AIRCOSYS: 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.
AIRCOSYS
Largest movements
- Stocks and contracts -€2,848
down €2,848 (-4.3%), from €65,860 to €63,013
- Receivables within one year -€2,386
down €2,386 (-48.5%), from €4,919 to €2,533
of which Trade receivables: -€1,571
- Deferred charges and accrued income +€871
up €871 (+57.0%), from €1,527 to €2,398
- Other debts -€3,687
down €3,687 (-17.7%), from €20,849 to €17,162
- Profit (loss) carried forward -€3,652
down €3,652 (-117%), from -€3,128 to -€6,779
- Trade debts +€1,899
up €1,899 (+8.8%), from €21,680 to €23,580
- Tax, wage and social debts +€1,430
up €1,430 (+22.8%), from €6,275 to €7,705
- Gross operating margin +€6,284
up €6,284, from -€6,016 to €268
- Financial charges +€1,840
up €1,840 (+160%), from €1,151 to €2,992
- Taxes -€270
no longer reported in 2023 (was €270)
- Depreciation +€93
up €93 (+64.4%), from €144 to €236
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 | €72,386 | €68,393 | -€3,993 | -5.5% |
| Fixed assets | 21/28 | €80 | €422 | +€341 | +425% |
| Tangible fixed assets | 22/27 | €80 | €422 | +€341 | +425% |
| Plant, machinery and equipment | 23 | €60 | €332 | +€273 | +458% |
| Furniture and vehicles | 24 | €21 | €89 | +€68 | +328% |
| Current assets | 29/58 | €72,306 | €67,972 | -€4,335 | -6.0% |
| Stocks and contracts in progress | 3 | €65,860 | €63,013 | -€2,848 | -4.3% |
| Contracts in progress | 37 | €65,860 | €63,013 | -€2,848 | -4.3% |
| Amounts receivable within one year | 40/41 | €4,919 | €2,533 | -€2,386 | -48.5% |
| Trade receivables | 40 | €4,058 | €2,487 | -€1,571 | -38.7% |
| Other amounts receivable | 41 | €861 | €46 | -€815 | -94.7% |
| Cash at bank and in hand | 54/58 | - | €29 | +€29 | |
| Deferred charges and accrued income | 490/1 | €1,527 | €2,398 | +€871 | +57.0% |
| Total equity and liabilities | 10/49 | €72,386 | €68,393 | -€3,993 | -5.5% |
| Equity | 10/15 | €17,332 | €13,681 | -€3,652 | -21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,128 | -€6,779 | -€3,652 | -117% |
| Amounts payable | 17/49 | €55,054 | €54,712 | -€342 | -0.6% |
| Amounts payable within one year | 42/48 | €54,811 | €54,423 | -€387 | -0.7% |
| Financial debts | 43 | €6,007 | €5,977 | -€30 | -0.5% |
| Credit institutions | 430/8 | €6,007 | €5,977 | -€30 | -0.5% |
| Trade debts | 44 | €21,680 | €23,580 | +€1,899 | +8.8% |
| Suppliers | 440/4 | €21,680 | €23,580 | +€1,899 | +8.8% |
| Taxes, remuneration and social security | 45 | €6,275 | €7,705 | +€1,430 | +22.8% |
| Taxes | 450/3 | €6,275 | €7,705 | +€1,430 | +22.8% |
| Other amounts payable | 47/48 | €20,849 | €17,162 | -€3,687 | -17.7% |
| Accrued charges and deferred income | 492/3 | €243 | €289 | +€46 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144 | €236 | +€93 | +64.4% |
| Other operating charges | 640/8 | €707 | €691 | -€16 | -2.2% |
| Gross operating margin | 9900 | -€6,016 | €268 | +€6,284 | |
| Operating profit (loss) | 9901 | -€6,867 | -€660 | +€6,207 | +90.4% |
| Financial charges | 65/66B | €1,151 | €2,992 | +€1,840 | +160% |
| Recurring financial charges | 65 | €1,151 | €2,992 | +€1,840 | +160% |
| Profit (loss) for the period before taxes | 9903 | -€8,018 | -€3,652 | +€4,366 | +54.5% |
| Income taxes | 67/77 | €270 | - | -€270 | |
| Profit (loss) for the period | 9904 | -€8,288 | -€3,652 | +€4,636 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,288 | -€3,652 | +€4,636 | +55.9% |
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 14 October 2026 via checked.be.