A.C.S. Concept: 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. Concept
Largest movements
- Receivables within one year +€2,643
up €2,643 (+125%), from €2,122 to €4,765
of which Trade receivables: +€2,821
- Profit (loss) carried forward +€2,340
up €2,340 (+43.4%), from -€5,391 to -€3,051
- Trade debts +€1,467
up €1,467 (+50.4%), from €2,908 to €4,375
- Other debts -€1,196
down €1,196 (-84.4%), from €1,417 to €221
- Gross operating margin -€1,310
down €1,310 (-30.0%), from €4,365 to €3,055
- Other operating charges -€1,205
no longer reported in 2025 (was €1,205)
- Financial charges -€160
down €160 (-18.3%), from €875 to €715
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,122 | €4,765 | +€2,643 | +125% |
| Current assets | 29/58 | €2,122 | €4,765 | +€2,643 | +125% |
| Amounts receivable within one year | 40/41 | €2,122 | €4,765 | +€2,643 | +125% |
| Trade receivables | 40 | €1,814 | €4,635 | +€2,821 | +156% |
| Other amounts receivable | 41 | €308 | €130 | -€178 | -57.8% |
| Total equity and liabilities | 10/49 | €2,122 | €4,765 | +€2,643 | +125% |
| Equity | 10/15 | -€2,391 | -€51 | +€2,340 | +97.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,391 | -€3,051 | +€2,340 | +43.4% |
| Amounts payable | 17/49 | €4,513 | €4,816 | +€303 | +6.7% |
| Amounts payable within one year | 42/48 | €4,513 | €4,816 | +€303 | +6.7% |
| Financial debts | 43 | €41 | €73 | +€32 | +78.0% |
| Credit institutions | 430/8 | €41 | €73 | +€32 | +78.0% |
| Trade debts | 44 | €2,908 | €4,375 | +€1,467 | +50.4% |
| Suppliers | 440/4 | €2,908 | €4,375 | +€1,467 | +50.4% |
| Taxes, remuneration and social security | 45 | €147 | €147 | = | 0.0% |
| Taxes | 450/3 | €147 | €147 | = | 0.0% |
| Other amounts payable | 47/48 | €1,417 | €221 | -€1,196 | -84.4% |
| Other operating charges | 640/8 | €1,205 | - | -€1,205 | |
| Gross operating margin | 9900 | €4,365 | €3,055 | -€1,310 | -30.0% |
| Operating profit (loss) | 9901 | €3,160 | €3,055 | -€105 | -3.3% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €875 | €715 | -€160 | -18.3% |
| Recurring financial charges | 65 | €875 | €715 | -€160 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €2,288 | €2,340 | +€52 | +2.3% |
| Profit (loss) for the period | 9904 | €2,288 | €2,340 | +€52 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,288 | €2,340 | +€52 | +2.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.