ACTION CONSEIL: 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.
ACTION CONSEIL
Largest movements
- Tangible fixed assets -€18,802
down €18,802 (-8.7%), from €216,622 to €197,820
of which Land and buildings: -€17,134
- Current investments -€17,139
down €17,139 (-76.8%), from €22,313 to €5,174
- Receivables within one year -€3,890
down €3,890 (-57.2%), from €6,801 to €2,911
of which Trade receivables: -€3,569
- Cash -€2,872
down €2,872 (-35.5%), from €8,079 to €5,207
mainly Debts after one year (-€22,080) and Tax, wage and social debts (-€21,178)
- Debts after one year -€22,080
down €22,080 (-95.0%), from €23,230 to €1,150
- Tax, wage and social debts -€21,178
down €21,178 (-40.9%), from €51,723 to €30,545
of which Remuneration and social security: -€18,136
- Other debts +€10,044
up €10,044 (+7.0%), from €142,656 to €152,700
- Current portion of long-term debt -€4,632
down €4,632 (-17.3%), from €26,712 to €22,080
- Profit (loss) carried forward -€3,473
down €3,473 (-22.4%), from -€15,511 to -€18,984
- Staff costs -€13,624
down €13,624 (-40.5%), from €33,639 to €20,015
- Gross operating margin -€8,923
down €8,923 (-18.0%), from €49,570 to €40,647
- Financial charges -€1,078
down €1,078 (-27.8%), from €3,873 to €2,795
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.
Cash bridge derived
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 | €255,755 | €211,427 | -€44,328 | -17.3% |
| Fixed assets | 21/28 | €216,622 | €197,820 | -€18,802 | -8.7% |
| Tangible fixed assets | 22/27 | €216,622 | €197,820 | -€18,802 | -8.7% |
| Land and buildings | 22 | €211,802 | €194,668 | -€17,134 | -8.1% |
| Furniture and vehicles | 24 | €4,821 | €3,153 | -€1,668 | -34.6% |
| Current assets | 29/58 | €39,133 | €13,607 | -€25,526 | -65.2% |
| Amounts receivable within one year | 40/41 | €6,801 | €2,911 | -€3,890 | -57.2% |
| Trade receivables | 40 | €6,190 | €2,621 | -€3,569 | -57.7% |
| Other amounts receivable | 41 | €610 | €289 | -€321 | -52.6% |
| Current investments | 50/53 | €22,313 | €5,174 | -€17,139 | -76.8% |
| Cash at bank and in hand | 54/58 | €8,079 | €5,207 | -€2,872 | -35.5% |
| Deferred charges and accrued income | 490/1 | €1,941 | €315 | -€1,625 | -83.8% |
| Total equity and liabilities | 10/49 | €255,755 | €211,427 | -€44,328 | -17.3% |
| Equity | 10/15 | -€1,511 | -€4,984 | -€3,473 | -229.9% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,511 | -€18,984 | -€3,473 | -22.4% |
| Amounts payable | 17/49 | €257,266 | €216,411 | -€40,855 | -15.9% |
| Amounts payable after more than one year | 17 | €23,230 | €1,150 | -€22,080 | -95.0% |
| Financial debts | 170/4 | €23,230 | €1,150 | -€22,080 | -95.0% |
| Amounts payable within one year | 42/48 | €234,035 | €215,261 | -€18,775 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €26,712 | €22,080 | -€4,632 | -17.3% |
| Trade debts | 44 | €12,944 | €9,935 | -€3,009 | -23.2% |
| Suppliers | 440/4 | €12,944 | €9,935 | -€3,009 | -23.2% |
| Taxes, remuneration and social security | 45 | €51,723 | €30,545 | -€21,178 | -40.9% |
| Taxes | 450/3 | €4,007 | €964 | -€3,042 | -75.9% |
| Remuneration and social security | 454/9 | €47,716 | €29,581 | -€18,136 | -38.0% |
| Other amounts payable | 47/48 | €142,656 | €152,700 | +€10,044 | +7.0% |
| Non-recurring operating income | 76A | - | €8,755 | +€8,755 | |
| Remuneration, social security and pensions | 62 | €33,639 | €20,015 | -€13,624 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,807 | €18,802 | -€5 | 0.0% |
| Other operating charges | 640/8 | €2,520 | €2,175 | -€345 | -13.7% |
| Gross operating margin | 9900 | €49,570 | €40,647 | -€8,923 | -18.0% |
| Operating profit (loss) | 9901 | -€5,396 | -€346 | +€5,050 | +93.6% |
| Financial charges | 65/66B | €3,873 | €2,795 | -€1,078 | -27.8% |
| Recurring financial charges | 65 | €3,873 | €2,795 | -€1,078 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,269 | -€3,141 | +€6,128 | +66.1% |
| Income taxes | 67/77 | €632 | €332 | -€300 | -47.5% |
| Profit (loss) for the period | 9904 | -€9,901 | -€3,473 | +€6,428 | +64.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,901 | -€3,473 | +€6,428 | +64.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.