ACCELERATR: 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.
ACCELERATR
Largest movements
- Financial fixed assets +€11,863
new in 2025: €11,863
- Receivables within one year -€11,656
down €11,656 (-72.5%), from €16,083 to €4,427
of which Trade receivables: -€13,333
- Current investments +€2,392
up €2,392 (+2.1%), from €112,896 to €115,288
- Cash +€1,755
up €1,755 (+159%), from €1,105 to €2,860
mainly Net result for the year (+€177,791) and Receivables within one year (+€11,656)
- Profit (loss) carried forward +€98,651
up €98,651 (+5,153%), from €1,915 to €100,566
- Other debts -€89,622
down €89,622 (-74.7%), from €120,000 to €30,378
- Tax, wage and social debts -€2,767
no longer reported in 2025 (was €2,767)
- Trade debts -€1,908
down €1,908 (-56.1%), from €3,402 to €1,494
- Gross operating margin +€134,824
up €134,824 (+310%), from €43,437 to €178,261
- Purchases and services +€104,386
new in 2025: €104,386
- Taxes -€18,991
no longer reported in 2025 (was €18,991)
- Financial income -€2,146
down €2,146 (-48.8%), from €4,395 to €2,249
of which Financial income: -€2,284
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 | €130,084 | €134,438 | +€4,354 | +3.3% |
| Fixed assets | 21/28 | - | €11,863 | +€11,863 | |
| Financial fixed assets | 28 | - | €11,863 | +€11,863 | |
| Current assets | 29/58 | €130,084 | €122,575 | -€7,509 | -5.8% |
| Amounts receivable within one year | 40/41 | €16,083 | €4,427 | -€11,656 | -72.5% |
| Trade receivables | 40 | €16,000 | €2,667 | -€13,333 | -83.3% |
| Other amounts receivable | 41 | €83 | €1,760 | +€1,677 | +2,015% |
| Current investments | 50/53 | €112,896 | €115,288 | +€2,392 | +2.1% |
| Cash at bank and in hand | 54/58 | €1,105 | €2,860 | +€1,755 | +159% |
| Total equity and liabilities | 10/49 | €130,084 | €134,438 | +€4,354 | +3.3% |
| Equity | 10/15 | €3,915 | €102,566 | +€98,651 | +2,520% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,915 | €100,566 | +€98,651 | +5,153% |
| Amounts payable | 17/49 | €126,170 | €31,872 | -€94,298 | -74.7% |
| Amounts payable within one year | 42/48 | €126,170 | €31,872 | -€94,298 | -74.7% |
| Trade debts | 44 | €3,402 | €1,494 | -€1,908 | -56.1% |
| Suppliers | 440/4 | €3,402 | €1,494 | -€1,908 | -56.1% |
| Taxes, remuneration and social security | 45 | €2,767 | - | -€2,767 | |
| Taxes | 450/3 | €2,767 | - | -€2,767 | |
| Other amounts payable | 47/48 | €120,000 | €30,378 | -€89,622 | -74.7% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €104,386 | +€104,386 | |
| Remuneration, social security and pensions | 62 | - | €124 | +€124 | |
| Other operating charges | 640/8 | €1,117 | €1,357 | +€240 | +21.4% |
| Gross operating margin | 9900 | €43,437 | €178,261 | +€134,824 | +310% |
| Operating profit (loss) | 9901 | €42,320 | €176,780 | +€134,460 | +318% |
| Financial income | 75/76B | €4,395 | €2,249 | -€2,146 | -48.8% |
| Recurring financial income | 75 | €4,395 | €2,111 | -€2,284 | -52.0% |
| Non-recurring financial income | 76B | - | €138 | +€138 | |
| Financial charges | 65/66B | €1,906 | €1,238 | -€668 | -35.0% |
| Recurring financial charges | 65 | €1,906 | €1,238 | -€668 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €44,809 | €177,791 | +€132,982 | +297% |
| Income taxes | 67/77 | €18,991 | - | -€18,991 | |
| Profit (loss) for the period | 9904 | €25,818 | €177,791 | +€151,973 | +589% |
| Profit (loss) for the period to be appropriated | 9905 | €25,818 | €177,791 | +€151,973 | +589% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.