I believe your acl 105 is input acl at inside facing interface of router. In that case, you cannot use 188.8.131.52. You have to use real IP address of server. NAT operation hasn’t occured when router check the input ACL yet. Please see this link from Cisco.
Tip: If you are in doubt, apend “access-list xxx deny ip any any log” to acl and watch your log to see whether your legit traffic has been blocked.