ACCELERATIONEXUS: 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.
ACCELERATIONEXUS
Largest movements
- Cash -€111,400
down €111,400 (-42.5%), from €262,020 to €150,619
mainly Current investments (-€98,909) and Tax, wage and social debts (-€19,472)
- Current investments +€98,909
new in 2025: €98,909
- Receivables within one year +€19,174
up €19,174 (+26.6%), from €72,162 to €91,337
of which Other amounts receivable: +€19,554
- Advances received +€33,733
up €33,733 (+88.8%), from €37,995 to €71,728
- Tax, wage and social debts -€19,472
down €19,472 (-18.3%), from €106,637 to €87,166
- Profit (loss) carried forward -€6,276
new in 2025: -€6,276
- Gross operating margin -€277,350
down €277,350 (-97.8%), from €283,672 to €6,322
- Taxes -€84,819
down €84,819 (-98.9%), from €85,740 to €921
- Financial charges +€8,190
up €8,190 (+1155.5%), from €709 to €8,899
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 | €348,335 | €352,774 | +€4,440 | +1.3% |
| Formation expenses | 20 | €291 | €0 | -€291 | -100.0% |
| Fixed assets | 21/28 | €12,679 | €10,487 | -€2,192 | -17.3% |
| Tangible fixed assets | 22/27 | €12,679 | €10,487 | -€2,192 | -17.3% |
| Plant, machinery and equipment | 23 | €2,634 | €2,475 | -€159 | -6.0% |
| Furniture and vehicles | 24 | €10,045 | €8,012 | -€2,033 | -20.2% |
| Current assets | 29/58 | €335,365 | €342,287 | +€6,923 | +2.1% |
| Amounts receivable within one year | 40/41 | €72,162 | €91,337 | +€19,174 | +26.6% |
| Trade receivables | 40 | €72,162 | €71,783 | -€380 | -0.5% |
| Other amounts receivable | 41 | - | €19,554 | +€19,554 | |
| Current investments | 50/53 | - | €98,909 | +€98,909 | |
| Cash at bank and in hand | 54/58 | €262,020 | €150,619 | -€111,400 | -42.5% |
| Deferred charges and accrued income | 490/1 | €1,182 | €1,422 | +€240 | +20.3% |
| Total equity and liabilities | 10/49 | €348,335 | €352,774 | +€4,440 | +1.3% |
| Equity | 10/15 | €197,863 | €191,586 | -€6,276 | -3.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €195,863 | €195,863 | = | 0.0% |
| Distributable reserves | 133 | €195,863 | €195,863 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,276 | -€6,276 | |
| Amounts payable | 17/49 | €150,472 | €161,188 | +€10,716 | +7.1% |
| Amounts payable within one year | 42/48 | €150,472 | €161,188 | +€10,716 | +7.1% |
| Trade debts | 44 | €4,189 | €2,294 | -€1,894 | -45.2% |
| Suppliers | 440/4 | €4,189 | €2,294 | -€1,894 | -45.2% |
| Advances received on contracts in progress | 46 | €37,995 | €71,728 | +€33,733 | +88.8% |
| Taxes, remuneration and social security | 45 | €106,637 | €87,166 | -€19,472 | -18.3% |
| Taxes | 450/3 | €106,637 | €87,166 | -€19,472 | -18.3% |
| Other amounts payable | 47/48 | €1,651 | €0 | -€1,651 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,361 | €3,746 | +€2,385 | +175.3% |
| Other operating charges | 640/8 | - | €537 | +€537 | |
| Gross operating margin | 9900 | €283,672 | €6,322 | -€277,350 | -97.8% |
| Operating profit (loss) | 9901 | €282,312 | €2,039 | -€280,273 | -99.3% |
| Financial income | 75/76B | - | €1,505 | +€1,505 | |
| Recurring financial income | 75 | - | €1,505 | +€1,505 | |
| Financial charges | 65/66B | €709 | €8,899 | +€8,190 | +1155.5% |
| Recurring financial charges | 65 | €709 | €8,899 | +€8,190 | +1155.5% |
| Profit (loss) for the period before taxes | 9903 | €281,603 | -€5,355 | -€286,958 | |
| Income taxes | 67/77 | €85,740 | €921 | -€84,819 | -98.9% |
| Profit (loss) for the period | 9904 | €195,863 | -€6,276 | -€202,139 | |
| Profit (loss) for the period to be appropriated | 9905 | €195,863 | -€6,276 | -€202,139 |
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 5 October 2026 via checked.be.