A.C.S.: 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.
A.C.S.
Largest movements
- Tangible fixed assets +€20,991
up €20,991 (+24.9%), from €84,403 to €105,394
of which Land and buildings: +€23,665
- Receivables within one year -€10,777
down €10,777 (-2.7%), from €399,927 to €389,150
of which Other amounts receivable: -€10,777
- Other debts -€48,000
down €48,000 (-55.3%), from €86,801 to €38,801
- Profit (loss) carried forward +€46,542
up €46,542 (+19.6%), from €237,443 to €283,985
- Gross operating margin +€11,824
up €11,824 (+19.1%), from €61,975 to €73,799
- Taxes +€837
up €837 (+5.9%), from €14,148 to €14,985
- Depreciation +€789
up €789 (+24.1%), from €3,279 to €4,068
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €521,924 | €531,252 | +€9,328 | +1.8% |
| Fixed assets | 21/28 | €84,403 | €105,394 | +€20,991 | +24.9% |
| Tangible fixed assets | 22/27 | €84,403 | €105,394 | +€20,991 | +24.9% |
| Land and buildings | 22 | €78,987 | €102,652 | +€23,665 | +30.0% |
| Plant, machinery and equipment | 23 | €928 | €702 | -€226 | -24.4% |
| Furniture and vehicles | 24 | €4,488 | €2,040 | -€2,448 | -54.5% |
| Current assets | 29/58 | €437,521 | €425,858 | -€11,663 | -2.7% |
| Amounts receivable within one year | 40/41 | €399,927 | €389,150 | -€10,777 | -2.7% |
| Trade receivables | 40 | €278,473 | €278,473 | = | 0.0% |
| Other amounts receivable | 41 | €121,454 | €110,677 | -€10,777 | -8.9% |
| Cash at bank and in hand | 54/58 | €37,594 | €36,708 | -€886 | -2.4% |
| Total equity and liabilities | 10/49 | €521,924 | €531,252 | +€9,328 | +1.8% |
| Equity | 10/15 | €428,843 | €475,385 | +€46,542 | +10.9% |
| Contributions | 10/11 | €174,000 | €174,000 | = | 0.0% |
| Capital | 10 | €174,000 | €174,000 | = | 0.0% |
| Issued capital | 100 | €174,000 | €174,000 | = | 0.0% |
| Reserves | 13 | €17,400 | €17,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,400 | €17,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,400 | €17,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €237,443 | €283,985 | +€46,542 | +19.6% |
| Amounts payable | 17/49 | €93,081 | €55,867 | -€37,214 | -40.0% |
| Amounts payable within one year | 42/48 | €93,081 | €53,792 | -€39,289 | -42.2% |
| Current portion of amounts payable after more than one year | 42 | €3,173 | €2,893 | -€280 | -8.8% |
| Trade debts | 44 | - | €4,349 | +€4,349 | |
| Suppliers | 440/4 | - | €4,349 | +€4,349 | |
| Taxes, remuneration and social security | 45 | €3,107 | €7,749 | +€4,642 | +149.4% |
| Taxes | 450/3 | €3,107 | €7,749 | +€4,642 | +149.4% |
| Other amounts payable | 47/48 | €86,801 | €38,801 | -€48,000 | -55.3% |
| Accrued charges and deferred income | 492/3 | - | €2,075 | +€2,075 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,279 | €4,068 | +€789 | +24.1% |
| Other operating charges | 640/8 | €7,425 | €8,034 | +€609 | +8.2% |
| Gross operating margin | 9900 | €61,975 | €73,799 | +€11,824 | +19.1% |
| Operating profit (loss) | 9901 | €51,271 | €61,697 | +€10,426 | +20.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €218 | €170 | -€48 | -22.0% |
| Recurring financial charges | 65 | €218 | €170 | -€48 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €51,054 | €61,527 | +€10,473 | +20.5% |
| Income taxes | 67/77 | €14,148 | €14,985 | +€837 | +5.9% |
| Profit (loss) for the period | 9904 | €36,906 | €46,542 | +€9,636 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,906 | €46,542 | +€9,636 | +26.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.