ACFZ: what changed
ACFZ
Largest movements
- Receivables within one year -€27,311
down €27,311 (-94.3%), from €28,948 to €1,637
of which Other amounts receivable: -€23,695
- Cash +€22,156
up €22,156 (+1,526%), from €1,452 to €23,608
mainly Receivables within one year (+€27,311) and Trade debts (+€2,476)
- Tangible fixed assets -€758
down €758 (-6.4%), from €11,908 to €11,150
of which Plant, machinery and equipment: -€759
- Profit (loss) carried forward -€12,084
down €12,084 (-43.5%), from -€27,800 to -€39,884
- Trade debts +€2,476
up €2,476 (+89.7%), from €2,759 to €5,235
- Tax, wage and social debts +€2,001
up €2,001 (+4,880%), from €41 to €2,042
of which Remuneration and social security: +€2,000
- Other debts +€1,693
new in 2024: €1,693
- Gross operating margin +€419
up €419 (+3.8%), from -€11,157 to -€10,738
- Other operating charges +€387
new in 2024: €387
- Financial charges +€205
new in 2024: €205
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,485 | €43,572 | -€5,913 | -11.9% |
| Fixed assets | 21/28 | €11,908 | €11,150 | -€758 | -6.4% |
| Tangible fixed assets | 22/27 | €11,908 | €11,150 | -€758 | -6.4% |
| Plant, machinery and equipment | 23 | €3,793 | €3,034 | -€759 | -20.0% |
| Furniture and vehicles | 24 | €8,115 | €8,116 | +€1 | 0.0% |
| Current assets | 29/58 | €37,577 | €32,422 | -€5,155 | -13.7% |
| Amounts receivable within one year | 40/41 | €28,948 | €1,637 | -€27,311 | -94.3% |
| Trade receivables | 40 | €3,616 | - | -€3,616 | |
| Other amounts receivable | 41 | €25,332 | €1,637 | -€23,695 | -93.5% |
| Cash at bank and in hand | 54/58 | €1,452 | €23,608 | +€22,156 | +1,526% |
| Deferred charges and accrued income | 490/1 | €7,177 | €7,177 | = | 0.0% |
| Total equity and liabilities | 10/49 | €49,485 | €43,572 | -€5,913 | -11.9% |
| Equity | 10/15 | €46,685 | €34,602 | -€12,083 | -25.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €68,285 | €68,286 | +€1 | 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% |
| Distributable reserves | 133 | €66,425 | €66,426 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€27,800 | -€39,884 | -€12,084 | -43.5% |
| Amounts payable | 17/49 | €2,800 | €8,970 | +€6,170 | +220% |
| Amounts payable within one year | 42/48 | €2,800 | €8,970 | +€6,170 | +220% |
| Trade debts | 44 | €2,759 | €5,235 | +€2,476 | +89.7% |
| Suppliers | 440/4 | €2,759 | €5,235 | +€2,476 | +89.7% |
| Taxes, remuneration and social security | 45 | €41 | €2,042 | +€2,001 | +4,880% |
| Taxes | 450/3 | €41 | €42 | +€1 | +2.4% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | - | €1,693 | +€1,693 | |
| Non-recurring operating income | 76A | €3,860 | - | -€3,860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €758 | €759 | +€1 | +0.1% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€11,157 | -€10,738 | +€419 | +3.8% |
| Operating profit (loss) | 9901 | -€11,915 | -€11,884 | +€31 | +0.3% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | - | €205 | +€205 | |
| Recurring financial charges | 65 | - | €205 | +€205 | |
| Profit (loss) for the period before taxes | 9903 | -€11,915 | -€12,083 | -€168 | -1.4% |
| Profit (loss) for the period | 9904 | -€11,915 | -€12,083 | -€168 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,915 | -€12,083 | -€168 | -1.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.