ACS-Imaging: what changed
Two fiscal 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-Imaging
Largest movements
- Cash +€61,510
up €61,510 (+26.9%), from €228,470 to €289,980
mainly Other debts (+€259,870) and Net result for the year (+€85,333)
- Deferred charges and accrued income -€9,844
down €9,844 (-94.9%), from €10,378 to €533
- Receivables within one year -€7,450
down €7,450 (-72.4%), from €10,289 to €2,839
of which Trade receivables: -€7,939
- Other debts +€259,870
up €259,870 (+8107.9%), from €3,205 to €263,075
- Profit (loss) carried forward -€220,960
no longer reported in 2025 (was €220,960)
- Depreciation -€3,009
down €3,009 (-51.4%), from €5,854 to €2,846
- Gross operating margin +€2,579
up €2,579 (+2.4%), from €106,787 to €109,366
- Financial income -€2,483
down €2,483 (-26.2%), from €9,483 to €7,000
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.
Cash bridge derived
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 | €256,265 | €298,134 | +€41,869 | +16.3% |
| Fixed assets | 21/28 | €7,128 | €4,781 | -€2,347 | -32.9% |
| Tangible fixed assets | 22/27 | €5,129 | €2,782 | -€2,347 | -45.8% |
| Plant, machinery and equipment | 23 | €1,095 | €1,104 | +€9 | +0.9% |
| Furniture and vehicles | 24 | €4,034 | €1,678 | -€2,356 | -58.4% |
| Financial fixed assets | 28 | €1,999 | €1,999 | = | 0.0% |
| Current assets | 29/58 | €249,137 | €293,352 | +€44,215 | +17.7% |
| Amounts receivable within one year | 40/41 | €10,289 | €2,839 | -€7,450 | -72.4% |
| Trade receivables | 40 | €10,134 | €2,195 | -€7,939 | -78.3% |
| Other amounts receivable | 41 | €156 | €644 | +€489 | +314.3% |
| Cash at bank and in hand | 54/58 | €228,470 | €289,980 | +€61,510 | +26.9% |
| Deferred charges and accrued income | 490/1 | €10,378 | €533 | -€9,844 | -94.9% |
| Total equity and liabilities | 10/49 | €256,265 | €298,134 | +€41,869 | +16.3% |
| Equity | 10/15 | €222,960 | €2,000 | -€220,960 | -99.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,960 | - | -€220,960 | |
| Amounts payable | 17/49 | €33,305 | €296,134 | +€262,829 | +789.2% |
| Amounts payable within one year | 42/48 | €33,305 | €296,134 | +€262,829 | +789.2% |
| Trade debts | 44 | €2,075 | €2,509 | +€434 | +20.9% |
| Suppliers | 440/4 | €2,075 | €2,509 | +€434 | +20.9% |
| Taxes, remuneration and social security | 45 | €28,025 | €30,550 | +€2,525 | +9.0% |
| Taxes | 450/3 | €28,025 | €30,550 | +€2,525 | +9.0% |
| Other amounts payable | 47/48 | €3,205 | €263,075 | +€259,870 | +8107.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,854 | €2,846 | -€3,009 | -51.4% |
| Other operating charges | 640/8 | €563 | €581 | +€19 | +3.3% |
| Gross operating margin | 9900 | €106,787 | €109,366 | +€2,579 | +2.4% |
| Operating profit (loss) | 9901 | €100,370 | €105,939 | +€5,569 | +5.5% |
| Financial income | 75/76B | €9,483 | €7,000 | -€2,483 | -26.2% |
| Recurring financial income | 75 | €9,483 | €7,000 | -€2,483 | -26.2% |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €109,853 | €112,939 | +€3,086 | +2.8% |
| Income taxes | 67/77 | €28,025 | €27,606 | -€419 | -1.5% |
| Profit (loss) for the period | 9904 | €81,828 | €85,333 | +€3,505 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,828 | €85,333 | +€3,505 | +4.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.