SPRL ACODIM: 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.
SPRL ACODIM
Largest movements
- Receivables within one year +€78,367
up €78,367 (+104%), from €75,234 to €153,601
of which Trade receivables: +€66,245
- Receivables after one year -€6,000
down €6,000 (-11.5%), from €52,000 to €46,000
- Cash +€5,951
up €5,951 (+10.7%), from €55,714 to €61,665
mainly Trade debts (+€39,622) and Provisions (+€15,773)
- Tangible fixed assets -€4,321
down €4,321 (-29.6%), from €14,588 to €10,266
of which Furniture and vehicles: -€5,247
- Trade debts +€39,622
up €39,622 (+78.9%), from €50,205 to €89,826
- Provisions +€15,773
up €15,773 (+96.8%), from €16,290 to €32,063
- Reserves +€8,155
up €8,155 (+21.7%), from €37,568 to €45,723
of which Distributable reserves: +€8,155
- Tax, wage and social debts +€4,825
up €4,825 (+47.6%), from €10,125 to €14,950
- Accrued charges and deferred income +€4,651
up €4,651 (+78.7%), from €5,911 to €10,562
- Gross operating margin +€48,193
up €48,193 (+315%), from €15,303 to €63,496
- Provisions +€15,049
up €15,049 (+2,078%), from €724 to €15,773
- Staff costs +€8,690
up €8,690, from €0 to €8,690
- Financial charges +€3,822
up €3,822 (+425%), from €900 to €4,722
- Depreciation -€3,327
down €3,327 (-46.2%), from €7,200 to €3,873
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.
Derived cash bridge
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 | €200,489 | €273,925 | +€73,435 | +36.6% |
| Fixed assets | 21/28 | €16,041 | €11,719 | -€4,321 | -26.9% |
| Tangible fixed assets | 22/27 | €14,588 | €10,266 | -€4,321 | -29.6% |
| Plant, machinery and equipment | 23 | €993 | €1,918 | +€925 | +93.2% |
| Furniture and vehicles | 24 | €13,595 | €8,348 | -€5,247 | -38.6% |
| Financial fixed assets | 28 | €1,453 | €1,453 | = | 0.0% |
| Current assets | 29/58 | €184,449 | €262,205 | +€77,757 | +42.2% |
| Amounts receivable after more than one year | 29 | €52,000 | €46,000 | -€6,000 | -11.5% |
| Other amounts receivable | 291 | €52,000 | €46,000 | -€6,000 | -11.5% |
| Amounts receivable within one year | 40/41 | €75,234 | €153,601 | +€78,367 | +104% |
| Trade receivables | 40 | €71,706 | €137,951 | +€66,245 | +92.4% |
| Other amounts receivable | 41 | €3,529 | €15,651 | +€12,122 | +344% |
| Cash at bank and in hand | 54/58 | €55,714 | €61,665 | +€5,951 | +10.7% |
| Deferred charges and accrued income | 490/1 | €1,500 | €939 | -€561 | -37.4% |
| Total equity and liabilities | 10/49 | €200,489 | €273,925 | +€73,435 | +36.6% |
| Equity | 10/15 | €58,581 | €66,736 | +€8,155 | +13.9% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €37,568 | €45,723 | +€8,155 | +21.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €37,568 | €45,723 | +€8,155 | +21.7% |
| Profit (loss) carried forward | 14 | €14,763 | €14,763 | = | 0.0% |
| Provisions and deferred taxes | 16 | €16,290 | €32,063 | +€15,773 | +96.8% |
| Provisions for liabilities and charges | 160/5 | €16,290 | €32,063 | +€15,773 | +96.8% |
| Environmental obligations | 163 | - | €32,063 | +€32,063 | |
| Other liabilities and charges | 164/5 | €16,290 | - | -€16,290 | |
| Amounts payable | 17/49 | €125,618 | €175,126 | +€49,508 | +39.4% |
| Amounts payable within one year | 42/48 | €119,707 | €164,563 | +€44,856 | +37.5% |
| Trade debts | 44 | €50,205 | €89,826 | +€39,622 | +78.9% |
| Suppliers | 440/4 | €50,205 | €89,826 | +€39,622 | +78.9% |
| Taxes, remuneration and social security | 45 | €10,125 | €14,950 | +€4,825 | +47.6% |
| Taxes | 450/3 | €10,125 | €14,950 | +€4,825 | +47.6% |
| Other amounts payable | 47/48 | €59,377 | €59,788 | +€410 | +0.7% |
| Accrued charges and deferred income | 492/3 | €5,911 | €10,562 | +€4,651 | +78.7% |
| Remuneration, social security and pensions | 62 | €0 | €8,690 | +€8,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,200 | €3,873 | -€3,327 | -46.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €724 | €15,773 | +€15,049 | +2,078% |
| Other operating charges | 640/8 | €2,775 | €1,734 | -€1,041 | -37.5% |
| Non-recurring operating charges | 66A | - | €11,316 | +€11,316 | |
| Gross operating margin | 9900 | €15,303 | €63,496 | +€48,193 | +315% |
| Operating profit (loss) | 9901 | €4,604 | €22,110 | +€17,506 | +380% |
| Financial income | 75/76B | €1,021 | €867 | -€154 | -15.1% |
| Recurring financial income | 75 | €1,021 | €867 | -€154 | -15.1% |
| Financial charges | 65/66B | €900 | €4,722 | +€3,822 | +425% |
| Recurring financial charges | 65 | €900 | €4,722 | +€3,822 | +425% |
| Profit (loss) for the period before taxes | 9903 | €4,725 | €18,256 | +€13,531 | +286% |
| Income taxes | 67/77 | €7,923 | €10,101 | +€2,178 | +27.5% |
| Profit (loss) for the period | 9904 | -€3,198 | €8,155 | +€11,353 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,198 | €8,155 | +€11,353 |
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 17 October 2026 via checked.be.