ACS: 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.
ACS
Largest movements
- Receivables within one year -€1,569
down €1,569 (-57.7%), from €2,718 to €1,149
- Profit (loss) carried forward -€1,506
down €1,506 (-62.6%), from -€2,405 to -€3,911
- Trade debts -€89
no longer reported in 2025 (was €89)
- Other operating charges -€293
down €293 (-43.1%), from €680 to €387
- Gross operating margin +€275
up €275 (+19.7%), from -€1,397 to -€1,122
- Financial income -€109
down €109 (-65.4%), from €167 to €58
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 | €2,781 | €1,185 | -€1,595 | -57.4% |
| Current assets | 29/58 | €2,781 | €1,185 | -€1,595 | -57.4% |
| Amounts receivable within one year | 40/41 | €2,718 | €1,149 | -€1,569 | -57.7% |
| Other amounts receivable | 41 | €2,718 | €1,149 | -€1,569 | -57.7% |
| Cash at bank and in hand | 54/58 | €62 | €37 | -€26 | -41.5% |
| Total equity and liabilities | 10/49 | €2,781 | €1,185 | -€1,595 | -57.4% |
| Equity | 10/15 | €2,595 | €1,089 | -€1,506 | -58.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,405 | -€3,911 | -€1,506 | -62.6% |
| Amounts payable | 17/49 | €186 | €97 | -€89 | -47.9% |
| Amounts payable within one year | 42/48 | €186 | €97 | -€89 | -47.9% |
| Trade debts | 44 | €89 | - | -€89 | |
| Suppliers | 440/4 | €89 | - | -€89 | |
| Taxes, remuneration and social security | 45 | €97 | €97 | = | 0.0% |
| Taxes | 450/3 | €97 | €97 | = | 0.0% |
| Other operating charges | 640/8 | €680 | €387 | -€293 | -43.1% |
| Gross operating margin | 9900 | -€1,397 | -€1,122 | +€275 | +19.7% |
| Operating profit (loss) | 9901 | -€2,078 | -€1,510 | +€568 | +27.3% |
| Financial income | 75/76B | €167 | €58 | -€109 | -65.4% |
| Recurring financial income | 75 | €167 | €58 | -€109 | -65.4% |
| Financial charges | 65/66B | €42 | €54 | +€13 | +30.0% |
| Recurring financial charges | 65 | €42 | €54 | +€13 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,952 | -€1,506 | +€446 | +22.8% |
| Profit (loss) for the period | 9904 | -€1,952 | -€1,506 | +€446 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,952 | -€1,506 | +€446 | +22.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.