Accelerate-IT: 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.
Accelerate-IT
Largest movements
- Cash -€15,509
down €15,509 (-43.3%), from €35,804 to €20,295
mainly Current investments (-€11,744) and Receivables within one year (-€8,167)
- Current investments +€11,744
new in 2025: €11,744
- Receivables within one year +€8,167
up €8,167 (+52.7%), from €15,488 to €23,656
of which Trade receivables: +€8,168
- Deferred charges and accrued income +€5,306
up €5,306 (+86.8%), from €6,112 to €11,418
- Tangible fixed assets -€2,179
down €2,179 (-27.4%), from €7,942 to €5,763
of which Furniture and vehicles: -€1,153
- Reserves +€11,250
up €11,250 (+22.8%), from €49,347 to €60,597
- Other debts -€3,163
down €3,163 (-47.9%), from €6,596 to €3,433
- Trade debts -€2,119
down €2,119 (-56.8%), from €3,728 to €1,609
- Tax, wage and social debts +€1,920
up €1,920 (+80.4%), from €2,387 to €4,307
- Gross operating margin -€42,515
down €42,515 (-64.8%), from €65,597 to €23,082
- Taxes -€7,745
down €7,745 (-54.6%), from €14,181 to €6,436
- Financial charges +€1,809
up €1,809 (+148.3%), from €1,220 to €3,028
- Depreciation +€1,532
up €1,532 (+236.9%), from €647 to €2,179
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 | €65,347 | €73,326 | +€7,979 | +12.2% |
| Fixed assets | 21/28 | €7,942 | €6,213 | -€1,729 | -21.8% |
| Tangible fixed assets | 22/27 | €7,942 | €5,763 | -€2,179 | -27.4% |
| Plant, machinery and equipment | 23 | €1,819 | €1,429 | -€390 | -21.4% |
| Furniture and vehicles | 24 | €2,948 | €1,795 | -€1,153 | -39.1% |
| Other tangible fixed assets | 26 | €3,176 | €2,540 | -€636 | -20.0% |
| Financial fixed assets | 28 | - | €450 | +€450 | |
| Current assets | 29/58 | €57,405 | €67,113 | +€9,708 | +16.9% |
| Amounts receivable within one year | 40/41 | €15,488 | €23,656 | +€8,167 | +52.7% |
| Trade receivables | 40 | €15,488 | €23,656 | +€8,168 | +52.7% |
| Other amounts receivable | 41 | €0 | €0 | -€0 | -100.0% |
| Current investments | 50/53 | - | €11,744 | +€11,744 | |
| Cash at bank and in hand | 54/58 | €35,804 | €20,295 | -€15,509 | -43.3% |
| Deferred charges and accrued income | 490/1 | €6,112 | €11,418 | +€5,306 | +86.8% |
| Total equity and liabilities | 10/49 | €65,347 | €73,326 | +€7,979 | +12.2% |
| Equity | 10/15 | €52,347 | €63,597 | +€11,250 | +21.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,347 | €60,597 | +€11,250 | +22.8% |
| Distributable reserves | 133 | €49,347 | €60,597 | +€11,250 | +22.8% |
| Amounts payable | 17/49 | €13,000 | €9,729 | -€3,271 | -25.2% |
| Amounts payable within one year | 42/48 | €12,735 | €9,374 | -€3,361 | -26.4% |
| Financial debts | 43 | €25 | €25 | = | 0.0% |
| Credit institutions | 430/8 | €25 | €25 | = | 0.0% |
| Trade debts | 44 | €3,728 | €1,609 | -€2,119 | -56.8% |
| Suppliers | 440/4 | €3,728 | €1,609 | -€2,119 | -56.8% |
| Taxes, remuneration and social security | 45 | €2,387 | €4,307 | +€1,920 | +80.4% |
| Taxes | 450/3 | €2,387 | €4,307 | +€1,920 | +80.4% |
| Other amounts payable | 47/48 | €6,596 | €3,433 | -€3,163 | -47.9% |
| Accrued charges and deferred income | 492/3 | €265 | €355 | +€91 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €647 | €2,179 | +€1,532 | +236.9% |
| Other operating charges | 640/8 | €50 | €189 | +€139 | +278.8% |
| Non-recurring operating charges | 66A | €152 | €0 | -€152 | -100.0% |
| Gross operating margin | 9900 | €65,597 | €23,082 | -€42,515 | -64.8% |
| Operating profit (loss) | 9901 | €64,748 | €20,714 | -€44,035 | -68.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | +9000.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +9000.0% |
| Financial charges | 65/66B | €1,220 | €3,028 | +€1,809 | +148.3% |
| Recurring financial charges | 65 | €1,220 | €3,028 | +€1,809 | +148.3% |
| Profit (loss) for the period before taxes | 9903 | €63,529 | €17,686 | -€45,842 | -72.2% |
| Income taxes | 67/77 | €14,181 | €6,436 | -€7,745 | -54.6% |
| Profit (loss) for the period | 9904 | €49,347 | €11,250 | -€38,097 | -77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,347 | €11,250 | -€38,097 | -77.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.