AC SERV - KMO OFFICE: what changed
What changed
AC SERV - KMO OFFICE
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€232,291
2024 · €263,978-€31,686
Equity
€979,741
2024 · €1.2m-€250,873
Cash
€269,715
2024 · €275,159-€5,444
Balance sheet total
€1.4m
2024 · €1.7m-€288,171
Largest movements
Assets
- Current investments -€257,878
down €257,878 (-44.1%), from €585,333 to €327,455
- Tangible fixed assets -€44,877
down €44,877 (-9.7%), from €463,895 to €419,018
of which Furniture and vehicles: -€38,889
- Receivables within one year +€23,768
up €23,768 (+9.7%), from €245,488 to €269,256
of which Trade receivables: +€22,266
Equity and liabilities
- Reserves -€250,873
down €250,873 (-21.9%), from €1.1m to €895,352
- Debts after one year -€52,533
down €52,533 (-19.7%), from €266,370 to €213,837
- Other debts -€23,704
down €23,704 (-54.7%), from €43,313 to €19,609
- Tax, wage and social debts +€17,024
up €17,024 (+34.3%), from €49,652 to €66,676
of which Taxes: +€12,483
Income statement
- Gross operating margin -€85,719
down €85,719 (-9.8%), from €878,509 to €792,790
- Staff costs -€26,537
down €26,537 (-7.0%), from €378,064 to €351,527
- Depreciation -€20,696
down €20,696 (-19.1%), from €108,460 to €87,765
- Taxes -€15,120
down €15,120 (-11.6%), from €130,124 to €115,004
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€263,978
Gross operating margin
-€85,719
Staff costs
+€26,537
Depreciation
+€20,696
Other operating charges
-€333
Financial income
-€8,514
Financial charges
+€527
Taxes
+€15,120
Result 2025
€232,291
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€313,332
Investment
+€214,991
Financing
-€533,767
Cash 2024
€275,159
From operations (derived)
+€313,332
Net result for the year
+€232,291
Depreciation
+€87,765
Receivables within one year
-€23,768
Deferred charges and accrued income
+€3,740
Trade debts
+€12,354
Tax, wage and social debts
+€17,024
Other debts
-€23,704
Accrued charges and deferred income
+€7,631
Investment (derived)
+€214,991
Investment in fixed assets (net)
-€42,887
Current investments
+€257,878
Financing
-€533,767
Debts after one year
-€52,533
Current portion of long-term debt
+€1,930
Contributions, distributions and other
-€483,164
Cash 2025
€269,715
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,650,067 | €1,361,896 | -€288,171 | -17.5% |
| Fixed assets | 21/28 | €463,895 | €419,018 | -€44,877 | -9.7% |
| Tangible fixed assets | 22/27 | €463,895 | €419,018 | -€44,877 | -9.7% |
| Land and buildings | 22 | €211,324 | €221,129 | +€9,806 | +4.6% |
| Plant, machinery and equipment | 23 | €44,924 | €29,130 | -€15,794 | -35.2% |
| Furniture and vehicles | 24 | €207,647 | €168,759 | -€38,889 | -18.7% |
| Current assets | 29/58 | €1,186,172 | €942,878 | -€243,294 | -20.5% |
| Amounts receivable within one year | 40/41 | €245,488 | €269,256 | +€23,768 | +9.7% |
| Trade receivables | 40 | €240,057 | €262,323 | +€22,266 | +9.3% |
| Other amounts receivable | 41 | €5,431 | €6,933 | +€1,502 | +27.7% |
| Current investments | 50/53 | €585,333 | €327,455 | -€257,878 | -44.1% |
| Cash at bank and in hand | 54/58 | €275,159 | €269,715 | -€5,444 | -2.0% |
| Deferred charges and accrued income | 490/1 | €80,192 | €76,452 | -€3,740 | -4.7% |
| Total equity and liabilities | 10/49 | €1,650,067 | €1,361,896 | -€288,171 | -17.5% |
| Equity | 10/15 | €1,230,614 | €979,741 | -€250,873 | -20.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,146,225 | €895,352 | -€250,873 | -21.9% |
| Distributable reserves | 133 | €1,146,225 | €895,352 | -€250,873 | -21.9% |
| Profit (loss) carried forward | 14 | €65,789 | €65,789 | = | 0.0% |
| Amounts payable | 17/49 | €419,454 | €382,156 | -€37,298 | -8.9% |
| Amounts payable after more than one year | 17 | €266,370 | €213,837 | -€52,533 | -19.7% |
| Financial debts | 170/4 | €266,370 | €213,837 | -€52,533 | -19.7% |
| Amounts payable within one year | 42/48 | €150,478 | €158,082 | +€7,604 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €51,379 | €53,309 | +€1,930 | +3.8% |
| Trade debts | 44 | €6,134 | €18,488 | +€12,354 | +201% |
| Suppliers | 440/4 | €6,134 | €18,488 | +€12,354 | +201% |
| Taxes, remuneration and social security | 45 | €49,652 | €66,676 | +€17,024 | +34.3% |
| Taxes | 450/3 | €17,985 | €30,469 | +€12,483 | +69.4% |
| Remuneration and social security | 454/9 | €31,667 | €36,207 | +€4,540 | +14.3% |
| Other amounts payable | 47/48 | €43,313 | €19,609 | -€23,704 | -54.7% |
| Accrued charges and deferred income | 492/3 | €2,606 | €10,237 | +€7,631 | +293% |
| Remuneration, social security and pensions | 62 | €378,064 | €351,527 | -€26,537 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,460 | €87,765 | -€20,696 | -19.1% |
| Other operating charges | 640/8 | €2,611 | €2,944 | +€333 | +12.7% |
| Gross operating margin | 9900 | €878,509 | €792,790 | -€85,719 | -9.8% |
| Operating profit (loss) | 9901 | €389,374 | €350,555 | -€38,819 | -10.0% |
| Financial income | 75/76B | €15,970 | €7,457 | -€8,514 | -53.3% |
| Recurring financial income | 75 | €15,970 | €7,457 | -€8,514 | -53.3% |
| Financial charges | 65/66B | €11,244 | €10,717 | -€527 | -4.7% |
| Recurring financial charges | 65 | €11,244 | €10,717 | -€527 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €394,101 | €347,295 | -€46,806 | -11.9% |
| Income taxes | 67/77 | €130,124 | €115,004 | -€15,120 | -11.6% |
| Profit (loss) for the period | 9904 | €263,978 | €232,291 | -€31,686 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €263,978 | €232,291 | -€31,686 | -12.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.