A.C.S. GROUP: 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. GROUP
Largest movements
- Receivables within one year +€33,608
up €33,608 (+64.5%), from €52,112 to €85,720
of which Trade receivables: +€40,926
- Cash +€24,511
up €24,511 (+38.4%), from €63,816 to €88,327
mainly Depreciation (+€31,229) and Tax, wage and social debts (+€26,005)
- Tangible fixed assets -€22,150
down €22,150 (-44.1%), from €50,252 to €28,101
of which Furniture and vehicles: -€18,487
- Tax, wage and social debts +€26,005
up €26,005 (+152%), from €17,159 to €43,164
of which Taxes: +€21,367
- Reserves +€10,226
up €10,226 (+9.9%), from €102,828 to €113,054
of which Distributable reserves: +€16,201
- Staff costs +€27,951
up €27,951 (+33.4%), from €83,641 to €111,592
- Depreciation -€24,030
down €24,030 (-43.5%), from €55,260 to €31,229
- Gross operating margin +€6,191
up €6,191 (+3.9%), from €159,165 to €165,356
- Financial charges -€2,401
down €2,401 (-38.9%), from €6,169 to €3,768
- Other operating charges -€1,746
down €1,746 (-46.1%), from €3,789 to €2,043
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
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 | €206,660 | €243,621 | +€36,960 | +17.9% |
| Fixed assets | 21/28 | €50,712 | €28,561 | -€22,150 | -43.7% |
| Tangible fixed assets | 22/27 | €50,252 | €28,101 | -€22,150 | -44.1% |
| Plant, machinery and equipment | 23 | €4,413 | €1,558 | -€2,855 | -64.7% |
| Furniture and vehicles | 24 | €40,962 | €22,475 | -€18,487 | -45.1% |
| Other tangible fixed assets | 26 | €4,876 | €4,068 | -€808 | -16.6% |
| Financial fixed assets | 28 | €460 | €460 | = | 0.0% |
| Current assets | 29/58 | €155,949 | €215,059 | +€59,111 | +37.9% |
| Stocks and contracts in progress | 3 | €21,878 | €22,833 | +€955 | +4.4% |
| Stocks | 30/36 | €21,878 | €22,833 | +€955 | +4.4% |
| Amounts receivable within one year | 40/41 | €52,112 | €85,720 | +€33,608 | +64.5% |
| Trade receivables | 40 | €44,795 | €85,720 | +€40,926 | +91.4% |
| Other amounts receivable | 41 | €7,318 | - | -€7,318 | |
| Current investments | 50/53 | €18,143 | €18,179 | +€36 | +0.2% |
| Cash at bank and in hand | 54/58 | €63,816 | €88,327 | +€24,511 | +38.4% |
| Total equity and liabilities | 10/49 | €206,660 | €243,621 | +€36,960 | +17.9% |
| Equity | 10/15 | €168,248 | €178,474 | +€10,226 | +6.1% |
| Contributions | 10/11 | €12,100 | €12,100 | = | 0.0% |
| Reserves | 13 | €102,828 | €113,054 | +€10,226 | +9.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,975 | - | -€5,975 | |
| Distributable reserves | 133 | €94,993 | €111,194 | +€16,201 | +17.1% |
| Profit (loss) carried forward | 14 | €53,319 | €53,319 | = | 0.0% |
| Amounts payable | 17/49 | €38,413 | €65,147 | +€26,734 | +69.6% |
| Amounts payable within one year | 42/48 | €38,413 | €65,147 | +€26,734 | +69.6% |
| Trade debts | 44 | €1,662 | €2,391 | +€730 | +43.9% |
| Suppliers | 440/4 | €1,662 | €2,391 | +€730 | +43.9% |
| Taxes, remuneration and social security | 45 | €17,159 | €43,164 | +€26,005 | +152% |
| Taxes | 450/3 | €6,000 | €27,367 | +€21,367 | +356% |
| Remuneration and social security | 454/9 | €11,159 | €15,798 | +€4,638 | +41.6% |
| Other amounts payable | 47/48 | €19,592 | €19,592 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €83,641 | €111,592 | +€27,951 | +33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,260 | €31,229 | -€24,030 | -43.5% |
| Other operating charges | 640/8 | €3,789 | €2,043 | -€1,746 | -46.1% |
| Gross operating margin | 9900 | €159,165 | €165,356 | +€6,191 | +3.9% |
| Operating profit (loss) | 9901 | €16,475 | €20,491 | +€4,016 | +24.4% |
| Financial income | 75/76B | €510 | €62 | -€448 | -87.9% |
| Recurring financial income | 75 | €510 | €62 | -€448 | -87.9% |
| Financial charges | 65/66B | €6,169 | €3,768 | -€2,401 | -38.9% |
| Recurring financial charges | 65 | €6,169 | €3,768 | -€2,401 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €10,816 | €16,786 | +€5,969 | +55.2% |
| Income taxes | 67/77 | €7,235 | €6,560 | -€676 | -9.3% |
| Profit (loss) for the period | 9904 | €3,581 | €10,226 | +€6,645 | +186% |
| Profit (loss) for the period to be appropriated | 9905 | €3,581 | €10,226 | +€6,645 | +186% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.