ACS NEW CONCEPT: 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.
ACS NEW CONCEPT
Largest movements
- Cash +€45,159
up €45,159 (+473%), from €9,550 to €54,709
mainly Trade debts (+€37,612) and Net result for the year (+€27,641)
- Receivables within one year +€18,492
up €18,492 (+67.1%), from €27,545 to €46,037
- Tangible fixed assets +€13,351
new in 2023: €13,351
- Trade debts +€37,612
up €37,612 (+4,922%), from €764 to €38,377
- Profit (loss) carried forward +€27,641
up €27,641 (+137%), from €20,239 to €47,880
- Other debts +€14,964
new in 2023: €14,964
- Tax, wage and social debts -€3,215
down €3,215 (-51.9%), from €6,197 to €2,982
- Gross operating margin +€27,152
up €27,152 (+530%), from €5,128 to €32,280
- Taxes +€3,040
new in 2023: €3,040
- Depreciation +€1,122
new in 2023: €1,122
- Other operating charges +€355
new in 2023: €355
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 | €37,200 | €114,203 | +€77,003 | +207% |
| Fixed assets | 21/28 | - | €13,351 | +€13,351 | |
| Tangible fixed assets | 22/27 | - | €13,351 | +€13,351 | |
| Furniture and vehicles | 24 | - | €13,351 | +€13,351 | |
| Current assets | 29/58 | €37,200 | €100,852 | +€63,652 | +171% |
| Amounts receivable within one year | 40/41 | €27,545 | €46,037 | +€18,492 | +67.1% |
| Trade receivables | 40 | €27,545 | €46,037 | +€18,492 | +67.1% |
| Cash at bank and in hand | 54/58 | €9,550 | €54,709 | +€45,159 | +473% |
| Deferred charges and accrued income | 490/1 | €105 | €105 | = | 0.0% |
| Total equity and liabilities | 10/49 | €37,200 | €114,203 | +€77,003 | +207% |
| Equity | 10/15 | €30,239 | €57,880 | +€27,641 | +91.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,239 | €47,880 | +€27,641 | +137% |
| Amounts payable | 17/49 | €6,961 | €56,323 | +€49,362 | +709% |
| Amounts payable within one year | 42/48 | €6,961 | €56,323 | +€49,362 | +709% |
| Trade debts | 44 | €764 | €38,377 | +€37,612 | +4,922% |
| Suppliers | 440/4 | €764 | €38,377 | +€37,612 | +4,922% |
| Taxes, remuneration and social security | 45 | €6,197 | €2,982 | -€3,215 | -51.9% |
| Taxes | 450/3 | €6,197 | €2,982 | -€3,215 | -51.9% |
| Other amounts payable | 47/48 | - | €14,964 | +€14,964 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,122 | +€1,122 | |
| Other operating charges | 640/8 | - | €355 | +€355 | |
| Gross operating margin | 9900 | €5,128 | €32,280 | +€27,152 | +530% |
| Operating profit (loss) | 9901 | €5,128 | €30,803 | +€25,675 | +501% |
| Financial charges | 65/66B | €90 | €122 | +€32 | +35.4% |
| Recurring financial charges | 65 | €90 | €122 | +€32 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €5,038 | €30,681 | +€25,643 | +509% |
| Income taxes | 67/77 | - | €3,040 | +€3,040 | |
| Profit (loss) for the period | 9904 | €5,038 | €27,641 | +€22,603 | +449% |
| Profit (loss) for the period to be appropriated | 9905 | €5,038 | €27,641 | +€22,603 | +449% |
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 30 October 2026 via checked.be.