Service ACOR: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Service ACOR
Largest movements
- Receivables within one year +€10,664
up €10,664 (+10.3%), from €103,217 to €113,881
of which Trade receivables: +€10,923
- Cash +€3,048
up €3,048 (+126%), from €2,428 to €5,476
mainly Advances received (+€32,395) and Trade debts (+€9,037)
- Deferred charges and accrued income +€2,165
up €2,165 (+118%), from €1,829 to €3,994
- Profit (loss) carried forward -€33,517
down €33,517 (-53.7%), from -€62,394 to -€95,911
- Advances received +€32,395
up €32,395 (+48.2%), from €67,256 to €99,651
- Trade debts +€9,037
up €9,037 (+81.3%), from €11,108 to €20,145
- Short-term financial debts +€7,339
new in 2025: €7,339
- Tax, wage and social debts +€6,227
up €6,227 (+27.5%), from €22,628 to €28,855
of which Taxes: +€5,818
- Staff costs +€3,265
up €3,265 (+3.7%), from €88,808 to €92,073
- Gross operating margin -€1,948
down €1,948 (-3.0%), from €65,037 to €63,089
- Taxes +€668
new in 2025: €668
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 | €174,437 | €190,035 | +€15,599 | +8.9% |
| Fixed assets | 21/28 | €1,962 | €1,684 | -€278 | -14.2% |
| Tangible fixed assets | 22/27 | €484 | €206 | -€278 | -57.5% |
| Furniture and vehicles | 24 | €484 | €206 | -€278 | -57.5% |
| Financial fixed assets | 28 | €1,478 | €1,478 | = | 0.0% |
| Current assets | 29/58 | €172,474 | €188,351 | +€15,877 | +9.2% |
| Amounts receivable after more than one year | 29 | €65,000 | €65,000 | = | 0.0% |
| Other amounts receivable | 291 | €65,000 | €65,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €103,217 | €113,881 | +€10,664 | +10.3% |
| Trade receivables | 40 | €82,946 | €93,869 | +€10,923 | +13.2% |
| Other amounts receivable | 41 | €20,271 | €20,012 | -€259 | -1.3% |
| Cash at bank and in hand | 54/58 | €2,428 | €5,476 | +€3,048 | +126% |
| Deferred charges and accrued income | 490/1 | €1,829 | €3,994 | +€2,165 | +118% |
| Total equity and liabilities | 10/49 | €174,437 | €190,035 | +€15,599 | +8.9% |
| Equity | 10/15 | €20,166 | -€13,351 | -€33,517 | |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,561 | €7,561 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €61 | €61 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,394 | -€95,911 | -€33,517 | -53.7% |
| Amounts payable | 17/49 | €154,270 | €203,386 | +€49,116 | +31.8% |
| Amounts payable within one year | 42/48 | €154,270 | €203,386 | +€49,116 | +31.8% |
| Financial debts | 43 | - | €7,339 | +€7,339 | |
| Credit institutions | 430/8 | - | €7,339 | +€7,339 | |
| Trade debts | 44 | €11,108 | €20,145 | +€9,037 | +81.3% |
| Suppliers | 440/4 | €11,108 | €20,145 | +€9,037 | +81.3% |
| Advances received on contracts in progress | 46 | €67,256 | €99,651 | +€32,395 | +48.2% |
| Taxes, remuneration and social security | 45 | €22,628 | €28,855 | +€6,227 | +27.5% |
| Taxes | 450/3 | €7,567 | €13,385 | +€5,818 | +76.9% |
| Remuneration and social security | 454/9 | €15,061 | €15,471 | +€409 | +2.7% |
| Other amounts payable | 47/48 | €53,278 | €47,395 | -€5,883 | -11.0% |
| Remuneration, social security and pensions | 62 | €88,808 | €92,073 | +€3,265 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278 | €278 | = | 0.0% |
| Other operating charges | 640/8 | €1,243 | €1,387 | +€144 | +11.6% |
| Gross operating margin | 9900 | €65,037 | €63,089 | -€1,948 | -3.0% |
| Operating profit (loss) | 9901 | -€25,292 | -€30,649 | -€5,357 | -21.2% |
| Financial income | 75/76B | €3,400 | €3,400 | = | 0.0% |
| Recurring financial income | 75 | €3,400 | €3,400 | = | 0.0% |
| Financial charges | 65/66B | €6,109 | €5,600 | -€510 | -8.3% |
| Recurring financial charges | 65 | €6,109 | €5,600 | -€510 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,001 | -€32,849 | -€4,848 | -17.3% |
| Income taxes | 67/77 | - | €668 | +€668 | |
| Profit (loss) for the period | 9904 | -€28,001 | -€33,517 | -€5,516 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,001 | -€33,517 | -€5,516 | -19.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.