A.C.S.: 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.
A.C.S.
Largest movements
- Receivables within one year +€113,114
up €113,114 (+32.7%), from €345,423 to €458,537
of which Trade receivables: +€95,147
- Deferred charges and accrued income -€68,109
down €68,109 (-19.2%), from €354,000 to €285,891
- Tax, wage and social debts +€50,438
up €50,438 (+120%), from €41,963 to €92,401
of which Taxes: +€44,173
- Trade debts -€10,849
down €10,849 (-3.7%), from €297,153 to €286,304
- Gross operating margin +€15,090
up €15,090 (+12.5%), from €121,121 to €136,211
- Other operating charges +€11,666
up €11,666 (+236%), from €4,939 to €16,605
- Staff costs +€7,873
up €7,873 (+12.2%), from €64,717 to €72,590
- Financial charges -€2,989
down €2,989 (-27.6%), from €10,841 to €7,852
- Depreciation -€2,491
down €2,491 (-50.2%), from €4,962 to €2,471
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 | €703,333 | €746,935 | +€43,602 | +6.2% |
| Fixed assets | 21/28 | €3,614 | €2,443 | -€1,171 | -32.4% |
| Tangible fixed assets | 22/27 | €3,614 | €2,443 | -€1,171 | -32.4% |
| Plant, machinery and equipment | 23 | €3,614 | €2,443 | -€1,171 | -32.4% |
| Current assets | 29/58 | €699,719 | €744,492 | +€44,773 | +6.4% |
| Amounts receivable within one year | 40/41 | €345,423 | €458,537 | +€113,114 | +32.7% |
| Trade receivables | 40 | €252,950 | €348,097 | +€95,147 | +37.6% |
| Other amounts receivable | 41 | €92,473 | €110,440 | +€17,967 | +19.4% |
| Cash at bank and in hand | 54/58 | €296 | €64 | -€232 | -78.4% |
| Deferred charges and accrued income | 490/1 | €354,000 | €285,891 | -€68,109 | -19.2% |
| Total equity and liabilities | 10/49 | €703,333 | €746,935 | +€43,602 | +6.2% |
| Equity | 10/15 | €294,034 | €298,000 | +€3,966 | +1.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €32,202 | €32,202 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,669 | €6,669 | = | 0.0% |
| Legal reserve | 130 | €6,669 | €6,669 | = | 0.0% |
| Distributable reserves | 133 | €25,533 | €25,533 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199,859 | €203,825 | +€3,966 | +2.0% |
| Amounts payable | 17/49 | €409,299 | €448,935 | +€39,636 | +9.7% |
| Amounts payable within one year | 42/48 | €409,158 | €447,484 | +€38,326 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €297,153 | €286,304 | -€10,849 | -3.7% |
| Suppliers | 440/4 | €297,153 | €286,304 | -€10,849 | -3.7% |
| Taxes, remuneration and social security | 45 | €41,963 | €92,401 | +€50,438 | +120% |
| Taxes | 450/3 | €29,484 | €73,657 | +€44,173 | +150% |
| Remuneration and social security | 454/9 | €12,479 | €18,744 | +€6,265 | +50.2% |
| Other amounts payable | 47/48 | €45,042 | €43,779 | -€1,263 | -2.8% |
| Accrued charges and deferred income | 492/3 | €141 | €1,451 | +€1,310 | +929% |
| Remuneration, social security and pensions | 62 | €64,717 | €72,590 | +€7,873 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,962 | €2,471 | -€2,491 | -50.2% |
| Other operating charges | 640/8 | €4,939 | €16,605 | +€11,666 | +236% |
| Gross operating margin | 9900 | €121,121 | €136,211 | +€15,090 | +12.5% |
| Operating profit (loss) | 9901 | €46,503 | €44,545 | -€1,958 | -4.2% |
| Financial income | 75/76B | €58 | €148 | +€90 | +155% |
| Recurring financial income | 75 | €58 | €148 | +€90 | +155% |
| Financial charges | 65/66B | €10,841 | €7,852 | -€2,989 | -27.6% |
| Recurring financial charges | 65 | €10,841 | €7,852 | -€2,989 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €35,720 | €36,841 | +€1,121 | +3.1% |
| Income taxes | 67/77 | €2,889 | €4,044 | +€1,155 | +40.0% |
| Profit (loss) for the period | 9904 | €32,831 | €32,797 | -€34 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,831 | €32,797 | -€34 | -0.1% |
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 23 October 2026 via checked.be.