ACRO-CITY: 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.
ACRO-CITY
Largest movements
- Receivables within one year +€75,167
up €75,167 (+309%), from €24,334 to €99,500
of which Trade receivables: +€73,249
- Tangible fixed assets +€2,242
up €2,242 (+64.3%), from €3,490 to €5,732
of which Furniture and vehicles: +€2,520
- Cash +€1,481
up €1,481 (+73.2%), from €2,025 to €3,506
mainly Trade debts (+€47,527) and Net result for the year (+€26,056)
- Trade debts +€47,527
up €47,527 (+432%), from €10,999 to €58,527
- Profit (loss) carried forward +€26,056
up €26,056 (+68.4%), from -€38,080 to -€12,023
- Other debts +€10,570
up €10,570 (+171%), from €6,173 to €16,744
- Tax, wage and social debts -€7,236
down €7,236 (-15.7%), from €46,017 to €38,781
of which Remuneration and social security: -€32,809
- Advances received +€2,000
new in 2023: €2,000
- Staff costs -€55,653
down €55,653 (-39.0%), from €142,782 to €87,129
- Gross operating margin +€2,046
up €2,046 (+1.8%), from €114,450 to €116,497
- Depreciation +€1,734
up €1,734 (+141%), from €1,225 to €2,959
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 | €30,110 | €109,028 | +€78,918 | +262% |
| Fixed assets | 21/28 | €3,665 | €5,907 | +€2,242 | +61.2% |
| Tangible fixed assets | 22/27 | €3,490 | €5,732 | +€2,242 | +64.3% |
| Plant, machinery and equipment | 23 | €810 | €533 | -€278 | -34.2% |
| Furniture and vehicles | 24 | €2,679 | €5,199 | +€2,520 | +94.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €26,445 | €103,121 | +€76,675 | +290% |
| Amounts receivable within one year | 40/41 | €24,334 | €99,500 | +€75,167 | +309% |
| Trade receivables | 40 | €24,334 | €97,583 | +€73,249 | +301% |
| Other amounts receivable | 41 | - | €1,918 | +€1,918 | |
| Cash at bank and in hand | 54/58 | €2,025 | €3,506 | +€1,481 | +73.2% |
| Deferred charges and accrued income | 490/1 | €87 | €114 | +€27 | +31.6% |
| Total equity and liabilities | 10/49 | €30,110 | €109,028 | +€78,918 | +262% |
| Equity | 10/15 | -€33,080 | -€7,023 | +€26,056 | +78.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,080 | -€12,023 | +€26,056 | +68.4% |
| Amounts payable | 17/49 | €63,190 | €116,051 | +€52,862 | +83.7% |
| Amounts payable within one year | 42/48 | €63,190 | €116,051 | +€52,862 | +83.7% |
| Trade debts | 44 | €10,999 | €58,527 | +€47,527 | +432% |
| Suppliers | 440/4 | €10,999 | €58,527 | +€47,527 | +432% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €46,017 | €38,781 | -€7,236 | -15.7% |
| Taxes | 450/3 | €12,944 | €38,517 | +€25,572 | +198% |
| Remuneration and social security | 454/9 | €33,073 | €264 | -€32,809 | -99.2% |
| Other amounts payable | 47/48 | €6,173 | €16,744 | +€10,570 | +171% |
| Remuneration, social security and pensions | 62 | €142,782 | €87,129 | -€55,653 | -39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,225 | €2,959 | +€1,734 | +141% |
| Other operating charges | 640/8 | €293 | €42 | -€251 | -85.7% |
| Gross operating margin | 9900 | €114,450 | €116,497 | +€2,046 | +1.8% |
| Operating profit (loss) | 9901 | -€29,850 | €26,367 | +€56,217 | |
| Financial income | 75/76B | €69 | - | -€69 | |
| Recurring financial income | 75 | €69 | - | -€69 | |
| Financial charges | 65/66B | €659 | €311 | -€348 | -52.9% |
| Recurring financial charges | 65 | €659 | €311 | -€348 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,439 | €26,056 | +€56,496 | |
| Profit (loss) for the period | 9904 | -€30,439 | €26,056 | +€56,496 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,439 | €26,056 | +€56,496 |
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 22 October 2026 via checked.be.