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 -€46,369
down €46,369 (-91.5%), from €50,673 to €4,305
mainly Receivables within one year (-€36,036) and Other debts (-€13,579)
- Receivables within one year +€36,036
up €36,036 (+49.6%), from €72,722 to €108,758
of which Trade receivables: +€36,036
- Other debts -€13,579
down €13,579 (-35.9%), from €37,796 to €24,217
- Profit (loss) carried forward +€5,919
up €5,919 (+108.5%), from €5,455 to €11,375
- Tax, wage and social debts -€3,165
down €3,165 (-18.5%), from €17,069 to €13,903
- Trade debts +€2,034
up €2,034 (+7.5%), from €27,266 to €29,300
- Accrued charges and deferred income -€1,542
down €1,542 (-53.7%), from €2,874 to €1,332
- Gross operating margin +€2,736
up €2,736 (+40.5%), from €6,759 to €9,495
- Financial charges -€1,876
down €1,876 (-56.9%), from €3,298 to €1,421
- Taxes +€1,089
up €1,089 (+102.1%), from €1,066 to €2,155
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 | €123,395 | €113,063 | -€10,332 | -8.4% |
| Current assets | 29/58 | €123,395 | €113,063 | -€10,332 | -8.4% |
| Amounts receivable within one year | 40/41 | €72,722 | €108,758 | +€36,036 | +49.6% |
| Trade receivables | 40 | €72,404 | €108,440 | +€36,036 | +49.8% |
| Other amounts receivable | 41 | €318 | €318 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,673 | €4,305 | -€46,369 | -91.5% |
| Total equity and liabilities | 10/49 | €123,395 | €113,063 | -€10,332 | -8.4% |
| Equity | 10/15 | €38,391 | €44,310 | +€5,919 | +15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,336 | €14,336 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,279 | €5,279 | = | 0.0% |
| Distributable reserves | 133 | €7,196 | €7,196 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,455 | €11,375 | +€5,919 | +108.5% |
| Amounts payable | 17/49 | €85,004 | €68,753 | -€16,252 | -19.1% |
| Amounts payable within one year | 42/48 | €82,131 | €67,421 | -€14,710 | -17.9% |
| Trade debts | 44 | €27,266 | €29,300 | +€2,034 | +7.5% |
| Suppliers | 440/4 | €27,266 | €29,300 | +€2,034 | +7.5% |
| Taxes, remuneration and social security | 45 | €17,069 | €13,903 | -€3,165 | -18.5% |
| Taxes | 450/3 | €17,069 | €13,903 | -€3,165 | -18.5% |
| Other amounts payable | 47/48 | €37,796 | €24,217 | -€13,579 | -35.9% |
| Accrued charges and deferred income | 492/3 | €2,874 | €1,332 | -€1,542 | -53.7% |
| Gross operating margin | 9900 | €6,759 | €9,495 | +€2,736 | +40.5% |
| Operating profit (loss) | 9901 | €6,759 | €9,495 | +€2,736 | +40.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | €3,298 | €1,421 | -€1,876 | -56.9% |
| Recurring financial charges | 65 | €3,298 | €1,421 | -€1,876 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | €3,461 | €8,074 | +€4,613 | +133.3% |
| Income taxes | 67/77 | €1,066 | €2,155 | +€1,089 | +102.1% |
| Profit (loss) for the period | 9904 | €2,395 | €5,919 | +€3,524 | +147.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,395 | €5,919 | +€3,524 | +147.2% |
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 9 October 2026 via checked.be.