ACCECONSULT: what changed
Two fiscal 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.
ACCECONSULT
Largest movements
- Cash +€19,729
up €19,729 (+524.5%), from €3,761 to €23,491
mainly Net result for the year (+€57,567) and Depreciation (+€23,447)
- Receivables within one year -€3,923
down €3,923 (-5.6%), from €69,588 to €65,665
of which Trade receivables: -€23,205
- Reserves +€28,067
up €28,067 (+73.4%), from €38,231 to €66,298
- Current portion of long-term debt -€6,800
down €6,800 (-19.5%), from €34,798 to €27,998
- Debts after one year +€5,910
up €5,910 (+3.7%), from €161,265 to €167,174
- Trade debts -€4,013
down €4,013 (-37.2%), from €10,796 to €6,783
- Tax, wage and social debts -€3,150
down €3,150 (-8.4%), from €37,360 to €34,210
- Gross operating margin +€6,688
up €6,688 (+6.4%), from €104,942 to €111,629
- Taxes +€3,032
up €3,032 (+15.0%), from €20,163 to €23,195
- Depreciation +€2,894
up €2,894 (+14.1%), from €20,553 to €23,447
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 | €294,390 | €314,828 | +€20,438 | +6.9% |
| Fixed assets | 21/28 | €210,211 | €212,947 | +€2,736 | +1.3% |
| Tangible fixed assets | 22/27 | €210,211 | €212,947 | +€2,736 | +1.3% |
| Land and buildings | 22 | €139,407 | €134,785 | -€4,621 | -3.3% |
| Plant, machinery and equipment | 23 | €2,239 | €1,760 | -€479 | -21.4% |
| Furniture and vehicles | 24 | €998 | €23,368 | +€22,370 | +2241.9% |
| Leasing and similar rights | 25 | €62,900 | €50,017 | -€12,883 | -20.5% |
| Other tangible fixed assets | 26 | €4,668 | €3,017 | -€1,652 | -35.4% |
| Current assets | 29/58 | €84,179 | €101,881 | +€17,702 | +21.0% |
| Amounts receivable within one year | 40/41 | €69,588 | €65,665 | -€3,923 | -5.6% |
| Trade receivables | 40 | €53,921 | €30,716 | -€23,205 | -43.0% |
| Other amounts receivable | 41 | €15,667 | €34,950 | +€19,282 | +123.1% |
| Current investments | 50/53 | €4,854 | €7,329 | +€2,475 | +51.0% |
| Cash at bank and in hand | 54/58 | €3,761 | €23,491 | +€19,729 | +524.5% |
| Deferred charges and accrued income | 490/1 | €5,976 | €5,396 | -€580 | -9.7% |
| Total equity and liabilities | 10/49 | €294,390 | €314,828 | +€20,438 | +6.9% |
| Equity | 10/15 | €46,291 | €74,358 | +€28,067 | +60.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €38,231 | €66,298 | +€28,067 | +73.4% |
| Distributable reserves | 133 | €38,231 | €66,298 | +€28,067 | +73.4% |
| Amounts payable | 17/49 | €248,099 | €240,470 | -€7,629 | -3.1% |
| Amounts payable after more than one year | 17 | €161,265 | €167,174 | +€5,910 | +3.7% |
| Financial debts | 170/4 | €161,265 | €167,174 | +€5,910 | +3.7% |
| Amounts payable within one year | 42/48 | €86,834 | €73,295 | -€13,539 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €34,798 | €27,998 | -€6,800 | -19.5% |
| Trade debts | 44 | €10,796 | €6,783 | -€4,013 | -37.2% |
| Suppliers | 440/4 | €10,796 | €6,783 | -€4,013 | -37.2% |
| Taxes, remuneration and social security | 45 | €37,360 | €34,210 | -€3,150 | -8.4% |
| Taxes | 450/3 | €37,360 | €34,210 | -€3,150 | -8.4% |
| Other amounts payable | 47/48 | €3,880 | €4,304 | +€425 | +10.9% |
| Non-recurring operating income | 76A | €4,741 | - | -€4,741 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,553 | €23,447 | +€2,894 | +14.1% |
| Other operating charges | 640/8 | €1,320 | €989 | -€331 | -25.1% |
| Gross operating margin | 9900 | €104,942 | €111,629 | +€6,688 | +6.4% |
| Operating profit (loss) | 9901 | €83,069 | €87,193 | +€4,125 | +5.0% |
| Financial income | 75/76B | €9 | €47 | +€39 | +447.5% |
| Recurring financial income | 75 | €9 | €47 | +€39 | +447.5% |
| Financial charges | 65/66B | €6,363 | €6,479 | +€116 | +1.8% |
| Recurring financial charges | 65 | €6,363 | €6,479 | +€116 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €76,714 | €80,762 | +€4,048 | +5.3% |
| Income taxes | 67/77 | €20,163 | €23,195 | +€3,032 | +15.0% |
| Profit (loss) for the period | 9904 | €56,551 | €57,567 | +€1,016 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,551 | €57,567 | +€1,016 | +1.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.