A&C SERV.: 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 SERV.
Largest movements
- Tangible fixed assets +€167,515
up €167,515 (+86.7%), from €193,296 to €360,811
of which Land and buildings: +€238,187
- Cash -€63,017
down €63,017 (-66.0%), from €95,466 to €32,449
mainly Investment in fixed assets (net) (-€239,409) and Other debts (-€19,887)
- Receivables within one year -€22,343
down €22,343 (-23.9%), from €93,413 to €71,070
of which Trade receivables: -€20,123
- Debts after one year +€101,784
up €101,784 (+396.8%), from €25,648 to €127,432
- Reserves +€20,000
up €20,000 (+28.6%), from €70,000 to €90,000
- Other debts -€19,887
down €19,887 (-93.5%), from €21,270 to €1,383
- Trade debts -€10,352
down €10,352 (-56.8%), from €18,220 to €7,868
- Current portion of long-term debt -€7,332
down €7,332 (-12.6%), from €58,277 to €50,946
- Gross operating margin -€21,795
down €21,795 (-5.6%), from €386,621 to €364,826
- Depreciation +€9,842
up €9,842 (+15.9%), from €62,052 to €71,893
- Staff costs -€8,842
down €8,842 (-3.4%), from €258,461 to €249,619
- Financial charges +€4,225
up €4,225 (+86.0%), from €4,915 to €9,141
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 | €384,253 | €468,245 | +€83,992 | +21.9% |
| Fixed assets | 21/28 | €193,346 | €360,861 | +€167,515 | +86.6% |
| Tangible fixed assets | 22/27 | €193,296 | €360,811 | +€167,515 | +86.7% |
| Land and buildings | 22 | - | €238,187 | +€238,187 | |
| Plant, machinery and equipment | 23 | €2,031 | €1,085 | -€946 | -46.6% |
| Furniture and vehicles | 24 | €191,265 | €121,539 | -€69,725 | -36.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €190,908 | €107,384 | -€83,524 | -43.8% |
| Amounts receivable within one year | 40/41 | €93,413 | €71,070 | -€22,343 | -23.9% |
| Trade receivables | 40 | €89,172 | €69,049 | -€20,123 | -22.6% |
| Other amounts receivable | 41 | €4,241 | €2,022 | -€2,219 | -52.3% |
| Cash at bank and in hand | 54/58 | €95,466 | €32,449 | -€63,017 | -66.0% |
| Deferred charges and accrued income | 490/1 | €2,029 | €3,865 | +€1,836 | +90.5% |
| Total equity and liabilities | 10/49 | €384,253 | €468,245 | +€83,992 | +21.9% |
| Equity | 10/15 | €233,707 | €254,903 | +€21,196 | +9.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €70,000 | €90,000 | +€20,000 | +28.6% |
| Distributable reserves | 133 | €70,000 | €90,000 | +€20,000 | +28.6% |
| Profit (loss) carried forward | 14 | €155,647 | €156,843 | +€1,196 | +0.8% |
| Amounts payable | 17/49 | €150,546 | €213,342 | +€62,796 | +41.7% |
| Amounts payable after more than one year | 17 | €25,648 | €127,432 | +€101,784 | +396.8% |
| Financial debts | 170/4 | €25,648 | €127,432 | +€101,784 | +396.8% |
| Amounts payable within one year | 42/48 | €124,898 | €85,910 | -€38,988 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €58,277 | €50,946 | -€7,332 | -12.6% |
| Trade debts | 44 | €18,220 | €7,868 | -€10,352 | -56.8% |
| Suppliers | 440/4 | €18,220 | €7,868 | -€10,352 | -56.8% |
| Taxes, remuneration and social security | 45 | €27,130 | €25,713 | -€1,418 | -5.2% |
| Taxes | 450/3 | €8,700 | €11,075 | +€2,375 | +27.3% |
| Remuneration and social security | 454/9 | €18,430 | €14,638 | -€3,792 | -20.6% |
| Other amounts payable | 47/48 | €21,270 | €1,383 | -€19,887 | -93.5% |
| Non-recurring operating income | 76A | - | €2,479 | +€2,479 | |
| Remuneration, social security and pensions | 62 | €258,461 | €249,619 | -€8,842 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,052 | €71,893 | +€9,842 | +15.9% |
| Other operating charges | 640/8 | €4,888 | €2,882 | -€2,006 | -41.0% |
| Non-recurring operating charges | 66A | - | €2,125 | +€2,125 | |
| Gross operating margin | 9900 | €386,621 | €364,826 | -€21,795 | -5.6% |
| Operating profit (loss) | 9901 | €61,220 | €38,306 | -€22,914 | -37.4% |
| Financial income | 75/76B | €46 | €9 | -€37 | -81.2% |
| Recurring financial income | 75 | €46 | €9 | -€37 | -81.2% |
| Financial charges | 65/66B | €4,915 | €9,141 | +€4,225 | +86.0% |
| Recurring financial charges | 65 | €4,915 | €9,141 | +€4,225 | +86.0% |
| Profit (loss) for the period before taxes | 9903 | €56,351 | €29,174 | -€27,177 | -48.2% |
| Income taxes | 67/77 | €11,745 | €7,978 | -€3,766 | -32.1% |
| Profit (loss) for the period | 9904 | €44,606 | €21,196 | -€23,410 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,606 | €21,196 | -€23,410 | -52.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.