A.C.V.D Services: 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.V.D Services
Largest movements
- Receivables within one year -€69,241
down €69,241 (-74.4%), from €93,058 to €23,817
of which Trade receivables: -€70,832
- Cash +€4,507
up €4,507 (+3,319%), from €136 to €4,643
mainly Receivables within one year (+€69,241) and Other debts (+€4,177)
- Tangible fixed assets -€2,454
down €2,454 (-45.8%), from €5,358 to €2,904
of which Plant, machinery and equipment: -€2,050
- Trade debts -€66,751
down €66,751 (-77.2%), from €86,520 to €19,769
- Tax, wage and social debts -€6,897
down €6,897 (-90.0%), from €7,659 to €762
of which Remuneration and social security: -€5,001
- Other debts +€4,177
up €4,177 (+111%), from €3,755 to €7,932
- Profit (loss) carried forward +€1,768
up €1,768 (+338%), from €523 to €2,291
- Other operating charges -€2,329
down €2,329 (-51.9%), from €4,491 to €2,162
- Taxes +€591
up €591 (+689%), from €86 to €676
- Depreciation +€572
up €572 (+30.4%), from €1,882 to €2,454
- Gross operating margin +€365
up €365 (+4.4%), from €8,373 to €8,739
- Financial charges +€107
up €107 (+6.8%), from €1,571 to €1,678
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 | €99,457 | €31,754 | -€67,703 | -68.1% |
| Fixed assets | 21/28 | €5,358 | €3,294 | -€2,064 | -38.5% |
| Tangible fixed assets | 22/27 | €5,358 | €2,904 | -€2,454 | -45.8% |
| Plant, machinery and equipment | 23 | €4,500 | €2,450 | -€2,050 | -45.5% |
| Furniture and vehicles | 24 | €858 | €454 | -€405 | -47.2% |
| Financial fixed assets | 28 | - | €390 | +€390 | |
| Current assets | 29/58 | €94,098 | €28,460 | -€65,638 | -69.8% |
| Amounts receivable within one year | 40/41 | €93,058 | €23,817 | -€69,241 | -74.4% |
| Trade receivables | 40 | €92,638 | €21,806 | -€70,832 | -76.5% |
| Other amounts receivable | 41 | €421 | €2,011 | +€1,590 | +378% |
| Cash at bank and in hand | 54/58 | €136 | €4,643 | +€4,507 | +3,319% |
| Deferred charges and accrued income | 490/1 | €904 | - | -€904 | |
| Total equity and liabilities | 10/49 | €99,457 | €31,754 | -€67,703 | -68.1% |
| Equity | 10/15 | €1,523 | €3,291 | +€1,768 | +116% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €523 | €2,291 | +€1,768 | +338% |
| Amounts payable | 17/49 | €97,934 | €28,463 | -€69,470 | -70.9% |
| Amounts payable within one year | 42/48 | €97,934 | €28,463 | -€69,470 | -70.9% |
| Trade debts | 44 | €86,520 | €19,769 | -€66,751 | -77.2% |
| Suppliers | 440/4 | €86,520 | €19,769 | -€66,751 | -77.2% |
| Taxes, remuneration and social security | 45 | €7,659 | €762 | -€6,897 | -90.0% |
| Taxes | 450/3 | €2,659 | €762 | -€1,897 | -71.3% |
| Remuneration and social security | 454/9 | €5,001 | - | -€5,001 | |
| Other amounts payable | 47/48 | €3,755 | €7,932 | +€4,177 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,882 | €2,454 | +€572 | +30.4% |
| Other operating charges | 640/8 | €4,491 | €2,162 | -€2,329 | -51.9% |
| Gross operating margin | 9900 | €8,373 | €8,739 | +€365 | +4.4% |
| Operating profit (loss) | 9901 | €2,000 | €4,122 | +€2,122 | +106% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,571 | €1,678 | +€107 | +6.8% |
| Recurring financial charges | 65 | €1,571 | €1,678 | +€107 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €429 | €2,444 | +€2,015 | +470% |
| Income taxes | 67/77 | €86 | €676 | +€591 | +689% |
| Profit (loss) for the period | 9904 | €343 | €1,768 | +€1,425 | +415% |
| Profit (loss) for the period to be appropriated | 9905 | €343 | €1,768 | +€1,425 | +415% |
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 20 October 2026 via checked.be.