ACQI: 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.
ACQI
Largest movements
- Cash +€20,112
up €20,112 (+439.0%), from €4,582 to €24,694
mainly Net result for the year (+€30,550) and Tax, wage and social debts (+€17,646)
- Receivables within one year +€15,421
up €15,421 (+50.0%), from €30,867 to €46,288
of which Other amounts receivable: +€14,159
- Deferred charges and accrued income +€11,603
up €11,603 (+4143.5%), from €280 to €11,883
- Reserves +€30,000
up €30,000 (+1612.9%), from €1,860 to €31,860
of which Distributable reserves: +€31,860
- Tax, wage and social debts +€17,646
up €17,646 (+239.1%), from €7,381 to €25,027
- Trade debts -€1,138
down €1,138 (-46.4%), from €2,453 to €1,314
- Taxes +€15,023
up €15,023 (+876.5%), from €1,714 to €16,737
- Gross operating margin +€10,607
up €10,607 (+29.1%), from €36,408 to €47,015
- Depreciation -€1,582
down €1,582 (-95.3%), from €1,661 to €79
- Financial income +€1,017
up €1,017 (+137.3%), from €741 to €1,758
- Other operating charges +€499
up €499 (+67.5%), from €739 to €1,239
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 | €35,957 | €83,015 | +€47,058 | +130.9% |
| Fixed assets | 21/28 | €79 | - | -€79 | |
| Tangible fixed assets | 22/27 | €79 | - | -€79 | |
| Furniture and vehicles | 24 | €79 | - | -€79 | |
| Current assets | 29/58 | €35,879 | €83,015 | +€47,137 | +131.4% |
| Amounts receivable within one year | 40/41 | €30,867 | €46,288 | +€15,421 | +50.0% |
| Trade receivables | 40 | €8,939 | €10,202 | +€1,263 | +14.1% |
| Other amounts receivable | 41 | €21,928 | €36,086 | +€14,159 | +64.6% |
| Current investments | 50/53 | €150 | €150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,582 | €24,694 | +€20,112 | +439.0% |
| Deferred charges and accrued income | 490/1 | €280 | €11,883 | +€11,603 | +4143.5% |
| Total equity and liabilities | 10/49 | €35,957 | €83,015 | +€47,058 | +130.9% |
| Equity | 10/15 | €26,124 | €56,674 | +€30,550 | +116.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €31,860 | +€30,000 | +1612.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €31,860 | +€31,860 | |
| Profit (loss) carried forward | 14 | €11,864 | €12,414 | +€550 | +4.6% |
| Amounts payable | 17/49 | €9,833 | €26,341 | +€16,508 | +167.9% |
| Amounts payable within one year | 42/48 | €9,833 | €26,341 | +€16,508 | +167.9% |
| Trade debts | 44 | €2,453 | €1,314 | -€1,138 | -46.4% |
| Suppliers | 440/4 | €2,453 | €1,314 | -€1,138 | -46.4% |
| Taxes, remuneration and social security | 45 | €7,381 | €25,027 | +€17,646 | +239.1% |
| Taxes | 450/3 | €7,381 | €25,027 | +€17,646 | +239.1% |
| Remuneration, social security and pensions | 62 | €34 | - | -€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,661 | €79 | -€1,582 | -95.3% |
| Other operating charges | 640/8 | €739 | €1,239 | +€499 | +67.5% |
| Gross operating margin | 9900 | €36,408 | €47,015 | +€10,607 | +29.1% |
| Operating profit (loss) | 9901 | €33,974 | €45,698 | +€11,724 | +34.5% |
| Financial income | 75/76B | €741 | €1,758 | +€1,017 | +137.3% |
| Recurring financial income | 75 | €741 | €1,758 | +€1,017 | +137.3% |
| Financial charges | 65/66B | €253 | €169 | -€84 | -33.0% |
| Recurring financial charges | 65 | €253 | €169 | -€84 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €34,462 | €47,287 | +€12,825 | +37.2% |
| Income taxes | 67/77 | €1,714 | €16,737 | +€15,023 | +876.5% |
| Profit (loss) for the period | 9904 | €32,748 | €30,550 | -€2,198 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,748 | €30,550 | -€2,198 | -6.7% |
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 30 September 2026 via checked.be.