AC 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.
AC Services
Largest movements
- Receivables within one year +€12,318
up €12,318 (+39.9%), from €30,873 to €43,191
of which Other amounts receivable: +€7,720
- Stocks and contracts +€8,500
up €8,500 (+13.4%), from €63,500 to €72,000
- Tangible fixed assets -€7,019
down €7,019 (-28.8%), from €24,398 to €17,379
of which Furniture and vehicles: -€6,192
- Other debts +€52,149
new in 2025: €52,149
- Reserves -€50,017
down €50,017 (-34.5%), from €144,936 to €94,919
- Advances received +€13,912
up €13,912 (+66.1%), from €21,034 to €34,946
- Debts after one year -€3,771
no longer reported in 2025 (was €3,771)
- Staff costs -€25,835
down €25,835 (-28.5%), from €90,605 to €64,769
- Gross operating margin -€22,641
down €22,641 (-14.9%), from €152,458 to €129,817
- Depreciation -€2,997
down €2,997 (-25.6%), from €11,702 to €8,705
- Taxes +€1,890
up €1,890 (+17.7%), from €10,652 to €12,543
- Financial charges -€1,771
down €1,771 (-41.7%), from €4,249 to €2,478
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 | €254,622 | €268,370 | +€13,747 | +5.4% |
| Fixed assets | 21/28 | €27,020 | €20,951 | -€6,069 | -22.5% |
| Tangible fixed assets | 22/27 | €24,398 | €17,379 | -€7,019 | -28.8% |
| Plant, machinery and equipment | 23 | €1,521 | €658 | -€863 | -56.7% |
| Furniture and vehicles | 24 | €13,424 | €7,232 | -€6,192 | -46.1% |
| Leasing and similar rights | 25 | €9,453 | €4,489 | -€4,965 | -52.5% |
| Assets under construction and advance payments | 27 | - | €5,000 | +€5,000 | |
| Financial fixed assets | 28 | €2,622 | €3,572 | +€950 | +36.2% |
| Current assets | 29/58 | €227,602 | €247,419 | +€19,817 | +8.7% |
| Stocks and contracts in progress | 3 | €63,500 | €72,000 | +€8,500 | +13.4% |
| Stocks | 30/36 | €63,500 | €72,000 | +€8,500 | +13.4% |
| Amounts receivable within one year | 40/41 | €30,873 | €43,191 | +€12,318 | +39.9% |
| Trade receivables | 40 | €2,213 | €6,811 | +€4,598 | +208% |
| Other amounts receivable | 41 | €28,660 | €36,380 | +€7,720 | +26.9% |
| Cash at bank and in hand | 54/58 | €128,760 | €128,050 | -€710 | -0.6% |
| Deferred charges and accrued income | 490/1 | €4,469 | €4,178 | -€291 | -6.5% |
| Total equity and liabilities | 10/49 | €254,622 | €268,370 | +€13,747 | +5.4% |
| Equity | 10/15 | €149,936 | €99,919 | -€50,017 | -33.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €144,936 | €94,919 | -€50,017 | -34.5% |
| Distributable reserves | 133 | €144,936 | €94,919 | -€50,017 | -34.5% |
| Amounts payable | 17/49 | €104,687 | €168,451 | +€63,764 | +60.9% |
| Amounts payable after more than one year | 17 | €3,771 | - | -€3,771 | |
| Financial debts | 170/4 | €3,771 | - | -€3,771 | |
| Amounts payable within one year | 42/48 | €100,666 | €168,451 | +€67,785 | +67.3% |
| Current portion of amounts payable after more than one year | 42 | €4,384 | €3,771 | -€614 | -14.0% |
| Trade debts | 44 | €75,248 | €77,585 | +€2,337 | +3.1% |
| Suppliers | 440/4 | €75,248 | €77,585 | +€2,337 | +3.1% |
| Advances received on contracts in progress | 46 | €21,034 | €34,946 | +€13,912 | +66.1% |
| Other amounts payable | 47/48 | - | €52,149 | +€52,149 | |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Remuneration, social security and pensions | 62 | €90,605 | €64,769 | -€25,835 | -28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,702 | €8,705 | -€2,997 | -25.6% |
| Other operating charges | 640/8 | €2,378 | €1,662 | -€716 | -30.1% |
| Gross operating margin | 9900 | €152,458 | €129,817 | -€22,641 | -14.9% |
| Operating profit (loss) | 9901 | €47,773 | €54,680 | +€6,907 | +14.5% |
| Financial income | 75/76B | €65 | €323 | +€258 | +394% |
| Recurring financial income | 75 | €65 | €323 | +€258 | +394% |
| Financial charges | 65/66B | €4,249 | €2,478 | -€1,771 | -41.7% |
| Recurring financial charges | 65 | €4,249 | €2,478 | -€1,771 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €43,590 | €52,526 | +€8,936 | +20.5% |
| Income taxes | 67/77 | €10,652 | €12,543 | +€1,890 | +17.7% |
| Profit (loss) for the period | 9904 | €32,938 | €39,983 | +€7,046 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,938 | €39,983 | +€7,046 | +21.4% |
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 15 October 2026 via checked.be.