ACS FIRE PROTECTION: 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 FIRE PROTECTION
Largest movements
- Tangible fixed assets +€67,807
up €67,807 (+179%), from €37,915 to €105,722
of which Furniture and vehicles: +€62,113
- Cash +€22,560
up €22,560 (+12.7%), from €178,027 to €200,587
mainly Net result for the year (+€79,665) and Depreciation (+€23,476)
- Current investments +€5,366
up €5,366 (+119%), from €4,500 to €9,866
- Deferred charges and accrued income -€4,800
down €4,800 (-40.0%), from €11,998 to €7,198
- Receivables within one year +€4,012
up €4,012 (+8.3%), from €48,619 to €52,631
of which Trade receivables: +€14,201
- Reserves +€77,805
up €77,805 (+66.9%), from €116,277 to €194,083
of which Distributable reserves: +€77,805
- Short-term financial debts +€15,000
up €15,000, from €0 to €15,000
- Profit (loss) carried forward -€11,065
down €11,065 (-27.3%), from €40,504 to €29,438
- Debts after one year +€10,621
up €10,621 (+481%), from €2,209 to €12,829
- Current portion of long-term debt +€6,928
up €6,928 (+133%), from €5,205 to €12,132
- Gross operating margin +€82,168
up €82,168 (+53.2%), from €154,359 to €236,527
- Taxes +€14,891
up €14,891 (+104%), from €14,357 to €29,248
- Staff costs +€8,118
up €8,118 (+8.8%), from €92,488 to €100,606
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 | €281,519 | €376,464 | +€94,945 | +33.7% |
| Fixed assets | 21/28 | €38,376 | €106,182 | +€67,807 | +177% |
| Tangible fixed assets | 22/27 | €37,915 | €105,722 | +€67,807 | +179% |
| Plant, machinery and equipment | 23 | - | €5,694 | +€5,694 | |
| Furniture and vehicles | 24 | €37,915 | €100,028 | +€62,113 | +164% |
| Financial fixed assets | 28 | €461 | €461 | = | 0.0% |
| Current assets | 29/58 | €243,143 | €270,282 | +€27,138 | +11.2% |
| Amounts receivable within one year | 40/41 | €48,619 | €52,631 | +€4,012 | +8.3% |
| Trade receivables | 40 | €35,454 | €49,655 | +€14,201 | +40.1% |
| Other amounts receivable | 41 | €13,165 | €2,976 | -€10,189 | -77.4% |
| Current investments | 50/53 | €4,500 | €9,866 | +€5,366 | +119% |
| Cash at bank and in hand | 54/58 | €178,027 | €200,587 | +€22,560 | +12.7% |
| Deferred charges and accrued income | 490/1 | €11,998 | €7,198 | -€4,800 | -40.0% |
| Total equity and liabilities | 10/49 | €281,519 | €376,464 | +€94,945 | +33.7% |
| Equity | 10/15 | €175,381 | €236,446 | +€61,065 | +34.8% |
| Contributions | 10/11 | €18,600 | €12,925 | -€5,675 | -30.5% |
| Reserves | 13 | €116,277 | €194,083 | +€77,805 | +66.9% |
| Tax-exempt reserves | 132 | €7,250 | €7,250 | = | 0.0% |
| Distributable reserves | 133 | €109,027 | €186,833 | +€77,805 | +71.4% |
| Profit (loss) carried forward | 14 | €40,504 | €29,438 | -€11,065 | -27.3% |
| Amounts payable | 17/49 | €106,138 | €140,018 | +€33,879 | +31.9% |
| Amounts payable after more than one year | 17 | €2,209 | €12,829 | +€10,621 | +481% |
| Financial debts | 170/4 | €2,209 | €12,829 | +€10,621 | +481% |
| Amounts payable within one year | 42/48 | €103,930 | €127,060 | +€23,131 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €5,205 | €12,132 | +€6,928 | +133% |
| Financial debts | 43 | €0 | €15,000 | +€15,000 | |
| Credit institutions | 430/8 | €0 | €15,000 | +€15,000 | |
| Trade debts | 44 | €45,588 | €41,141 | -€4,446 | -9.8% |
| Suppliers | 440/4 | €45,588 | €41,141 | -€4,446 | -9.8% |
| Taxes, remuneration and social security | 45 | €53,137 | €58,787 | +€5,649 | +10.6% |
| Taxes | 450/3 | €36,190 | €37,715 | +€1,525 | +4.2% |
| Remuneration and social security | 454/9 | €16,947 | €21,071 | +€4,124 | +24.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Non-recurring operating income | 76A | €4,959 | €29,784 | +€24,825 | +501% |
| Remuneration, social security and pensions | 62 | €92,488 | €100,606 | +€8,118 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,518 | €23,476 | -€1,041 | -4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€310 | -€310 | |
| Other operating charges | 640/8 | €1,470 | €1,724 | +€255 | +17.3% |
| Gross operating margin | 9900 | €154,359 | €236,527 | +€82,168 | +53.2% |
| Operating profit (loss) | 9901 | €35,884 | €111,031 | +€75,147 | +209% |
| Financial income | 75/76B | €331 | €738 | +€406 | +123% |
| Recurring financial income | 75 | €331 | €738 | +€406 | +123% |
| Financial charges | 65/66B | €2,437 | €2,855 | +€417 | +17.1% |
| Recurring financial charges | 65 | €2,437 | €2,855 | +€417 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €33,778 | €108,914 | +€75,136 | +222% |
| Income taxes | 67/77 | €14,357 | €29,248 | +€14,891 | +104% |
| Profit (loss) for the period | 9904 | €19,421 | €79,665 | +€60,245 | +310% |
| Profit (loss) for the period to be appropriated | 9905 | €19,421 | €79,665 | +€60,245 | +310% |
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.