ACSJPL: 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.
ACSJPL
Largest movements
- Receivables within one year +€44,123
up €44,123 (+124.7%), from €35,385 to €79,508
of which Trade receivables: +€31,652
- Tangible fixed assets +€5,152
new in 2025: €5,152
- Formation expenses -€3,500
down €3,500 (-50.0%), from €7,000 to €3,500
- Cash -€1,611
down €1,611 (-84.2%), from €1,914 to €303
mainly Receivables within one year (-€44,123) and Trade debts (-€9,483)
- Other debts +€23,612
up €23,612 (+52.0%), from €45,428 to €69,040
- Tax, wage and social debts +€21,332
up €21,332 (+495.1%), from €4,309 to €25,640
of which Remuneration and social security: +€15,390
- Short-term financial debts +€14,266
up €14,266 (+475.5%), from €3,000 to €17,266
- Trade debts -€9,483
down €9,483 (-27.6%), from €34,369 to €24,887
- Debts after one year -€3,948
no longer reported in 2025 (was €3,948)
- Staff costs +€31,184
new in 2025: €31,184
- Gross operating margin +€30,753
up €30,753 (+300.8%), from €10,222 to €40,975
- Financial charges +€3,201
up €3,201 (+192.8%), from €1,660 to €4,861
- Depreciation +€2,190
up €2,190 (+60.1%), from €3,644 to €5,835
- Other operating charges +€987
up €987 (+1424.0%), from €69 to €1,056
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 | €112,919 | €155,202 | +€42,282 | +37.4% |
| Formation expenses | 20 | €7,000 | €3,500 | -€3,500 | -50.0% |
| Fixed assets | 21/28 | €68,226 | €71,891 | +€3,665 | +5.4% |
| Intangible fixed assets | 21 | €14,726 | €13,239 | -€1,487 | -10.1% |
| Tangible fixed assets | 22/27 | - | €5,152 | +€5,152 | |
| Furniture and vehicles | 24 | - | €5,152 | +€5,152 | |
| Financial fixed assets | 28 | €53,500 | €53,500 | = | 0.0% |
| Current assets | 29/58 | €37,694 | €79,811 | +€42,117 | +111.7% |
| Amounts receivable within one year | 40/41 | €35,385 | €79,508 | +€44,123 | +124.7% |
| Trade receivables | 40 | €34,741 | €66,393 | +€31,652 | +91.1% |
| Other amounts receivable | 41 | €645 | €13,115 | +€12,471 | +1934.6% |
| Cash at bank and in hand | 54/58 | €1,914 | €303 | -€1,611 | -84.2% |
| Deferred charges and accrued income | 490/1 | €395 | - | -€395 | |
| Total equity and liabilities | 10/49 | €112,919 | €155,202 | +€42,282 | +37.4% |
| Equity | 10/15 | €16,318 | €13,224 | -€3,094 | -19.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,318 | €8,224 | -€3,094 | -27.3% |
| Amounts payable | 17/49 | €96,601 | €141,978 | +€45,377 | +47.0% |
| Amounts payable after more than one year | 17 | €3,948 | - | -€3,948 | |
| Financial debts | 170/4 | €3,948 | - | -€3,948 | |
| Amounts payable within one year | 42/48 | €92,654 | €141,978 | +€49,325 | +53.2% |
| Current portion of amounts payable after more than one year | 42 | €5,548 | €5,145 | -€402 | -7.3% |
| Financial debts | 43 | €3,000 | €17,266 | +€14,266 | +475.5% |
| Credit institutions | 430/8 | €3,000 | €17,266 | +€14,266 | +475.5% |
| Trade debts | 44 | €34,369 | €24,887 | -€9,483 | -27.6% |
| Suppliers | 440/4 | €34,369 | €24,887 | -€9,483 | -27.6% |
| Taxes, remuneration and social security | 45 | €4,309 | €25,640 | +€21,332 | +495.1% |
| Taxes | 450/3 | €4,309 | €10,250 | +€5,942 | +137.9% |
| Remuneration and social security | 454/9 | - | €15,390 | +€15,390 | |
| Other amounts payable | 47/48 | €45,428 | €69,040 | +€23,612 | +52.0% |
| Remuneration, social security and pensions | 62 | - | €31,184 | +€31,184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,644 | €5,835 | +€2,190 | +60.1% |
| Other operating charges | 640/8 | €69 | €1,056 | +€987 | +1424.0% |
| Gross operating margin | 9900 | €10,222 | €40,975 | +€30,753 | +300.8% |
| Operating profit (loss) | 9901 | €6,509 | €2,900 | -€3,608 | -55.4% |
| Financial charges | 65/66B | €1,660 | €4,861 | +€3,201 | +192.8% |
| Recurring financial charges | 65 | €1,660 | €4,861 | +€3,201 | +192.8% |
| Profit (loss) for the period before taxes | 9903 | €4,848 | -€1,961 | -€6,809 | |
| Income taxes | 67/77 | €1,305 | €1,133 | -€172 | -13.2% |
| Profit (loss) for the period | 9904 | €3,543 | -€3,094 | -€6,637 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,543 | -€3,094 | -€6,637 |
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 10 October 2026 via checked.be.