ACM Vastgoed: 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.
ACM Vastgoed
Largest movements
- Stocks and contracts +€1.1m
up €1.1m (+65.9%), from €1.6m to €2.7m
- Receivables within one year +€138,122
up €138,122 (+421%), from €32,817 to €170,939
of which Trade receivables: +€119,940
- Cash +€109,497
up €109,497 (+169%), from €64,624 to €174,121
mainly Debts after one year (+€900,000) and Other debts (+€431,586)
- Debts after one year +€900,000
new in 2023: €900,000
- Other debts +€431,586
up €431,586 (+25.3%), from €1.7m to €2.1m
- Advances received +€59,975
new in 2023: €59,975
- Profit (loss) carried forward -€52,302
down €52,302 (-130%), from -€40,161 to -€92,463
- Financial income -€16,226
no longer reported in 2023 (was €16,226)
- Financial charges +€14,734
up €14,734 (+10,450%), from €141 to €14,875
- Other operating charges +€3,344
up €3,344 (+1,165%), from €287 to €3,631
- Gross operating margin +€1,575
up €1,575 (+4.6%), from -€34,379 to -€32,804
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 | €1,742,539 | €3,071,528 | +€1.3m | +76.3% |
| Fixed assets | 21/28 | €1,543 | €1,314 | -€229 | -14.8% |
| Tangible fixed assets | 22/27 | €1,543 | €1,314 | -€229 | -14.8% |
| Plant, machinery and equipment | 23 | €1,215 | €1,284 | +€69 | +5.7% |
| Furniture and vehicles | 24 | €328 | €30 | -€298 | -90.9% |
| Current assets | 29/58 | €1,740,996 | €3,070,214 | +€1.3m | +76.3% |
| Stocks and contracts in progress | 3 | €1,641,183 | €2,722,782 | +€1.1m | +65.9% |
| Stocks | 30/36 | €1,641,183 | €2,722,782 | +€1.1m | +65.9% |
| Amounts receivable within one year | 40/41 | €32,817 | €170,939 | +€138,122 | +421% |
| Trade receivables | 40 | €133 | €120,073 | +€119,940 | +90,180% |
| Other amounts receivable | 41 | €32,684 | €50,866 | +€18,182 | +55.6% |
| Cash at bank and in hand | 54/58 | €64,624 | €174,121 | +€109,497 | +169% |
| Deferred charges and accrued income | 490/1 | €2,372 | €2,372 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,742,539 | €3,071,528 | +€1.3m | +76.3% |
| Equity | 10/15 | -€27,561 | -€79,863 | -€52,302 | -190% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,161 | -€92,463 | -€52,302 | -130% |
| Amounts payable | 17/49 | €1,770,100 | €3,151,391 | +€1.4m | +78.0% |
| Amounts payable after more than one year | 17 | - | €900,000 | +€900,000 | |
| Financial debts | 170/4 | - | €900,000 | +€900,000 | |
| Amounts payable within one year | 42/48 | €1,770,100 | €2,251,391 | +€481,291 | +27.2% |
| Trade debts | 44 | €66,486 | €56,030 | -€10,456 | -15.7% |
| Suppliers | 440/4 | €66,486 | €56,030 | -€10,456 | -15.7% |
| Advances received on contracts in progress | 46 | - | €59,975 | +€59,975 | |
| Taxes, remuneration and social security | 45 | - | €186 | +€186 | |
| Taxes | 450/3 | - | €186 | +€186 | |
| Other amounts payable | 47/48 | €1,703,614 | €2,135,200 | +€431,586 | +25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €681 | €806 | +€125 | +18.4% |
| Other operating charges | 640/8 | €287 | €3,631 | +€3,344 | +1,165% |
| Gross operating margin | 9900 | -€34,379 | -€32,804 | +€1,575 | +4.6% |
| Operating profit (loss) | 9901 | -€35,347 | -€37,241 | -€1,894 | -5.4% |
| Financial income | 75/76B | €16,226 | - | -€16,226 | |
| Recurring financial income | 75 | €16,226 | - | -€16,226 | |
| Financial charges | 65/66B | €141 | €14,875 | +€14,734 | +10,450% |
| Recurring financial charges | 65 | €141 | €14,875 | +€14,734 | +10,450% |
| Profit (loss) for the period before taxes | 9903 | -€19,262 | -€52,116 | -€32,854 | -171% |
| Income taxes | 67/77 | - | €186 | +€186 | |
| Profit (loss) for the period | 9904 | -€19,262 | -€52,302 | -€33,040 | -172% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,262 | -€52,302 | -€33,040 | -172% |
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 26 October 2026 via checked.be.