ACILE: 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.
ACILE
Largest movements
- Tangible fixed assets -€7,395
down €7,395 (-30.3%), from €24,379 to €16,985
- Receivables within one year +€5,768
up €5,768 (+362%), from €1,595 to €7,364
of which Trade receivables: +€5,183
- Cash +€5,032
up €5,032 (+395%), from €1,273 to €6,305
mainly Depreciation (+€7,395) and Tax, wage and social debts (+€4,850)
- Stocks and contracts +€1,499
up €1,499 (+39.8%), from €3,763 to €5,261
- Tax, wage and social debts +€4,850
new in 2021: €4,850
- Profit (loss) carried forward +€2,043
up €2,043 (+51.7%), from €3,954 to €5,996
- Trade debts -€1,989
down €1,989 (-28.2%), from €7,057 to €5,068
- Gross operating margin +€7,036
up €7,036 (+93.9%), from €7,491 to €14,527
- Depreciation +€1,600
up €1,600 (+27.6%), from €5,795 to €7,395
- Taxes +€576
new in 2021: €576
- Financial charges +€219
new in 2021: €219
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,010 | €35,915 | +€4,904 | +15.8% |
| Fixed assets | 21/28 | €24,379 | €16,985 | -€7,395 | -30.3% |
| Tangible fixed assets | 22/27 | €24,379 | €16,985 | -€7,395 | -30.3% |
| Plant, machinery and equipment | 23 | - | €15,985 | +€15,985 | |
| Other tangible fixed assets | 26 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €6,631 | €18,930 | +€12,299 | +185% |
| Stocks and contracts in progress | 3 | €3,763 | €5,261 | +€1,499 | +39.8% |
| Stocks | 30/36 | - | €5,261 | +€5,261 | |
| Amounts receivable within one year | 40/41 | €1,595 | €7,364 | +€5,768 | +362% |
| Trade receivables | 40 | - | €5,183 | +€5,183 | |
| Other amounts receivable | 41 | - | €2,181 | +€2,181 | |
| Cash at bank and in hand | 54/58 | €1,273 | €6,305 | +€5,032 | +395% |
| Total equity and liabilities | 10/49 | €31,010 | €35,915 | +€4,904 | +15.8% |
| Equity | 10/15 | €23,954 | €25,996 | +€2,043 | +8.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,954 | €5,996 | +€2,043 | +51.7% |
| Amounts payable | 17/49 | €7,057 | €9,918 | +€2,862 | +40.6% |
| Amounts payable within one year | 42/48 | €7,057 | €9,918 | +€2,862 | +40.6% |
| Trade debts | 44 | €7,057 | €5,068 | -€1,989 | -28.2% |
| Suppliers | 440/4 | - | €5,068 | +€5,068 | |
| Taxes, remuneration and social security | 45 | - | €4,850 | +€4,850 | |
| Taxes | 450/3 | - | €4,850 | +€4,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,795 | €7,395 | +€1,600 | +27.6% |
| Non-recurring operating charges | 66A | - | €4,295 | +€4,295 | |
| Gross operating margin | 9900 | €7,491 | €14,527 | +€7,036 | +93.9% |
| Operating profit (loss) | 9901 | €212 | €2,837 | +€2,625 | +1,240% |
| Financial charges | 65/66B | - | €219 | +€219 | |
| Recurring financial charges | 65 | - | €219 | +€219 | |
| Profit (loss) for the period before taxes | 9903 | €3,212 | €2,619 | -€593 | -18.5% |
| Income taxes | 67/77 | - | €576 | +€576 | |
| Profit (loss) for the period | 9904 | €3,212 | €2,043 | -€1,169 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,212 | €2,043 | -€1,169 | -36.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.