed assets | 21/28 | €2,932 | - | -€2,932 | |
| Tangible fixed assets | 22/27 | €2,932 | - | -€2,932 | |
| Furniture and vehicles | 24 | €2,932 | - | -€2,932 | |
| Current assets | 29/58 | €484,012 | €463,911 | -€20,102 | -4.2% |
| Amounts receivable within one year | 40/41 | €455,669 | €433,141 | -€22,528 | -4.9% |
| Trade receivables | 40 | €264,247 | €253,242 | -€11,004 | -4.2% |
| Other amounts receivable | 41 | €191,422 | €179,898 | -€11,524 | -6.0% |
| Cash at bank and in hand | 54/58 | €27,245 | €29,236 | +€1,991 | +7.3% |
| Deferred charges and accrued income | 490/1 | €1,099 | €1,534 | +€436 | +39.6% |
| Total equity and liabilities | 10/49 | €487,255 | €463,999 | -€23,255 | -4.8% |
| Equity | 10/15 | -€131,428 | -€27,836 | +€103,592 | +78.8% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,628 | -€38,036 | +€103,592 | +73.1% |
| Amounts payable | 17/49 | €618,683 | €491,836 | -€126,848 | -20.5% |
| Amounts payable within one year | 42/48 | €618,683 | €491,836 | -€126,848 | -20.5% |
| Trade debts | 44 | €549,654 | €441,121 | -€108,533 | -19.7% |
| Suppliers | 440/4 | €549,654 | €441,121 | -€108,533 | -19.7% |
| Taxes, remuneration and social security | 45 | €66,437 | €50,362 | -€16,075 | -24.2% |
| Taxes | 450/3 | €45,911 | €40,500 | -€5,411 | -11.8% |
| Remuneration and social security | 454/9 | €20,526 | €9,862 | -€10,664 | -52.0% |
| Other amounts payable | 47/48 | €2,592 | €352 | -€2,240 | -86.4% |
| Non-recurring operating income | 76A | - | €13,358 | +€13,358 | |
| Remuneration, social security and pensions | 62 | €74,984 | €47,633 | -€27,350 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,473 | €222 | -€2,251 | -91.0% |
| Other operating charges | 640/8 | €20,257 | €27,968 | +€7,711 | +38.1% |
| Gross operating margin | 9900 | €13,764 | €179,648 | +€165,884 | +1205.2% |
| Operating profit (loss) | 9901 | -€83,950 | €103,824 | +€187,774 | |
| Financial income | 75/76B | €31,182 | €2,040 | -€29,142 | -93.5% |
| Recurring financial income | 75 | €31,182 | €2,040 | -€29,142 | -93.5% |
| Financial charges | 65/66B | €3,286 | €1,881 | -€1,405 | -42.8% |
| Recurring financial charges | 65 | €3,286 | €1,881 | -€1,405 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | -€56,053 | €103,983 | +€160,037 | |
| Income taxes | 67/77 | - | €391 | +€391 | |
| Profit (loss) for the period | 9904 | -€56,053 | €103,592 | +€159,646 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,053 | €103,592 | +€159,646 |
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 28 September 2026 via checked.be.