ACS-BOUW: 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-BOUW
Largest movements
- Cash -€102,231
down €102,231 (-75.1%), from €136,212 to €33,981
mainly Other debts (-€105,869) and Debts after one year (-€40,000)
- Tangible fixed assets -€36,578
down €36,578 (-2.6%), from €1.4m to €1.4m
of which Land and buildings: -€44,322
- Other debts -€105,869
down €105,869 (-21.6%), from €489,526 to €383,657
- Debts after one year -€40,000
down €40,000 (-6.3%), from €636,667 to €596,667
- Gross operating margin -€8,329
down €8,329 (-9.4%), from €88,340 to €80,011
- Other operating charges -€7,455
down €7,455 (-59.6%), from €12,502 to €5,047
- Taxes +€3,377
up €3,377 (+139%), from €2,422 to €5,799
- Financial charges -€935
down €935 (-12.1%), from €7,750 to €6,815
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 | €1,544,355 | €1,405,629 | -€138,726 | -9.0% |
| Fixed assets | 21/28 | €1,405,337 | €1,368,759 | -€36,578 | -2.6% |
| Tangible fixed assets | 22/27 | €1,405,337 | €1,368,759 | -€36,578 | -2.6% |
| Land and buildings | 22 | €1,391,305 | €1,346,983 | -€44,322 | -3.2% |
| Plant, machinery and equipment | 23 | €4,913 | €19,301 | +€14,388 | +293% |
| Furniture and vehicles | 24 | €9,119 | €2,475 | -€6,644 | -72.9% |
| Current assets | 29/58 | €139,018 | €36,870 | -€102,148 | -73.5% |
| Cash at bank and in hand | 54/58 | €136,212 | €33,981 | -€102,231 | -75.1% |
| Deferred charges and accrued income | 490/1 | €2,806 | €2,889 | +€83 | +3.0% |
| Total equity and liabilities | 10/49 | €1,544,355 | €1,405,629 | -€138,726 | -9.0% |
| Equity | 10/15 | €373,075 | €381,299 | +€8,224 | +2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €366,875 | €375,099 | +€8,224 | +2.2% |
| Distributable reserves | 133 | €366,875 | €375,099 | +€8,224 | +2.2% |
| Amounts payable | 17/49 | €1,171,280 | €1,024,330 | -€146,950 | -12.5% |
| Amounts payable after more than one year | 17 | €636,667 | €596,667 | -€40,000 | -6.3% |
| Financial debts | 170/4 | €636,667 | €596,667 | -€40,000 | -6.3% |
| Amounts payable within one year | 42/48 | €534,119 | €427,183 | -€106,937 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €40,000 | €40,000 | = | 0.0% |
| Trade debts | 44 | €262 | €1,161 | +€898 | +342% |
| Suppliers | 440/4 | €262 | €1,161 | +€898 | +342% |
| Taxes, remuneration and social security | 45 | €4,331 | €2,365 | -€1,966 | -45.4% |
| Taxes | 450/3 | €4,331 | €2,365 | -€1,966 | -45.4% |
| Other amounts payable | 47/48 | €489,526 | €383,657 | -€105,869 | -21.6% |
| Accrued charges and deferred income | 492/3 | €494 | €480 | -€14 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,839 | €52,411 | +€572 | +1.1% |
| Other operating charges | 640/8 | €12,502 | €5,047 | -€7,455 | -59.6% |
| Gross operating margin | 9900 | €88,340 | €80,011 | -€8,329 | -9.4% |
| Operating profit (loss) | 9901 | €24,000 | €22,554 | -€1,446 | -6.0% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €7,750 | €6,815 | -€935 | -12.1% |
| Recurring financial charges | 65 | €7,750 | €6,815 | -€935 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €16,250 | €15,741 | -€509 | -3.1% |
| Income taxes | 67/77 | €2,422 | €5,799 | +€3,377 | +139% |
| Profit (loss) for the period | 9904 | €13,828 | €9,942 | -€3,886 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,828 | €9,942 | -€3,886 | -28.1% |
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 19 October 2026 via checked.be.