ACL LANGUAGES: 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.
ACL LANGUAGES
Largest movements
- Cash +€57,915
up €57,915 (+98.1%), from €59,032 to €116,947
mainly Net result for the year (+€38,328) and Tax, wage and social debts (+€18,186)
- Reserves +€38,328
up €38,328 (+114.3%), from €33,524 to €71,852
- Tax, wage and social debts +€18,186
up €18,186 (+100.1%), from €18,175 to €36,361
- Trade debts +€1,565
up €1,565 (+89.5%), from €1,748 to €3,313
- Other debts -€1,550
down €1,550 (-11.0%), from €14,081 to €12,532
- Gross operating margin +€8,623
up €8,623 (+17.0%), from €50,621 to €59,243
- Taxes +€1,706
up €1,706 (+10.1%), from €16,888 to €18,594
- Financial charges +€1,668
up €1,668 (+2302.0%), from €72 to €1,740
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 | €71,528 | €128,057 | +€56,529 | +79.0% |
| Fixed assets | 21/28 | €1,606 | €1,025 | -€581 | -36.2% |
| Tangible fixed assets | 22/27 | €1,606 | €1,025 | -€581 | -36.2% |
| Furniture and vehicles | 24 | €1,606 | €1,025 | -€581 | -36.2% |
| Current assets | 29/58 | €69,922 | €127,032 | +€57,110 | +81.7% |
| Amounts receivable within one year | 40/41 | €10,890 | €9,960 | -€930 | -8.5% |
| Trade receivables | 40 | €10,890 | €9,960 | -€930 | -8.5% |
| Cash at bank and in hand | 54/58 | €59,032 | €116,947 | +€57,915 | +98.1% |
| Deferred charges and accrued income | 490/1 | - | €125 | +€125 | |
| Total equity and liabilities | 10/49 | €71,528 | €128,057 | +€56,529 | +79.0% |
| Equity | 10/15 | €37,524 | €75,852 | +€38,328 | +102.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €33,524 | €71,852 | +€38,328 | +114.3% |
| Distributable reserves | 133 | €33,524 | €71,852 | +€38,328 | +114.3% |
| Amounts payable | 17/49 | €34,005 | €52,205 | +€18,201 | +53.5% |
| Amounts payable within one year | 42/48 | €34,005 | €52,205 | +€18,201 | +53.5% |
| Trade debts | 44 | €1,748 | €3,313 | +€1,565 | +89.5% |
| Suppliers | 440/4 | €1,748 | €3,313 | +€1,565 | +89.5% |
| Taxes, remuneration and social security | 45 | €18,175 | €36,361 | +€18,186 | +100.1% |
| Taxes | 450/3 | €18,175 | €36,361 | +€18,186 | +100.1% |
| Other amounts payable | 47/48 | €14,081 | €12,532 | -€1,550 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137 | €581 | +€444 | +324.4% |
| Gross operating margin | 9900 | €50,621 | €59,243 | +€8,623 | +17.0% |
| Operating profit (loss) | 9901 | €50,484 | €58,662 | +€8,179 | +16.2% |
| Financial charges | 65/66B | €72 | €1,740 | +€1,668 | +2302.0% |
| Recurring financial charges | 65 | €72 | €1,740 | +€1,668 | +2302.0% |
| Profit (loss) for the period before taxes | 9903 | €50,411 | €56,922 | +€6,511 | +12.9% |
| Income taxes | 67/77 | €16,888 | €18,594 | +€1,706 | +10.1% |
| Profit (loss) for the period | 9904 | €33,524 | €38,328 | +€4,805 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,524 | €38,328 | +€4,805 | +14.3% |
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 30 September 2026 via checked.be.