ACP CONCEPT: 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.
ACP CONCEPT
Largest movements
- Tangible fixed assets +€6,086
up €6,086 (+258.4%), from €2,355 to €8,442
of which Furniture and vehicles: +€6,966
- Receivables within one year -€5,917
down €5,917 (-6.8%), from €87,323 to €81,406
of which Trade receivables: -€18,600
- Cash +€4,551
up €4,551 (+156.7%), from €2,904 to €7,455
- Current portion of long-term debt +€16,500
new in 2024: €16,500
- Other debts -€10,511
down €10,511 (-59.0%), from €17,820 to €7,309
- Profit (loss) carried forward -€10,357
down €10,357 (-22.1%), from €46,799 to €36,442
- Short-term financial debts +€10,100
new in 2024: €10,100
- Trade debts -€2,337
down €2,337 (-9.4%), from €24,955 to €22,617
- Purchases and services +€127,303
new in 2024: €127,303
- Gross operating margin -€8,422
down €8,422, from €750 to -€7,672
- Depreciation +€1,727
up €1,727 (+142.4%), from €1,212 to €2,939
- Financial charges -€1,037
down €1,037 (-70.6%), from €1,469 to €432
- Financial income -€452
no longer reported in 2024 (was €452)
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,944 | €101,748 | +€3,804 | +3.9% |
| Fixed assets | 21/28 | €4,800 | €10,887 | +€6,086 | +126.8% |
| Tangible fixed assets | 22/27 | €2,355 | €8,442 | +€6,086 | +258.4% |
| Plant, machinery and equipment | 23 | €1,295 | €415 | -€880 | -68.0% |
| Furniture and vehicles | 24 | €1,060 | €8,027 | +€6,966 | +656.9% |
| Financial fixed assets | 28 | €2,445 | €2,445 | = | 0.0% |
| Current assets | 29/58 | €93,144 | €90,861 | -€2,282 | -2.5% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €87,323 | €81,406 | -€5,917 | -6.8% |
| Trade receivables | 40 | €81,152 | €62,552 | -€18,600 | -22.9% |
| Other amounts receivable | 41 | €6,172 | €18,854 | +€12,683 | +205.5% |
| Cash at bank and in hand | 54/58 | €2,904 | €7,455 | +€4,551 | +156.7% |
| Deferred charges and accrued income | 490/1 | €916 | - | -€916 | |
| Total equity and liabilities | 10/49 | €97,944 | €101,748 | +€3,804 | +3.9% |
| Equity | 10/15 | €55,159 | €44,802 | -€10,357 | -18.8% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | €6,500 | €6,500 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,100 | €12,100 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €46,799 | €36,442 | -€10,357 | -22.1% |
| Amounts payable | 17/49 | €42,785 | €56,946 | +€14,161 | +33.1% |
| Amounts payable within one year | 42/48 | €42,785 | €56,836 | +€14,050 | +32.8% |
| Current portion of amounts payable after more than one year | 42 | - | €16,500 | +€16,500 | |
| Financial debts | 43 | - | €10,100 | +€10,100 | |
| Credit institutions | 430/8 | - | €10,100 | +€10,100 | |
| Trade debts | 44 | €24,955 | €22,617 | -€2,337 | -9.4% |
| Suppliers | 440/4 | €24,955 | €22,617 | -€2,337 | -9.4% |
| Taxes, remuneration and social security | 45 | €11 | €310 | +€299 | +2792.8% |
| Taxes | 450/3 | €11 | €310 | +€299 | +2792.8% |
| Other amounts payable | 47/48 | €17,820 | €7,309 | -€10,511 | -59.0% |
| Accrued charges and deferred income | 492/3 | - | €111 | +€111 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €127,303 | +€127,303 | |
| Remuneration, social security and pensions | 62 | - | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,212 | €2,939 | +€1,727 | +142.4% |
| Other operating charges | 640/8 | €360 | €223 | -€137 | -38.0% |
| Gross operating margin | 9900 | €750 | -€7,672 | -€8,422 | |
| Operating profit (loss) | 9901 | -€823 | -€10,837 | -€10,014 | -1217.5% |
| Financial income | 75/76B | €452 | - | -€452 | |
| Recurring financial income | 75 | €452 | - | -€452 | |
| Financial charges | 65/66B | €1,469 | €432 | -€1,037 | -70.6% |
| Recurring financial charges | 65 | €1,469 | €432 | -€1,037 | -70.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,839 | -€11,269 | -€9,430 | -512.7% |
| Income taxes | 67/77 | €11 | - | -€11 | |
| Profit (loss) for the period | 9904 | -€1,850 | -€11,269 | -€9,419 | -509.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,850 | -€11,269 | -€9,419 | -509.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.