ACS PROJECTS: 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 PROJECTS
Largest movements
- Cash -€1,278
down €1,278 (-79.0%), from €1,618 to €340
mainly Net result for the year (-€1,648) and Receivables within one year (-€130)
- Receivables within one year +€130
up €130 (+20.2%), from €645 to €775
- Profit (loss) carried forward -€1,648
down €1,648 (-43.9%), from -€3,757 to -€5,405
- Other debts +€500
up €500 (+16.7%), from €3,000 to €3,500
- Gross operating margin -€317
down €317 (-53.4%), from -€593 to -€910
- Other operating charges +€185
up €185 (+41.3%), from €448 to €633
- Financial charges +€17
up €17 (+20.0%), from €87 to €104
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 | €2,263 | €1,115 | -€1,148 | -50.7% |
| Current assets | 29/58 | €2,263 | €1,115 | -€1,148 | -50.7% |
| Amounts receivable within one year | 40/41 | €645 | €775 | +€130 | +20.2% |
| Other amounts receivable | 41 | €645 | €775 | +€130 | +20.2% |
| Cash at bank and in hand | 54/58 | €1,618 | €340 | -€1,278 | -79.0% |
| Total equity and liabilities | 10/49 | €2,263 | €1,115 | -€1,148 | -50.7% |
| Equity | 10/15 | -€757 | -€2,405 | -€1,648 | -217.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,757 | -€5,405 | -€1,648 | -43.9% |
| Amounts payable | 17/49 | €3,020 | €3,520 | +€500 | +16.6% |
| Amounts payable within one year | 42/48 | €3,020 | €3,520 | +€500 | +16.6% |
| Trade debts | 44 | €20 | €20 | = | 0.0% |
| Suppliers | 440/4 | €20 | €20 | = | 0.0% |
| Other amounts payable | 47/48 | €3,000 | €3,500 | +€500 | +16.7% |
| Other operating charges | 640/8 | €448 | €633 | +€185 | +41.3% |
| Gross operating margin | 9900 | -€593 | -€910 | -€317 | -53.4% |
| Operating profit (loss) | 9901 | -€1,041 | -€1,544 | -€502 | -48.2% |
| Financial charges | 65/66B | €87 | €104 | +€17 | +20.0% |
| Recurring financial charges | 65 | €87 | €104 | +€17 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,128 | -€1,648 | -€519 | -46.0% |
| Profit (loss) for the period | 9904 | -€1,128 | -€1,648 | -€519 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,128 | -€1,648 | -€519 | -46.0% |
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 11 October 2026 via checked.be.