ACL 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.
ACL SERVICES
Largest movements
- Receivables within one year +€61,534
up €61,534 (+2,808%), from €2,192 to €63,726
of which Other amounts receivable: +€31,446
- Tangible fixed assets +€20,453
up €20,453 (+845%), from €2,420 to €22,873
- Cash -€12,476
down €12,476 (-44.4%), from €28,109 to €15,633
mainly Receivables within one year (-€61,534) and Investment in fixed assets (net) (-€28,293)
- Profit (loss) carried forward +€45,597
up €45,597 (+448%), from €10,171 to €55,768
- Trade debts +€20,750
up €20,750 (+2,362%), from €879 to €21,628
- Tax, wage and social debts +€18,445
up €18,445 (+544%), from €3,390 to €21,835
- Accrued charges and deferred income -€15,280
no longer reported in 2025 (was €15,280)
- Gross operating margin +€60,882
up €60,882 (+401%), from €15,164 to €76,046
- Taxes +€15,054
up €15,054 (+444%), from €3,390 to €18,445
- Depreciation +€7,839
new in 2025: €7,839
- Other operating charges +€4,301
up €4,301 (+278%), from €1,547 to €5,848
- Financial income +€1,730
new in 2025: €1,730
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 | €32,720 | €102,232 | +€69,512 | +212% |
| Fixed assets | 21/28 | €2,420 | €22,873 | +€20,453 | +845% |
| Tangible fixed assets | 22/27 | €2,420 | €22,873 | +€20,453 | +845% |
| Furniture and vehicles | 24 | €2,420 | €22,873 | +€20,453 | +845% |
| Current assets | 29/58 | €30,300 | €79,359 | +€49,059 | +162% |
| Amounts receivable within one year | 40/41 | €2,192 | €63,726 | +€61,534 | +2,808% |
| Trade receivables | 40 | €350 | €30,439 | +€30,089 | +8,597% |
| Other amounts receivable | 41 | €1,842 | €33,287 | +€31,446 | +1,708% |
| Cash at bank and in hand | 54/58 | €28,109 | €15,633 | -€12,476 | -44.4% |
| Total equity and liabilities | 10/49 | €32,720 | €102,232 | +€69,512 | +212% |
| Equity | 10/15 | €13,171 | €58,768 | +€45,597 | +346% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,171 | €55,768 | +€45,597 | +448% |
| Amounts payable | 17/49 | €19,549 | €43,464 | +€23,915 | +122% |
| Amounts payable within one year | 42/48 | €4,269 | €43,464 | +€39,195 | +918% |
| Trade debts | 44 | €879 | €21,628 | +€20,750 | +2,362% |
| Suppliers | 440/4 | €879 | €21,628 | +€20,750 | +2,362% |
| Taxes, remuneration and social security | 45 | €3,390 | €21,835 | +€18,445 | +544% |
| Taxes | 450/3 | €3,390 | €21,835 | +€18,445 | +544% |
| Other amounts payable | 47/48 | - | €1 | +€1 | |
| Accrued charges and deferred income | 492/3 | €15,280 | - | -€15,280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,839 | +€7,839 | |
| Other operating charges | 640/8 | €1,547 | €5,848 | +€4,301 | +278% |
| Gross operating margin | 9900 | €15,164 | €76,046 | +€60,882 | +401% |
| Operating profit (loss) | 9901 | €13,617 | €62,359 | +€48,742 | +358% |
| Financial income | 75/76B | - | €1,730 | +€1,730 | |
| Recurring financial income | 75 | - | €1,730 | +€1,730 | |
| Financial charges | 65/66B | €56 | €48 | -€9 | -15.3% |
| Recurring financial charges | 65 | €56 | €48 | -€9 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €13,561 | €64,042 | +€50,481 | +372% |
| Income taxes | 67/77 | €3,390 | €18,445 | +€15,054 | +444% |
| Profit (loss) for the period | 9904 | €10,171 | €45,597 | +€35,426 | +348% |
| Profit (loss) for the period to be appropriated | 9905 | €10,171 | €45,597 | +€35,426 | +348% |
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 17 October 2026 via checked.be.