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
- Cash +€11,157
up €11,157 (+14.7%), from €76,102 to €87,259
mainly Net result for the year (+€45,306) and Tax, wage and social debts (+€14,161)
- Tangible fixed assets -€2,712
down €2,712 (-24.2%), from €11,192 to €8,480
of which Furniture and vehicles: -€2,585
- Tax, wage and social debts +€14,161
new in 2025: €14,161
of which Taxes: +€10,859
- Trade debts -€4,393
down €4,393 (-36.3%), from €12,091 to €7,698
- Gross operating margin +€18,621
up €18,621 (+32.3%), from €57,695 to €76,316
- Taxes +€7,300
up €7,300 (+52.5%), from €13,903 to €21,203
- Financial income +€1,729
up €1,729 (+242%), from €715 to €2,443
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 | €167,595 | €178,197 | +€10,603 | +6.3% |
| Fixed assets | 21/28 | €11,192 | €8,480 | -€2,712 | -24.2% |
| Tangible fixed assets | 22/27 | €11,192 | €8,480 | -€2,712 | -24.2% |
| Furniture and vehicles | 24 | €8,158 | €5,573 | -€2,585 | -31.7% |
| Other tangible fixed assets | 26 | €3,034 | €2,907 | -€127 | -4.2% |
| Current assets | 29/58 | €156,403 | €169,717 | +€13,314 | +8.5% |
| Amounts receivable within one year | 40/41 | €17,375 | €18,641 | +€1,266 | +7.3% |
| Trade receivables | 40 | €15,876 | €17,142 | +€1,266 | +8.0% |
| Other amounts receivable | 41 | €1,499 | €1,499 | = | 0.0% |
| Current investments | 50/53 | €60,000 | €60,802 | +€802 | +1.3% |
| Cash at bank and in hand | 54/58 | €76,102 | €87,259 | +€11,157 | +14.7% |
| Deferred charges and accrued income | 490/1 | €2,926 | €3,015 | +€90 | +3.1% |
| Total equity and liabilities | 10/49 | €167,595 | €178,197 | +€10,603 | +6.3% |
| Equity | 10/15 | €154,369 | €155,688 | +€1,320 | +0.9% |
| Contributions | 10/11 | €7,065 | €7,065 | = | 0.0% |
| Reserves | 13 | €147,304 | €148,623 | +€1,320 | +0.9% |
| Distributable reserves | 133 | €147,304 | €148,623 | +€1,320 | +0.9% |
| Amounts payable | 17/49 | €13,226 | €22,509 | +€9,283 | +70.2% |
| Amounts payable within one year | 42/48 | €13,226 | €22,509 | +€9,283 | +70.2% |
| Trade debts | 44 | €12,091 | €7,698 | -€4,393 | -36.3% |
| Suppliers | 440/4 | €12,091 | €7,698 | -€4,393 | -36.3% |
| Taxes, remuneration and social security | 45 | - | €14,161 | +€14,161 | |
| Taxes | 450/3 | - | €10,859 | +€10,859 | |
| Remuneration and social security | 454/9 | - | €3,302 | +€3,302 | |
| Other amounts payable | 47/48 | €1,135 | €651 | -€484 | -42.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,336 | €5,678 | -€658 | -10.4% |
| Other operating charges | 640/8 | €2,528 | €2,391 | -€137 | -5.4% |
| Gross operating margin | 9900 | €57,695 | €76,316 | +€18,621 | +32.3% |
| Operating profit (loss) | 9901 | €48,831 | €68,247 | +€19,416 | +39.8% |
| Financial income | 75/76B | €715 | €2,443 | +€1,729 | +242% |
| Recurring financial income | 75 | €715 | €2,443 | +€1,729 | +242% |
| Financial charges | 65/66B | €4,892 | €4,182 | -€711 | -14.5% |
| Recurring financial charges | 65 | €4,892 | €4,182 | -€711 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €44,653 | €66,509 | +€21,856 | +48.9% |
| Income taxes | 67/77 | €13,903 | €21,203 | +€7,300 | +52.5% |
| Profit (loss) for the period | 9904 | €30,750 | €45,306 | +€14,556 | +47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,750 | €45,306 | +€14,556 | +47.3% |
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.