ACROBEL: 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.
ACROBEL
Largest movements
- Intangible fixed assets -€6,155
down €6,155 (-33.3%), from €18,464 to €12,309
- Receivables within one year +€3,000
up €3,000 (+61.1%), from €4,907 to €7,907
of which Trade receivables: +€3,000
- Tax, wage and social debts +€2,998
up €2,998 (+137.9%), from €2,175 to €5,174
of which Taxes: +€2,998
- Trade debts -€2,732
down €2,732 (-90.2%), from €3,029 to €296
- Gross operating margin +€11,837
up €11,837, from -€4,998 to €6,839
- Other operating charges +€543
up €543 (+167.8%), from €323 to €866
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 | €264,082 | €263,312 | -€770 | -0.3% |
| Fixed assets | 21/28 | €257,544 | €251,390 | -€6,155 | -2.4% |
| Intangible fixed assets | 21 | €18,464 | €12,309 | -€6,155 | -33.3% |
| Financial fixed assets | 28 | €239,080 | €239,080 | = | 0.0% |
| Current assets | 29/58 | €6,538 | €11,922 | +€5,385 | +82.4% |
| Amounts receivable within one year | 40/41 | €4,907 | €7,907 | +€3,000 | +61.1% |
| Trade receivables | 40 | €4,340 | €7,340 | +€3,000 | +69.1% |
| Other amounts receivable | 41 | €567 | €567 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,631 | €4,015 | +€2,385 | +146.2% |
| Total equity and liabilities | 10/49 | €264,082 | €263,312 | -€770 | -0.3% |
| Equity | 10/15 | €188,514 | €188,278 | -€236 | -0.1% |
| Contributions | 10/11 | €50,203 | €50,203 | = | 0.0% |
| Reserves | 13 | €6,260 | €6,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,260 | €6,260 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,260 | €6,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,051 | €131,815 | -€236 | -0.2% |
| Amounts payable | 17/49 | €75,568 | €75,034 | -€534 | -0.7% |
| Amounts payable within one year | 42/48 | €75,568 | €75,034 | -€534 | -0.7% |
| Trade debts | 44 | €3,029 | €296 | -€2,732 | -90.2% |
| Suppliers | 440/4 | €3,029 | €296 | -€2,732 | -90.2% |
| Taxes, remuneration and social security | 45 | €2,175 | €5,174 | +€2,998 | +137.9% |
| Taxes | 450/3 | €1,574 | €4,572 | +€2,998 | +190.5% |
| Remuneration and social security | 454/9 | €601 | €601 | = | 0.0% |
| Other amounts payable | 47/48 | €70,364 | €69,564 | -€800 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,155 | €6,155 | = | 0.0% |
| Other operating charges | 640/8 | €323 | €866 | +€543 | +167.8% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | -€4,998 | €6,839 | +€11,837 | |
| Operating profit (loss) | 9901 | -€11,476 | -€181 | +€11,295 | +98.4% |
| Financial charges | 65/66B | €52 | €55 | +€3 | +5.1% |
| Recurring financial charges | 65 | €52 | €55 | +€3 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,528 | -€236 | +€11,292 | +98.0% |
| Profit (loss) for the period | 9904 | -€11,528 | -€236 | +€11,292 | +98.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,528 | -€236 | +€11,292 | +98.0% |
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 2 October 2026 via checked.be.