A.C.R.S.: what changed
What changed
A.C.R.S.
NACE 43.341, Painting of buildings
filed annual accounts (NBB)
Net result for the year
€11,353
2024 · €57,433-€46,080
Equity
€110,489
2024 · €144,737-€34,248
Cash
€110,135
2024 · €113,540-€3,405
Balance sheet total
€289,807
2024 · €292,308-€2,501
Largest movements
Assets
- Deferred charges and accrued income +€4,393
up €4,393 (+186%), from €2,361 to €6,754
- Cash -€3,405
down €3,405 (-3.0%), from €113,540 to €110,135
mainly Contributions, distributions and other (-€45,601) and Investment in fixed assets (net) (-€15,643)
Equity and liabilities
- Other debts +€41,804
up €41,804 (+616%), from €6,790 to €48,594
- Reserves -€34,248
down €34,248 (-23.7%), from €144,301 to €110,053
- Short-term financial debts -€8,362
down €8,362 (-45.5%), from €18,362 to €10,000
- Trade debts +€6,641
up €6,641 (+115%), from €5,751 to €12,392
of which Suppliers: +€5,013
- Debts after one year -€6,028
down €6,028 (-5.8%), from €103,718 to €97,690
Income statement
- Gross operating margin -€67,849
down €67,849 (-40.9%), from €165,850 to €98,001
- Taxes -€15,106
down €15,106 (-69.4%), from €21,760 to €6,654
- Staff costs -€13,159
down €13,159 (-21.3%), from €61,859 to €48,700
- Other operating charges +€6,690
up €6,690 (+500%), from €1,339 to €8,029
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€57,433
Gross operating margin
-€67,849
Staff costs
+€13,159
Depreciation
-€224
Other operating charges
-€6,690
Financial income
+€1,048
Financial charges
-€630
Taxes
+€15,106
Result 2025
€11,353
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€71,966
Investment
-€15,643
Financing
-€59,728
Cash 2024
€113,540
From operations (derived)
+€71,966
Net result for the year
+€11,353
Depreciation
+€17,456
Stocks and contracts
+€1,559
Receivables within one year
+€117
Deferred charges and accrued income
-€4,393
Trade debts
+€6,641
Tax, wage and social debts
-€2,571
Other debts
+€41,804
Investment (derived)
-€15,643
Investment in fixed assets (net)
-€15,643
Financing
-€59,728
Debts after one year
-€6,028
Current portion of long-term debt
+€263
Short-term financial debts
-€8,362
Contributions, distributions and other
-€45,601
Cash 2025
€110,135
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €292,308 | €289,807 | -€2,501 | -0.9% |
| Fixed assets | 21/28 | €162,399 | €160,586 | -€1,813 | -1.1% |
| Tangible fixed assets | 22/27 | €162,239 | €160,426 | -€1,813 | -1.1% |
| Land and buildings | 22 | €145,223 | €145,136 | -€87 | -0.1% |
| Plant, machinery and equipment | 23 | €8,444 | €8,299 | -€145 | -1.7% |
| Furniture and vehicles | 24 | €8,572 | €6,991 | -€1,581 | -18.4% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €129,909 | €129,221 | -€688 | -0.5% |
| Stocks and contracts in progress | 3 | €3,706 | €2,147 | -€1,559 | -42.1% |
| Stocks | 30/36 | €3,706 | €2,147 | -€1,559 | -42.1% |
| Amounts receivable within one year | 40/41 | €10,302 | €10,185 | -€117 | -1.1% |
| Trade receivables | 40 | €6,255 | €5,675 | -€580 | -9.3% |
| Other amounts receivable | 41 | €4,047 | €4,510 | +€463 | +11.4% |
| Cash at bank and in hand | 54/58 | €113,540 | €110,135 | -€3,405 | -3.0% |
| Deferred charges and accrued income | 490/1 | €2,361 | €6,754 | +€4,393 | +186% |
| Total equity and liabilities | 10/49 | €292,308 | €289,807 | -€2,501 | -0.9% |
| Equity | 10/15 | €144,737 | €110,489 | -€34,248 | -23.7% |
| Contributions | 10/11 | €2 | €2 | = | 0.0% |
| Reserves | 13 | €144,301 | €110,053 | -€34,248 | -23.7% |
| Distributable reserves | 133 | €144,301 | €110,053 | -€34,248 | -23.7% |
| Profit (loss) carried forward | 14 | €434 | €434 | = | 0.0% |
| Amounts payable | 17/49 | €147,571 | €179,318 | +€31,747 | +21.5% |
| Amounts payable after more than one year | 17 | €103,718 | €97,690 | -€6,028 | -5.8% |
| Financial debts | 170/4 | €103,718 | €97,690 | -€6,028 | -5.8% |
| Amounts payable within one year | 42/48 | €43,853 | €81,628 | +€37,775 | +86.1% |
| Current portion of amounts payable after more than one year | 42 | €5,766 | €6,029 | +€263 | +4.6% |
| Financial debts | 43 | €18,362 | €10,000 | -€8,362 | -45.5% |
| Credit institutions | 430/8 | €18,362 | €10,000 | -€8,362 | -45.5% |
| Trade debts | 44 | €5,751 | €12,392 | +€6,641 | +115% |
| Suppliers | 440/4 | €5,751 | €10,764 | +€5,013 | +87.2% |
| Bills of exchange payable | 441 | - | €1,628 | +€1,628 | |
| Taxes, remuneration and social security | 45 | €7,184 | €4,613 | -€2,571 | -35.8% |
| Taxes | 450/3 | €2,480 | €720 | -€1,760 | -71.0% |
| Remuneration and social security | 454/9 | €4,704 | €3,893 | -€811 | -17.2% |
| Other amounts payable | 47/48 | €6,790 | €48,594 | +€41,804 | +616% |
| Remuneration, social security and pensions | 62 | €61,859 | €48,700 | -€13,159 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,232 | €17,456 | +€224 | +1.3% |
| Other operating charges | 640/8 | €1,339 | €8,029 | +€6,690 | +500% |
| Gross operating margin | 9900 | €165,850 | €98,001 | -€67,849 | -40.9% |
| Operating profit (loss) | 9901 | €85,420 | €23,816 | -€61,604 | -72.1% |
| Financial income | 75/76B | €153 | €1,201 | +€1,048 | +685% |
| Recurring financial income | 75 | €153 | €1,201 | +€1,048 | +685% |
| Financial charges | 65/66B | €6,380 | €7,010 | +€630 | +9.9% |
| Recurring financial charges | 65 | €6,380 | €7,010 | +€630 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €79,193 | €18,007 | -€61,186 | -77.3% |
| Income taxes | 67/77 | €21,760 | €6,654 | -€15,106 | -69.4% |
| Profit (loss) for the period | 9904 | €57,433 | €11,353 | -€46,080 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,433 | €11,353 | -€46,080 | -80.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.