ACOSER: 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.
ACOSER
Largest movements
- Tangible fixed assets -€5,790
down €5,790 (-6.9%), from €84,177 to €78,387
of which Land and buildings: -€5,720
- Other debts -€7,320
down €7,320 (-75.6%), from €9,677 to €2,357
- Profit (loss) carried forward +€4,736
up €4,736 (+24.6%), from €19,238 to €23,975
- Current portion of long-term debt -€4,326
down €4,326 (-100%), from €4,326 to €0
- Trade debts +€3,537
new in 2023: €3,537
- Debts after one year -€3,286
down €3,286 (-100%), from €3,286 to €0
- Turnover -€27,460
no longer reported in 2023 (was €27,460)
- Purchases and services +€9,189
up €9,189 (+72.0%), from €12,754 to €21,943
- Taxes +€5,649
new in 2023: €5,649
- Gross operating margin +€2,064
up €2,064 (+14.0%), from €14,706 to €16,770
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 | €92,620 | €85,961 | -€6,659 | -7.2% |
| Fixed assets | 21/28 | €84,177 | €78,387 | -€5,790 | -6.9% |
| Tangible fixed assets | 22/27 | €84,177 | €78,387 | -€5,790 | -6.9% |
| Land and buildings | 22 | €83,991 | €78,271 | -€5,720 | -6.8% |
| Furniture and vehicles | 24 | €187 | €117 | -€70 | -37.5% |
| Current assets | 29/58 | €8,442 | €7,573 | -€869 | -10.3% |
| Cash at bank and in hand | 54/58 | €8,442 | €7,573 | -€869 | -10.3% |
| Total equity and liabilities | 10/49 | €92,620 | €85,961 | -€6,659 | -7.2% |
| Equity | 10/15 | €67,830 | €72,567 | +€4,736 | +7.0% |
| Contributions | 10/11 | €48,592 | €48,592 | = | 0.0% |
| Capital | 10 | €48,592 | €48,592 | = | 0.0% |
| Issued capital | 100 | €48,592 | €48,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,238 | €23,975 | +€4,736 | +24.6% |
| Amounts payable | 17/49 | €24,789 | €13,394 | -€11,395 | -46.0% |
| Amounts payable after more than one year | 17 | €3,286 | €0 | -€3,286 | -100% |
| Financial debts | 170/4 | €3,286 | €0 | -€3,286 | -100% |
| Amounts payable within one year | 42/48 | €14,003 | €5,894 | -€8,109 | -57.9% |
| Current portion of amounts payable after more than one year | 42 | €4,326 | €0 | -€4,326 | -100% |
| Trade debts | 44 | - | €3,537 | +€3,537 | |
| Suppliers | 440/4 | - | €3,537 | +€3,537 | |
| Other amounts payable | 47/48 | €9,677 | €2,357 | -€7,320 | -75.6% |
| Accrued charges and deferred income | 492/3 | €7,500 | €7,500 | = | 0.0% |
| Turnover | 70 | €27,460 | - | -€27,460 | |
| Non-recurring operating income | 76A | - | €3,393 | +€3,393 | |
| Goods, raw materials, services and sundry goods | 60/61 | €12,754 | €21,943 | +€9,189 | +72.0% |
| Remuneration, social security and pensions | 62 | €348 | €358 | +€10 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,790 | €5,790 | = | 0.0% |
| Gross operating margin | 9900 | €14,706 | €16,770 | +€2,064 | +14.0% |
| Operating profit (loss) | 9901 | €8,569 | €10,622 | +€2,053 | +24.0% |
| Financial charges | 65/66B | €257 | €237 | -€21 | -8.0% |
| Recurring financial charges | 65 | €257 | €237 | -€21 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €8,311 | €10,385 | +€2,074 | +25.0% |
| Income taxes | 67/77 | - | €5,649 | +€5,649 | |
| Profit (loss) for the period | 9904 | €8,311 | €4,736 | -€3,575 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,311 | €4,736 | -€3,575 | -43.0% |
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 16 October 2026 via checked.be.