Acerta 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.
What changed
Acerta Services
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€330,411
2024 · €906,636-€576,225
Equity
€5.0m
2024 · €4.7m+€330,411
Cash
€6.3m
2024 · €5.9m+€370,856
Balance sheet total
€6.7m
2024 · €6.3m+€355,160
Largest movements
Assets
- Cash +€370,856
up €370,856 (+6.3%), from €5.9m to €6.3m
mainly Net result for the year (+€330,411) and Trade debts (+€257,317)
Equity and liabilities
- Profit (loss) carried forward +€330,411
up €330,411 (+10.4%), from €3.2m to €3.5m
- Trade debts +€257,317
up €257,317 (+101%), from €254,220 to €511,536
- Accrued charges and deferred income -€208,082
down €208,082 (-23.7%), from €879,408 to €671,325
Income statement
- Turnover -€655,191
down €655,191 (-22.3%), from €2.9m to €2.3m
- Staff costs -€130,299
down €130,299 (-21.5%), from €606,288 to €475,989
- Other operating income -€54,592
down €54,592 (-54.6%), from €99,971 to €45,379
- Financial income -€31,170
down €31,170 (-29.5%), from €105,655 to €74,485
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.
Result 2024
€906,636
Turnover
-€655,191
Other operating income
-€54,592
Services and other goods
-€16,986
Staff costs
+€130,299
Depreciation
+€11,973
Write-downs
+€13,983
Other operating charges
+€18,066
Financial income
-€31,170
Financial charges
-€2,156
Taxes
+€9,549
Result 2025
€330,411
raises the resultlowers the result
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.
From operations
+€370,856
Investment
€0
Financing
€0
Cash 2024
€5.9m
From operations (derived)
+€370,856
Net result for the year
+€330,411
Depreciation
+€1,331
Receivables within one year
+€11,264
Deferred charges and accrued income
+€3,101
Trade debts
+€257,317
Tax, wage and social debts
+€1,015
Other debts
-€25,500
Accrued charges and deferred income
-€208,082
Cash 2025
€6.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,318,672 | €6,673,831 | +€355,160 | +5.6% |
| Fixed assets | 21/28 | €256,695 | €255,364 | -€1,331 | -0.5% |
| Tangible fixed assets | 22/27 | €6,509 | €5,178 | -€1,331 | -20.4% |
| Plant, machinery and equipment | 23 | €6,509 | €5,178 | -€1,331 | -20.4% |
| Financial fixed assets | 28 | €250,186 | €250,186 | = | 0.0% |
| Affiliated companies | 280/1 | €250,186 | €250,186 | = | 0.0% |
| Participating interests | 280 | €186 | €186 | = | 0.0% |
| Amounts receivable | 281 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €6,061,976 | €6,418,467 | +€356,490 | +5.9% |
| Amounts receivable within one year | 40/41 | €129,811 | €118,546 | -€11,264 | -8.7% |
| Trade receivables | 40 | €129,778 | €79,408 | -€50,369 | -38.8% |
| Other amounts receivable | 41 | €33 | €39,138 | +€39,105 | +118,716% |
| Cash at bank and in hand | 54/58 | €5,912,593 | €6,283,449 | +€370,856 | +6.3% |
| Deferred charges and accrued income | 490/1 | €19,573 | €16,472 | -€3,101 | -15.8% |
| Total equity and liabilities | 10/49 | €6,318,672 | €6,673,831 | +€355,160 | +5.6% |
| Equity | 10/15 | €4,702,574 | €5,032,984 | +€330,411 | +7.0% |
| Contributions | 10/11 | €1,485,300 | €1,485,300 | = | 0.0% |
| Reserves | 13 | €28,656 | €28,656 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,656 | €28,656 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,656 | €28,656 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,188,618 | €3,519,028 | +€330,411 | +10.4% |
| Amounts payable | 17/49 | €1,616,098 | €1,640,847 | +€24,749 | +1.5% |
| Amounts payable within one year | 42/48 | €736,690 | €969,522 | +€232,831 | +31.6% |
| Trade debts | 44 | €254,220 | €511,536 | +€257,317 | +101% |
| Suppliers | 440/4 | €254,220 | €511,536 | +€257,317 | +101% |
| Taxes, remuneration and social security | 45 | €297,041 | €298,056 | +€1,015 | +0.3% |
| Taxes | 450/3 | €207,888 | €205,461 | -€2,427 | -1.2% |
| Remuneration and social security | 454/9 | €89,153 | €92,596 | +€3,442 | +3.9% |
| Other amounts payable | 47/48 | €185,429 | €159,929 | -€25,500 | -13.8% |
| Accrued charges and deferred income | 492/3 | €879,408 | €671,325 | -€208,082 | -23.7% |
| Operating income | 70/76A | €3,035,169 | €2,325,386 | -€709,783 | -23.4% |
| Turnover | 70 | €2,935,198 | €2,280,007 | -€655,191 | -22.3% |
| Other operating income | 74 | €99,971 | €45,379 | -€54,592 | -54.6% |
| Operating charges | 60/66A | €2,196,460 | €2,039,126 | -€157,335 | -7.2% |
| Services and other goods | 61 | €1,561,344 | €1,578,330 | +€16,986 | +1.1% |
| Remuneration, social security and pensions | 62 | €606,288 | €475,989 | -€130,299 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,304 | €1,331 | -€11,973 | -90.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,087 | -€19,070 | -€13,983 | -275% |
| Other operating charges | 640/8 | €20,611 | €2,546 | -€18,066 | -87.6% |
| Operating profit (loss) | 9901 | €838,709 | €286,260 | -€552,448 | -65.9% |
| Financial income | 75/76B | €105,655 | €74,485 | -€31,170 | -29.5% |
| Recurring financial income | 75 | €105,655 | €74,485 | -€31,170 | -29.5% |
| Income from financial fixed assets | 750 | €5,665 | €5,650 | -€15 | -0.3% |
| Income from current assets | 751 | €99,988 | €68,835 | -€31,153 | -31.2% |
| Other financial income | 752/9 | €2 | €1 | -€1 | -59.3% |
| Financial charges | 65/66B | €6,667 | €8,823 | +€2,156 | +32.3% |
| Recurring financial charges | 65 | €6,667 | €8,823 | +€2,156 | +32.3% |
| Debt charges | 650 | €4,652 | €7,383 | +€2,730 | +58.7% |
| Other financial charges | 652/9 | €2,014 | €1,440 | -€574 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €937,697 | €351,923 | -€585,775 | -62.5% |
| Income taxes | 67/77 | €31,062 | €21,512 | -€9,549 | -30.7% |
| Taxes | 670/3 | €31,062 | €21,512 | -€9,549 | -30.7% |
| Profit (loss) for the period | 9904 | €906,636 | €330,411 | -€576,225 | -63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €906,636 | €330,411 | -€576,225 | -63.6% |
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 24 October 2026 via checked.be.