ACY: 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.
ACY
Largest movements
- Tangible fixed assets -€10,146
down €10,146 (-19.5%), from €51,901 to €41,755
of which Other tangible fixed assets: -€7,534
- Cash -€7,678
down €7,678 (-38.8%), from €19,774 to €12,096
mainly Other debts (-€23,290) and Investment in fixed assets (net) (-€6,285)
- Other debts -€23,290
down €23,290 (-89.9%), from €25,899 to €2,609
- Reserves +€5,216
up €5,216 (+21.0%), from €24,816 to €30,032
of which Distributable reserves: +€5,216
- Trade debts +€2,182
up €2,182 (+10.0%), from €21,736 to €23,918
- Staff costs +€8,810
up €8,810 (+29.7%), from €29,689 to €38,499
- Gross operating margin -€7,290
down €7,290 (-9.2%), from €79,078 to €71,788
- Depreciation +€3,118
up €3,118 (+23.4%), from €13,313 to €16,431
- Other operating charges +€1,296
up €1,296 (+18.4%), from €7,048 to €8,344
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 | €113,462 | €96,310 | -€17,152 | -15.1% |
| Fixed assets | 21/28 | €51,901 | €41,755 | -€10,146 | -19.5% |
| Tangible fixed assets | 22/27 | €51,901 | €41,755 | -€10,146 | -19.5% |
| Plant, machinery and equipment | 23 | €29,299 | €26,687 | -€2,612 | -8.9% |
| Other tangible fixed assets | 26 | €22,602 | €15,068 | -€7,534 | -33.3% |
| Current assets | 29/58 | €61,561 | €54,555 | -€7,006 | -11.4% |
| Amounts receivable within one year | 40/41 | €41,787 | €42,459 | +€672 | +1.6% |
| Trade receivables | 40 | €41,787 | €42,459 | +€672 | +1.6% |
| Cash at bank and in hand | 54/58 | €19,774 | €12,096 | -€7,678 | -38.8% |
| Total equity and liabilities | 10/49 | €113,462 | €96,310 | -€17,152 | -15.1% |
| Equity | 10/15 | €47,578 | €52,794 | +€5,216 | +11.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €24,816 | €30,032 | +€5,216 | +21.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €22,816 | €28,032 | +€5,216 | +22.9% |
| Profit (loss) carried forward | 14 | €2,762 | €2,762 | = | 0.0% |
| Amounts payable | 17/49 | €65,884 | €43,516 | -€22,368 | -34.0% |
| Amounts payable within one year | 42/48 | €65,884 | €43,516 | -€22,368 | -34.0% |
| Current portion of amounts payable after more than one year | 42 | €8,176 | €7,264 | -€912 | -11.2% |
| Trade debts | 44 | €21,736 | €23,918 | +€2,182 | +10.0% |
| Suppliers | 440/4 | €21,736 | €23,918 | +€2,182 | +10.0% |
| Taxes, remuneration and social security | 45 | €10,073 | €9,725 | -€348 | -3.5% |
| Taxes | 450/3 | €3,054 | €2,243 | -€811 | -26.6% |
| Remuneration and social security | 454/9 | €7,019 | €7,482 | +€463 | +6.6% |
| Other amounts payable | 47/48 | €25,899 | €2,609 | -€23,290 | -89.9% |
| Remuneration, social security and pensions | 62 | €29,689 | €38,499 | +€8,810 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,313 | €16,431 | +€3,118 | +23.4% |
| Other operating charges | 640/8 | €7,048 | €8,344 | +€1,296 | +18.4% |
| Gross operating margin | 9900 | €79,078 | €71,788 | -€7,290 | -9.2% |
| Operating profit (loss) | 9901 | €29,028 | €8,514 | -€20,514 | -70.7% |
| Financial income | 75/76B | €51 | €422 | +€371 | +727.5% |
| Recurring financial income | 75 | €51 | €422 | +€371 | +727.5% |
| Non-recurring financial income | 76B | €51 | - | -€51 | |
| Financial charges | 65/66B | €743 | €976 | +€233 | +31.4% |
| Recurring financial charges | 65 | €743 | €976 | +€233 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | €28,336 | €7,960 | -€20,376 | -71.9% |
| Income taxes | 67/77 | €2,037 | €2,744 | +€707 | +34.7% |
| Profit (loss) for the period | 9904 | €26,299 | €5,216 | -€21,083 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,299 | €5,216 | -€21,083 | -80.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.