ACS FLEET 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.
ACS FLEET SERVICES
Largest movements
- Receivables within one year +€314,964
up €314,964 (+50.6%), from €622,334 to €937,298
of which Trade receivables: +€310,280
- Cash -€23,076
down €23,076 (-42.4%), from €54,424 to €31,348
mainly Receivables within one year (-€314,964) and Tax, wage and social debts (-€55,326)
- Tangible fixed assets +€13,814
up €13,814 (+123%), from €11,215 to €25,029
- Intangible fixed assets +€12,921
up €12,921 (+26.1%), from €49,566 to €62,487
- Trade debts +€339,114
up €339,114 (+77.4%), from €438,378 to €777,492
- Tax, wage and social debts -€55,326
down €55,326 (-27.0%), from €204,765 to €149,439
of which Taxes: -€32,895
- Reserves +€36,900
up €36,900 (+103%), from €35,750 to €72,650
of which Distributable reserves: +€36,900
- Gross operating margin +€75,747
up €75,747 (+4.2%), from €1.8m to €1.9m
- Other operating charges +€23,693
up €23,693 (+386%), from €6,145 to €29,838
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €737,539 | €1,058,237 | +€320,698 | +43.5% |
| Fixed assets | 21/28 | €60,781 | €87,516 | +€26,735 | +44.0% |
| Intangible fixed assets | 21 | €49,566 | €62,487 | +€12,921 | +26.1% |
| Tangible fixed assets | 22/27 | €11,215 | €25,029 | +€13,814 | +123% |
| Furniture and vehicles | 24 | €11,215 | €25,029 | +€13,814 | +123% |
| Current assets | 29/58 | €676,758 | €970,721 | +€293,963 | +43.4% |
| Amounts receivable within one year | 40/41 | €622,334 | €937,298 | +€314,964 | +50.6% |
| Trade receivables | 40 | €622,334 | €932,614 | +€310,280 | +49.9% |
| Other amounts receivable | 41 | - | €4,684 | +€4,684 | |
| Cash at bank and in hand | 54/58 | €54,424 | €31,348 | -€23,076 | -42.4% |
| Deferred charges and accrued income | 490/1 | - | €2,075 | +€2,075 | |
| Total equity and liabilities | 10/49 | €737,539 | €1,058,237 | +€320,698 | +43.5% |
| Equity | 10/15 | €94,396 | €131,306 | +€36,910 | +39.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,750 | €72,650 | +€36,900 | +103% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Legal reserve | 130 | €250 | €250 | = | 0.0% |
| Distributable reserves | 133 | €35,500 | €72,400 | +€36,900 | +104% |
| Profit (loss) carried forward | 14 | €56,146 | €56,156 | +€10 | 0.0% |
| Amounts payable | 17/49 | €643,143 | €926,931 | +€283,788 | +44.1% |
| Amounts payable within one year | 42/48 | €643,143 | €926,931 | +€283,788 | +44.1% |
| Trade debts | 44 | €438,378 | €777,492 | +€339,114 | +77.4% |
| Suppliers | 440/4 | €438,378 | €777,492 | +€339,114 | +77.4% |
| Taxes, remuneration and social security | 45 | €204,765 | €149,439 | -€55,326 | -27.0% |
| Taxes | 450/3 | €54,332 | €21,437 | -€32,895 | -60.5% |
| Remuneration and social security | 454/9 | €150,433 | €128,002 | -€22,431 | -14.9% |
| Remuneration, social security and pensions | 62 | €1,774,575 | €1,790,500 | +€15,925 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,977 | €13,696 | +€9,719 | +244% |
| Other operating charges | 640/8 | €6,145 | €29,838 | +€23,693 | +386% |
| Gross operating margin | 9900 | €1,814,626 | €1,890,373 | +€75,747 | +4.2% |
| Operating profit (loss) | 9901 | €29,929 | €56,339 | +€26,410 | +88.2% |
| Financial income | 75/76B | €2,522 | - | -€2,522 | |
| Recurring financial income | 75 | €2,522 | - | -€2,522 | |
| Financial charges | 65/66B | €1,345 | €2,463 | +€1,118 | +83.1% |
| Recurring financial charges | 65 | €1,345 | €2,463 | +€1,118 | +83.1% |
| Profit (loss) for the period before taxes | 9903 | €31,106 | €53,876 | +€22,770 | +73.2% |
| Income taxes | 67/77 | €18,060 | €16,966 | -€1,094 | -6.1% |
| Profit (loss) for the period | 9904 | €13,046 | €36,910 | +€23,864 | +183% |
| Profit (loss) for the period to be appropriated | 9905 | €13,046 | €36,910 | +€23,864 | +183% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.