ADVANCED COMPUTER SERVICES: what changed
ADVANCED COMPUTER SERVICES
Largest movements
- Stocks and contracts -€21,973
down €21,973 (-47.1%), from €46,622 to €24,648
- Cash -€14,678
down €14,678 (-51.6%), from €28,450 to €13,772
mainly Receivables within one year (-€14,665) and Net result for the year (-€11,531)
- Receivables within one year +€14,665
up €14,665 (+63.5%), from €23,091 to €37,756
of which Trade receivables: +€10,717
- Tangible fixed assets +€5,818
up €5,818 (+196%), from €2,972 to €8,790
of which Land and buildings: +€4,343
- Profit (loss) carried forward -€11,531
down €11,531 (-33.6%), from €34,344 to €22,813
- Trade debts -€2,812
down €2,812 (-12.0%), from €23,474 to €20,662
- Tax, wage and social debts -€1,912
down €1,912 (-73.8%), from €2,592 to €679
of which Remuneration and social security: -€1,300
- Gross operating margin -€16,263
down €16,263, from €6,066 to -€10,196
- Write-downs -€4,633
down €4,633, from €2,192 to -€2,441
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,464 | €85,296 | -€16,169 | -15.9% |
| Fixed assets | 21/28 | €3,302 | €9,120 | +€5,818 | +176% |
| Tangible fixed assets | 22/27 | €2,972 | €8,790 | +€5,818 | +196% |
| Land and buildings | 22 | €1,255 | €5,599 | +€4,343 | +346% |
| Plant, machinery and equipment | 23 | - | €2,022 | +€2,022 | |
| Furniture and vehicles | 24 | €1,717 | €1,169 | -€548 | -31.9% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €98,162 | €76,176 | -€21,986 | -22.4% |
| Stocks and contracts in progress | 3 | €46,622 | €24,648 | -€21,973 | -47.1% |
| Stocks | 30/36 | €46,622 | €24,648 | -€21,973 | -47.1% |
| Amounts receivable within one year | 40/41 | €23,091 | €37,756 | +€14,665 | +63.5% |
| Trade receivables | 40 | €23,089 | €33,806 | +€10,717 | +46.4% |
| Other amounts receivable | 41 | €2 | €3,950 | +€3,948 | +202,464% |
| Cash at bank and in hand | 54/58 | €28,450 | €13,772 | -€14,678 | -51.6% |
| Total equity and liabilities | 10/49 | €101,464 | €85,296 | -€16,169 | -15.9% |
| Equity | 10/15 | €72,163 | €60,632 | -€11,531 | -16.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €18,819 | €18,819 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,500 | €5,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,500 | €5,500 | = | 0.0% |
| Distributable reserves | 133 | €13,319 | €13,319 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,344 | €22,813 | -€11,531 | -33.6% |
| Amounts payable | 17/49 | €29,301 | €24,664 | -€4,637 | -15.8% |
| Amounts payable within one year | 42/48 | €29,301 | €24,664 | -€4,637 | -15.8% |
| Trade debts | 44 | €23,474 | €20,662 | -€2,812 | -12.0% |
| Suppliers | 440/4 | €23,474 | €20,662 | -€2,812 | -12.0% |
| Taxes, remuneration and social security | 45 | €2,592 | €679 | -€1,912 | -73.8% |
| Taxes | 450/3 | €1,292 | €679 | -€612 | -47.4% |
| Remuneration and social security | 454/9 | €1,300 | - | -€1,300 | |
| Other amounts payable | 47/48 | €3,236 | €3,323 | +€87 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,047 | €2,053 | +€7 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,192 | -€2,441 | -€4,633 | |
| Other operating charges | 640/8 | €770 | €782 | +€13 | +1.6% |
| Gross operating margin | 9900 | €6,066 | -€10,196 | -€16,263 | |
| Operating profit (loss) | 9901 | €1,058 | -€10,591 | -€11,649 | |
| Financial income | 75/76B | €5 | €6 | +€1 | +25.9% |
| Recurring financial income | 75 | €5 | €6 | +€1 | +25.9% |
| Financial charges | 65/66B | €88 | €104 | +€16 | +18.3% |
| Recurring financial charges | 65 | €88 | €104 | +€16 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €976 | -€10,688 | -€11,664 | |
| Income taxes | 67/77 | €793 | €843 | +€51 | +6.4% |
| Profit (loss) for the period | 9904 | €183 | -€11,531 | -€11,714 | |
| Profit (loss) for the period to be appropriated | 9905 | €183 | -€11,531 | -€11,714 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.