AOC PROPERTIES: 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.
AOC PROPERTIES
Largest movements
- Receivables within one year +€14,301
up €14,301 (+21.1%), from €67,731 to €82,032
of which Trade receivables: +€25,393
- Cash -€13,096
down €13,096 (-61.0%), from €21,483 to €8,387
mainly Debts after one year (-€36,480) and Trade debts (-€32,704)
- Tangible fixed assets -€11,134
down €11,134 (-4.3%), from €259,429 to €248,295
of which Land and buildings: -€8,505
- Deferred charges and accrued income +€5,200
new in 2024: €5,200
- Debts after one year -€36,480
down €36,480 (-35.4%), from €102,944 to €66,464
- Other debts +€33,839
up €33,839 (+34.1%), from €99,117 to €132,956
- Trade debts -€32,704
no longer reported in 2024 (was €32,704)
- Current portion of long-term debt +€24,666
up €24,666 (+988.2%), from €2,496 to €27,162
- Tax, wage and social debts -€17,792
down €17,792 (-62.8%), from €28,314 to €10,522
- Turnover +€62,081
new in 2024: €62,081
- Purchases and services +€55,026
new in 2024: €55,026
- Gross operating margin +€17,157
up €17,157 (+133.0%), from €12,898 to €30,055
- Taxes +€2,695
new in 2024: €2,695
- Financial charges -€1,654
down €1,654 (-32.1%), from €5,151 to €3,497
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 | €348,643 | €343,914 | -€4,729 | -1.4% |
| Fixed assets | 21/28 | €259,429 | €248,295 | -€11,134 | -4.3% |
| Tangible fixed assets | 22/27 | €259,429 | €248,295 | -€11,134 | -4.3% |
| Land and buildings | 22 | €256,800 | €248,295 | -€8,505 | -3.3% |
| Other tangible fixed assets | 26 | €2,629 | €0 | -€2,629 | -100.0% |
| Current assets | 29/58 | €89,214 | €95,619 | +€6,405 | +7.2% |
| Amounts receivable within one year | 40/41 | €67,731 | €82,032 | +€14,301 | +21.1% |
| Trade receivables | 40 | €54,254 | €79,647 | +€25,393 | +46.8% |
| Other amounts receivable | 41 | €13,477 | €2,385 | -€11,092 | -82.3% |
| Cash at bank and in hand | 54/58 | €21,483 | €8,387 | -€13,096 | -61.0% |
| Deferred charges and accrued income | 490/1 | - | €5,200 | +€5,200 | |
| Total equity and liabilities | 10/49 | €348,643 | €343,914 | -€4,729 | -1.4% |
| Equity | 10/15 | €50,002 | €62,732 | +€12,730 | +25.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | - | €75,000 | +€75,000 | |
| Issued capital | 100 | - | €75,000 | +€75,000 | |
| Outside capital | 11 | €75,000 | - | -€75,000 | |
| Other | 1109/19 | €75,000 | - | -€75,000 | |
| Reserves | 13 | €10,175 | €10,176 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Legal reserve | 130 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €8,316 | €8,316 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€35,173 | -€22,443 | +€12,730 | +36.2% |
| Amounts payable | 17/49 | €298,641 | €281,182 | -€17,459 | -5.8% |
| Amounts payable after more than one year | 17 | €102,944 | €66,464 | -€36,480 | -35.4% |
| Financial debts | 170/4 | €102,944 | €66,464 | -€36,480 | -35.4% |
| Amounts payable within one year | 42/48 | €195,697 | €214,718 | +€19,021 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €2,496 | €27,162 | +€24,666 | +988.2% |
| Financial debts | 43 | €32,150 | €32,150 | -€0 | 0.0% |
| Credit institutions | 430/8 | €32,150 | €32,150 | -€0 | 0.0% |
| Trade debts | 44 | €32,704 | - | -€32,704 | |
| Suppliers | 440/4 | €32,704 | - | -€32,704 | |
| Advances received on contracts in progress | 46 | €916 | €11,928 | +€11,012 | +1202.2% |
| Taxes, remuneration and social security | 45 | €28,314 | €10,522 | -€17,792 | -62.8% |
| Taxes | 450/3 | €28,314 | €10,522 | -€17,792 | -62.8% |
| Other amounts payable | 47/48 | €99,117 | €132,956 | +€33,839 | +34.1% |
| Turnover | 70 | - | €62,081 | +€62,081 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €55,026 | +€55,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,676 | €11,134 | -€542 | -4.6% |
| Other operating charges | 640/8 | €1,506 | - | -€1,506 | |
| Gross operating margin | 9900 | €12,898 | €30,055 | +€17,157 | +133.0% |
| Operating profit (loss) | 9901 | -€284 | €18,922 | +€19,206 | |
| Financial charges | 65/66B | €5,151 | €3,497 | -€1,654 | -32.1% |
| Recurring financial charges | 65 | €5,151 | €3,497 | -€1,654 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,435 | €15,424 | +€20,859 | |
| Income taxes | 67/77 | - | €2,695 | +€2,695 | |
| Profit (loss) for the period | 9904 | -€5,435 | €12,729 | +€18,164 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,435 | €12,729 | +€18,164 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.