ACSOFT: 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.
ACSOFT
Largest movements
- Receivables within one year -€145,149
down €145,149 (-78.2%), from €185,537 to €40,388
of which Trade receivables: -€104,543
- Cash +€42,389
up €42,389 (+21.8%), from €194,132 to €236,521
mainly Receivables within one year (+€145,149) and Net result for the year (+€28,550)
- Tangible fixed assets -€15,596
down €15,596 (-16.1%), from €96,915 to €81,320
of which Leasing and similar rights: -€11,738
- Financial fixed assets +€9,420
up €9,420 (+89.3%), from €10,549 to €19,969
- Reserves -€51,637
down €51,637 (-20.5%), from €251,400 to €199,763
of which Distributable reserves: -€51,637
- Trade debts -€42,998
down €42,998 (-83.6%), from €51,447 to €8,450
- Debts after one year -€19,289
down €19,289 (-56.3%), from €34,251 to €14,962
- Tax, wage and social debts +€5,368
up €5,368 (+8.9%), from €60,036 to €65,404
of which Taxes: +€4,605
- Gross operating margin -€60,555
down €60,555 (-23.9%), from €253,656 to €193,101
- Taxes -€22,492
down €22,492 (-53.5%), from €42,064 to €19,572
- Depreciation +€11,971
up €11,971 (+81.2%), from €14,746 to €26,717
- Other operating charges -€2,699
down €2,699 (-54.5%), from €4,956 to €2,257
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.
Derived cash bridge
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 | €495,825 | €385,152 | -€110,673 | -22.3% |
| Fixed assets | 21/28 | €107,464 | €101,288 | -€6,176 | -5.7% |
| Tangible fixed assets | 22/27 | €96,915 | €81,320 | -€15,596 | -16.1% |
| Plant, machinery and equipment | 23 | €2,759 | €6,713 | +€3,954 | +143% |
| Furniture and vehicles | 24 | €80,776 | €73,590 | -€7,186 | -8.9% |
| Leasing and similar rights | 25 | €11,738 | - | -€11,738 | |
| Other tangible fixed assets | 26 | €1,642 | €1,016 | -€626 | -38.1% |
| Financial fixed assets | 28 | €10,549 | €19,969 | +€9,420 | +89.3% |
| Current assets | 29/58 | €388,361 | €283,864 | -€104,497 | -26.9% |
| Amounts receivable within one year | 40/41 | €185,537 | €40,388 | -€145,149 | -78.2% |
| Trade receivables | 40 | €144,339 | €39,796 | -€104,543 | -72.4% |
| Other amounts receivable | 41 | €41,198 | €592 | -€40,606 | -98.6% |
| Cash at bank and in hand | 54/58 | €194,132 | €236,521 | +€42,389 | +21.8% |
| Deferred charges and accrued income | 490/1 | €8,693 | €6,956 | -€1,737 | -20.0% |
| Total equity and liabilities | 10/49 | €495,825 | €385,152 | -€110,673 | -22.3% |
| Equity | 10/15 | €312,909 | €261,272 | -€51,637 | -16.5% |
| Contributions | 10/11 | €61,509 | €61,509 | = | 0.0% |
| Capital | 10 | €61,509 | €61,509 | = | 0.0% |
| Issued capital | 100 | €61,509 | €61,509 | = | 0.0% |
| Reserves | 13 | €251,400 | €199,763 | -€51,637 | -20.5% |
| Non-distributable reserves | 130/1 | €6,151 | €6,151 | = | 0.0% |
| Legal reserve | 130 | €6,151 | €6,151 | = | 0.0% |
| Distributable reserves | 133 | €245,249 | €193,612 | -€51,637 | -21.1% |
| Amounts payable | 17/49 | €182,916 | €123,880 | -€59,036 | -32.3% |
| Amounts payable after more than one year | 17 | €34,251 | €14,962 | -€19,289 | -56.3% |
| Financial debts | 170/4 | €34,251 | €14,962 | -€19,289 | -56.3% |
| Amounts payable within one year | 42/48 | €142,807 | €102,238 | -€40,568 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €28,247 | €25,292 | -€2,956 | -10.5% |
| Trade debts | 44 | €51,447 | €8,450 | -€42,998 | -83.6% |
| Suppliers | 440/4 | €51,447 | €8,450 | -€42,998 | -83.6% |
| Taxes, remuneration and social security | 45 | €60,036 | €65,404 | +€5,368 | +8.9% |
| Taxes | 450/3 | €39,641 | €44,246 | +€4,605 | +11.6% |
| Remuneration and social security | 454/9 | €20,395 | €21,158 | +€763 | +3.7% |
| Other amounts payable | 47/48 | €3,076 | €3,093 | +€17 | +0.5% |
| Accrued charges and deferred income | 492/3 | €5,858 | €6,680 | +€822 | +14.0% |
| Remuneration, social security and pensions | 62 | €113,063 | €113,739 | +€676 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,746 | €26,717 | +€11,971 | +81.2% |
| Other operating charges | 640/8 | €4,956 | €2,257 | -€2,699 | -54.5% |
| Gross operating margin | 9900 | €253,656 | €193,101 | -€60,555 | -23.9% |
| Operating profit (loss) | 9901 | €120,892 | €50,388 | -€70,504 | -58.3% |
| Financial income | 75/76B | €1,668 | €950 | -€718 | -43.1% |
| Recurring financial income | 75 | €1,668 | €950 | -€718 | -43.1% |
| Financial charges | 65/66B | €1,798 | €3,217 | +€1,419 | +78.9% |
| Recurring financial charges | 65 | €1,798 | €3,217 | +€1,419 | +78.9% |
| Profit (loss) for the period before taxes | 9903 | €120,762 | €48,121 | -€72,641 | -60.2% |
| Income taxes | 67/77 | €42,064 | €19,572 | -€22,492 | -53.5% |
| Profit (loss) for the period | 9904 | €78,698 | €28,550 | -€50,149 | -63.7% |
| Profit (loss) for the period to be appropriated | 9905 | €78,698 | €28,550 | -€50,149 | -63.7% |
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 28 October 2026 via checked.be.