ACUTE ENGINEERING: 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.
ACUTE ENGINEERING
Largest movements
- Cash +€13,272
up €13,272 (+510.5%), from €2,600 to €15,872
mainly Trade debts (+€11,910) and Net result for the year (+€8,274)
- Receivables within one year -€3,058
down €3,058 (-9.6%), from €31,780 to €28,722
of which Other amounts receivable: -€7,219
- Tangible fixed assets -€1,105
down €1,105 (-17.8%), from €6,196 to €5,091
of which Plant, machinery and equipment: -€1,040
- Deferred charges and accrued income -€1,051
down €1,051 (-31.2%), from €3,369 to €2,318
- Other debts -€12,219
down €12,219 (-81.5%), from €15,000 to €2,781
- Trade debts +€11,910
up €11,910 (+123.2%), from €9,665 to €21,575
- Reserves +€7,641
up €7,641 (+409.9%), from €1,864 to €9,505
of which Distributable reserves: +€7,641
- Tax, wage and social debts +€3,278
up €3,278 (+53.8%), from €6,089 to €9,366
of which Taxes: +€2,184
- Accrued charges and deferred income -€3,185
no longer reported in 2023 (was €3,185)
- Gross operating margin -€10,509
down €10,509 (-40.4%), from €26,043 to €15,534
- Depreciation +€1,675
up €1,675 (+125.9%), from €1,330 to €3,005
- Taxes +€1,472
up €1,472 (+82.1%), from €1,793 to €3,266
- Financial charges -€552
down €552 (-52.6%), from €1,050 to €497
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 | €43,945 | €52,003 | +€8,058 | +18.3% |
| Fixed assets | 21/28 | €6,196 | €5,091 | -€1,105 | -17.8% |
| Tangible fixed assets | 22/27 | €6,196 | €5,091 | -€1,105 | -17.8% |
| Plant, machinery and equipment | 23 | €1,735 | €695 | -€1,040 | -59.9% |
| Furniture and vehicles | 24 | €4,461 | €4,396 | -€66 | -1.5% |
| Current assets | 29/58 | €37,749 | €46,912 | +€9,163 | +24.3% |
| Amounts receivable within one year | 40/41 | €31,780 | €28,722 | -€3,058 | -9.6% |
| Trade receivables | 40 | €24,561 | €28,722 | +€4,161 | +16.9% |
| Other amounts receivable | 41 | €7,219 | - | -€7,219 | |
| Cash at bank and in hand | 54/58 | €2,600 | €15,872 | +€13,272 | +510.5% |
| Deferred charges and accrued income | 490/1 | €3,369 | €2,318 | -€1,051 | -31.2% |
| Total equity and liabilities | 10/49 | €43,945 | €52,003 | +€8,058 | +18.3% |
| Equity | 10/15 | €10,006 | €18,281 | +€8,274 | +82.7% |
| Contributions | 10/11 | €8,775 | €8,775 | = | 0.0% |
| Capital | 10 | €8,775 | - | -€8,775 | |
| Issued capital | 100 | €18,642 | - | -€18,642 | |
| Uncalled capital | 101 | €9,866 | - | -€9,866 | |
| Reserves | 13 | €1,864 | €9,505 | +€7,641 | +409.9% |
| Non-distributable reserves | 130/1 | €1,864 | €1,864 | = | 0.0% |
| Legal reserve | 130 | €1,864 | - | -€1,864 | |
| Reserves not available under the articles | 1311 | - | €1,864 | +€1,864 | |
| Distributable reserves | 133 | - | €7,641 | +€7,641 | |
| Profit (loss) carried forward | 14 | -€633 | - | +€633 | |
| Amounts payable | 17/49 | €33,939 | €33,722 | -€217 | -0.6% |
| Amounts payable within one year | 42/48 | €30,754 | €33,722 | +€2,968 | +9.7% |
| Trade debts | 44 | €9,665 | €21,575 | +€11,910 | +123.2% |
| Suppliers | 440/4 | €9,665 | €21,575 | +€11,910 | +123.2% |
| Taxes, remuneration and social security | 45 | €6,089 | €9,366 | +€3,278 | +53.8% |
| Taxes | 450/3 | €5,089 | €7,273 | +€2,184 | +42.9% |
| Remuneration and social security | 454/9 | €1,000 | €2,093 | +€1,093 | +109.3% |
| Other amounts payable | 47/48 | €15,000 | €2,781 | -€12,219 | -81.5% |
| Accrued charges and deferred income | 492/3 | €3,185 | - | -€3,185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,330 | €3,005 | +€1,675 | +125.9% |
| Other operating charges | 640/8 | €483 | €491 | +€8 | +1.8% |
| Gross operating margin | 9900 | €26,043 | €15,534 | -€10,509 | -40.4% |
| Operating profit (loss) | 9901 | €24,230 | €12,037 | -€12,193 | -50.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,050 | €497 | -€552 | -52.6% |
| Recurring financial charges | 65 | €1,050 | €497 | -€552 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €23,180 | €11,540 | -€11,640 | -50.2% |
| Income taxes | 67/77 | €1,793 | €3,266 | +€1,472 | +82.1% |
| Profit (loss) for the period | 9904 | €21,387 | €8,274 | -€13,113 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,387 | €8,274 | -€13,113 | -61.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.