ACL Concept: 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.
ACL Concept
Largest movements
- Tangible fixed assets -€38,177
down €38,177 (-68.1%), from €56,065 to €17,888
of which Other tangible fixed assets: -€31,167
- Receivables within one year +€16,329
up €16,329 (+31.7%), from €51,546 to €67,875
of which Trade receivables: +€14,446
- Cash -€6,307
down €6,307 (-48.2%), from €13,093 to €6,786
mainly Trade debts (-€38,650) and Net result for the year (-€25,441)
- Tax, wage and social debts +€40,001
up €40,001 (+124%), from €32,345 to €72,345
of which Remuneration and social security: +€35,267
- Trade debts -€38,650
down €38,650 (-20.8%), from €185,860 to €147,210
- Profit (loss) carried forward -€25,441
down €25,441 (-13.5%), from -€188,786 to -€214,228
- Current portion of long-term debt -€11,666
no longer reported in 2024 (was €11,666)
- Other debts +€6,541
up €6,541 (+192%), from €3,410 to €9,952
- Gross operating margin +€59,501
up €59,501 (+44.8%), from €132,923 to €192,424
- Other operating charges +€22,516
up €22,516 (+846%), from €2,663 to €25,179
- Depreciation -€10,653
down €10,653 (-41.4%), from €25,736 to €15,083
- Staff costs +€6,105
up €6,105 (+3.6%), from €167,272 to €173,378
- Financial charges -€4,001
down €4,001 (-45.7%), from €8,747 to €4,746
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 | €160,315 | €130,715 | -€29,601 | -18.5% |
| Fixed assets | 21/28 | €78,981 | €40,804 | -€38,177 | -48.3% |
| Tangible fixed assets | 22/27 | €56,065 | €17,888 | -€38,177 | -68.1% |
| Plant, machinery and equipment | 23 | €9,685 | - | -€9,685 | |
| Furniture and vehicles | 24 | €110 | €2,786 | +€2,676 | +2,432% |
| Other tangible fixed assets | 26 | €46,270 | €15,102 | -€31,167 | -67.4% |
| Financial fixed assets | 28 | €22,916 | €22,916 | = | 0.0% |
| Current assets | 29/58 | €81,334 | €89,910 | +€8,576 | +10.5% |
| Stocks and contracts in progress | 3 | €15,000 | €15,000 | = | 0.0% |
| Stocks | 30/36 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €51,546 | €67,875 | +€16,329 | +31.7% |
| Trade receivables | 40 | €50,898 | €65,344 | +€14,446 | +28.4% |
| Other amounts receivable | 41 | €648 | €2,531 | +€1,883 | +291% |
| Cash at bank and in hand | 54/58 | €13,093 | €6,786 | -€6,307 | -48.2% |
| Deferred charges and accrued income | 490/1 | €1,695 | €249 | -€1,446 | -85.3% |
| Total equity and liabilities | 10/49 | €160,315 | €130,715 | -€29,601 | -18.5% |
| Equity | 10/15 | -€73,515 | -€98,956 | -€25,441 | -34.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,672 | €96,672 | = | 0.0% |
| Distributable reserves | 133 | €96,672 | €96,672 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€188,786 | -€214,228 | -€25,441 | -13.5% |
| Amounts payable | 17/49 | €233,830 | €229,671 | -€4,159 | -1.8% |
| Amounts payable within one year | 42/48 | €233,281 | €229,507 | -€3,774 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €11,666 | - | -€11,666 | |
| Trade debts | 44 | €185,860 | €147,210 | -€38,650 | -20.8% |
| Suppliers | 440/4 | €185,860 | €147,210 | -€38,650 | -20.8% |
| Taxes, remuneration and social security | 45 | €32,345 | €72,345 | +€40,001 | +124% |
| Taxes | 450/3 | €1,277 | €6,011 | +€4,734 | +371% |
| Remuneration and social security | 454/9 | €31,067 | €66,335 | +€35,267 | +114% |
| Other amounts payable | 47/48 | €3,410 | €9,952 | +€6,541 | +192% |
| Accrued charges and deferred income | 492/3 | €549 | €164 | -€385 | -70.1% |
| Non-recurring operating income | 76A | - | €9,121 | +€9,121 | |
| Remuneration, social security and pensions | 62 | €167,272 | €173,378 | +€6,105 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,736 | €15,083 | -€10,653 | -41.4% |
| Other operating charges | 640/8 | €2,663 | €25,179 | +€22,516 | +846% |
| Gross operating margin | 9900 | €132,923 | €192,424 | +€59,501 | +44.8% |
| Operating profit (loss) | 9901 | -€62,749 | -€21,216 | +€41,533 | +66.2% |
| Financial income | 75/76B | €12 | €520 | +€508 | +4,119% |
| Recurring financial income | 75 | €12 | €520 | +€508 | +4,119% |
| Financial charges | 65/66B | €8,747 | €4,746 | -€4,001 | -45.7% |
| Recurring financial charges | 65 | €8,747 | €4,746 | -€4,001 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | -€71,484 | -€25,441 | +€46,042 | +64.4% |
| Profit (loss) for the period | 9904 | -€71,484 | -€25,441 | +€46,042 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,484 | -€25,441 | +€46,042 | +64.4% |
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.