ACCELIUM: 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.
ACCELIUM
Largest movements
- Cash +€131,940
up €131,940 (+518.3%), from €25,455 to €157,395
mainly Current investments (+€100,000) and Net result for the year (+€54,720)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Tangible fixed assets -€6,373
down €6,373 (-32.5%), from €19,603 to €13,231
of which Furniture and vehicles: -€5,508
- Other debts +€16,913
up €16,913 (+54.6%), from €30,975 to €47,888
- Reserves +€6,832
up €6,832 (+6.3%), from €109,241 to €116,074
of which Distributable reserves: +€6,832
- Tax, wage and social debts +€3,746
up €3,746 (+40.0%), from €9,369 to €13,115
- Trade debts -€2,042
down €2,042 (-89.3%), from €2,286 to €245
- Gross operating margin +€10,367
up €10,367 (+13.3%), from €77,997 to €88,365
- Taxes +€2,850
up €2,850 (+11.5%), from €24,886 to €27,736
- Financial income +€921
up €921 (+130.2%), from €708 to €1,629
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 | €164,272 | €189,721 | +€25,449 | +15.5% |
| Fixed assets | 21/28 | €19,603 | €13,231 | -€6,373 | -32.5% |
| Tangible fixed assets | 22/27 | €19,603 | €13,231 | -€6,373 | -32.5% |
| Plant, machinery and equipment | 23 | €1,247 | €848 | -€398 | -31.9% |
| Furniture and vehicles | 24 | €15,127 | €9,619 | -€5,508 | -36.4% |
| Other tangible fixed assets | 26 | €3,229 | €2,763 | -€466 | -14.4% |
| Current assets | 29/58 | €144,669 | €176,490 | +€31,822 | +22.0% |
| Amounts receivable within one year | 40/41 | €18,952 | €18,809 | -€143 | -0.8% |
| Trade receivables | 40 | €18,150 | €18,150 | = | 0.0% |
| Other amounts receivable | 41 | €802 | €659 | -€143 | -17.8% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €25,455 | €157,395 | +€131,940 | +518.3% |
| Deferred charges and accrued income | 490/1 | €262 | €286 | +€25 | +9.4% |
| Total equity and liabilities | 10/49 | €164,272 | €189,721 | +€25,449 | +15.5% |
| Equity | 10/15 | €121,641 | €128,474 | +€6,832 | +5.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €109,241 | €116,074 | +€6,832 | +6.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €109,241 | €116,074 | +€6,832 | +6.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,631 | €61,247 | +€18,617 | +43.7% |
| Amounts payable within one year | 42/48 | €42,631 | €61,247 | +€18,617 | +43.7% |
| Trade debts | 44 | €2,286 | €245 | -€2,042 | -89.3% |
| Suppliers | 440/4 | €2,286 | €245 | -€2,042 | -89.3% |
| Taxes, remuneration and social security | 45 | €9,369 | €13,115 | +€3,746 | +40.0% |
| Taxes | 450/3 | €9,369 | €13,115 | +€3,746 | +40.0% |
| Other amounts payable | 47/48 | €30,975 | €47,888 | +€16,913 | +54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,322 | €6,373 | +€51 | +0.8% |
| Other operating charges | 640/8 | €1,081 | €1,009 | -€72 | -6.7% |
| Gross operating margin | 9900 | €77,997 | €88,365 | +€10,367 | +13.3% |
| Operating profit (loss) | 9901 | €70,594 | €80,983 | +€10,389 | +14.7% |
| Financial income | 75/76B | €708 | €1,629 | +€921 | +130.2% |
| Recurring financial income | 75 | €708 | €1,629 | +€921 | +130.2% |
| Financial charges | 65/66B | €159 | €156 | -€3 | -1.9% |
| Recurring financial charges | 65 | €159 | €156 | -€3 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €71,143 | €82,456 | +€11,313 | +15.9% |
| Income taxes | 67/77 | €24,886 | €27,736 | +€2,850 | +11.5% |
| Profit (loss) for the period | 9904 | €46,257 | €54,720 | +€8,464 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,257 | €54,720 | +€8,464 | +18.3% |
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 7 October 2026 via checked.be.