Aconman: 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.
Aconman
Largest movements
- Current investments -€503,843
down €503,843 (-20.2%), from €2.5m to €2.0m
- Stocks and contracts +€184,485
up €184,485 (+19.7%), from €936,633 to €1.1m
- Cash +€169,875
up €169,875 (+24.3%), from €699,207 to €869,082
mainly Current investments (+€503,843) and Net result for the year (+€101,597)
- Tangible fixed assets -€93,035
down €93,035 (-2.4%), from €3.8m to €3.7m
of which Land and buildings: -€94,765
- Other debts -€297,285
down €297,285 (-41.8%), from €711,236 to €413,951
- Reserves +€101,597
up €101,597 (+2.7%), from €3.7m to €3.8m
- Financial income -€190,746
down €190,746 (-40.5%), from €470,534 to €279,788
of which Financial income: -€178,061
- Financial charges +€37,248
up €37,248 (+151.6%), from €24,565 to €61,813
- Taxes -€9,520
down €9,520 (-47.0%), from €20,235 to €10,715
- Gross operating margin +€8,558
up €8,558, from -€4,082 to €4,476
- Other operating charges +€1,851
up €1,851 (+27.3%), from €6,792 to €8,643
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 | €7,961,393 | €7,756,727 | -€204,666 | -2.6% |
| Fixed assets | 21/28 | €3,799,379 | €3,706,344 | -€93,035 | -2.4% |
| Tangible fixed assets | 22/27 | €3,799,379 | €3,706,344 | -€93,035 | -2.4% |
| Land and buildings | 22 | €3,799,074 | €3,704,309 | -€94,765 | -2.5% |
| Furniture and vehicles | 24 | €305 | €2,035 | +€1,730 | +567.2% |
| Current assets | 29/58 | €4,162,014 | €4,050,383 | -€111,631 | -2.7% |
| Stocks and contracts in progress | 3 | €936,633 | €1,121,118 | +€184,485 | +19.7% |
| Stocks | 30/36 | €936,633 | €1,121,118 | +€184,485 | +19.7% |
| Amounts receivable within one year | 40/41 | €36,468 | €74,320 | +€37,852 | +103.8% |
| Trade receivables | 40 | €575 | €1,275 | +€700 | +121.7% |
| Other amounts receivable | 41 | €35,893 | €73,045 | +€37,152 | +103.5% |
| Current investments | 50/53 | €2,489,706 | €1,985,863 | -€503,843 | -20.2% |
| Cash at bank and in hand | 54/58 | €699,207 | €869,082 | +€169,875 | +24.3% |
| Total equity and liabilities | 10/49 | €7,961,393 | €7,756,727 | -€204,666 | -2.6% |
| Equity | 10/15 | €5,630,155 | €5,731,752 | +€101,597 | +1.8% |
| Contributions | 10/11 | €1,818,550 | €1,818,550 | = | 0.0% |
| Reserves | 13 | €3,744,492 | €3,846,089 | +€101,597 | +2.7% |
| Distributable reserves | 133 | €3,744,492 | €3,846,089 | +€101,597 | +2.7% |
| Profit (loss) carried forward | 14 | €67,113 | €67,113 | = | 0.0% |
| Amounts payable | 17/49 | €2,331,238 | €2,024,975 | -€306,263 | -13.1% |
| Amounts payable after more than one year | 17 | €1,600,000 | €1,600,000 | = | 0.0% |
| Financial debts | 170/4 | €1,600,000 | €1,600,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €731,238 | €423,575 | -€307,663 | -42.1% |
| Trade debts | 44 | €2 | - | -€2 | |
| Suppliers | 440/4 | €2 | - | -€2 | |
| Taxes, remuneration and social security | 45 | €20,000 | €9,624 | -€10,376 | -51.9% |
| Taxes | 450/3 | €20,000 | €9,624 | -€10,376 | -51.9% |
| Other amounts payable | 47/48 | €711,236 | €413,951 | -€297,285 | -41.8% |
| Accrued charges and deferred income | 492/3 | - | €1,400 | +€1,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,206 | €101,496 | +€1,290 | +1.3% |
| Other operating charges | 640/8 | €6,792 | €8,643 | +€1,851 | +27.3% |
| Gross operating margin | 9900 | -€4,082 | €4,476 | +€8,558 | |
| Operating profit (loss) | 9901 | -€111,080 | -€105,663 | +€5,417 | +4.9% |
| Financial income | 75/76B | €470,534 | €279,788 | -€190,746 | -40.5% |
| Recurring financial income | 75 | €240,495 | €62,434 | -€178,061 | -74.0% |
| Non-recurring financial income | 76B | €230,039 | €217,354 | -€12,685 | -5.5% |
| Financial charges | 65/66B | €24,565 | €61,813 | +€37,248 | +151.6% |
| Recurring financial charges | 65 | €24,565 | €61,813 | +€37,248 | +151.6% |
| Profit (loss) for the period before taxes | 9903 | €334,889 | €112,312 | -€222,577 | -66.5% |
| Income taxes | 67/77 | €20,235 | €10,715 | -€9,520 | -47.0% |
| Profit (loss) for the period | 9904 | €314,654 | €101,597 | -€213,057 | -67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €314,654 | €101,597 | -€213,057 | -67.7% |
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 6 October 2026 via checked.be.