ACCEMUNDO: 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.
ACCEMUNDO
Largest movements
- Receivables within one year +€32,336
up €32,336 (+90.4%), from €35,783 to €68,119
of which Trade receivables: +€32,336
- Cash +€17,695
up €17,695 (+873%), from €2,026 to €19,721
mainly Trade debts (+€39,038) and Depreciation (+€14,667)
- Tangible fixed assets -€14,667
down €14,667 (-25.0%), from €58,666 to €43,999
- Stocks and contracts -€8,000
down €8,000 (-69.7%), from €11,471 to €3,471
- Trade debts +€39,038
up €39,038 (+390%), from €10,009 to €49,047
- Debts after one year -€15,349
down €15,349 (-40.6%), from €37,851 to €22,502
- Profit (loss) carried forward +€3,918
up €3,918 (+21.3%), from €18,419 to €22,337
- Gross operating margin -€20,060
down €20,060 (-46.0%), from €43,603 to €23,543
- Depreciation -€13,358
down €13,358 (-47.7%), from €28,025 to €14,667
- Write-downs -€6,102
no longer reported in 2025 (was €6,102)
- Financial charges -€667
down €667 (-21.7%), from €3,078 to €2,411
- Other operating charges +€456
up €456 (+21.8%), from €2,091 to €2,547
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 | €108,156 | €135,520 | +€27,364 | +25.3% |
| Fixed assets | 21/28 | €58,876 | €44,209 | -€14,667 | -24.9% |
| Tangible fixed assets | 22/27 | €58,666 | €43,999 | -€14,667 | -25.0% |
| Land and buildings | 22 | €58,666 | €43,999 | -€14,667 | -25.0% |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €49,280 | €91,311 | +€42,031 | +85.3% |
| Stocks and contracts in progress | 3 | €11,471 | €3,471 | -€8,000 | -69.7% |
| Stocks | 30/36 | €11,471 | €3,471 | -€8,000 | -69.7% |
| Amounts receivable within one year | 40/41 | €35,783 | €68,119 | +€32,336 | +90.4% |
| Trade receivables | 40 | €35,681 | €68,017 | +€32,336 | +90.6% |
| Other amounts receivable | 41 | €102 | €102 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,026 | €19,721 | +€17,695 | +873% |
| Total equity and liabilities | 10/49 | €108,156 | €135,520 | +€27,364 | +25.3% |
| Equity | 10/15 | €38,879 | €42,797 | +€3,918 | +10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,419 | €22,337 | +€3,918 | +21.3% |
| Amounts payable | 17/49 | €69,277 | €92,723 | +€23,446 | +33.8% |
| Amounts payable after more than one year | 17 | €37,851 | €22,502 | -€15,349 | -40.6% |
| Financial debts | 170/4 | €37,851 | €22,502 | -€15,349 | -40.6% |
| Amounts payable within one year | 42/48 | €31,426 | €70,221 | +€38,795 | +123% |
| Current portion of amounts payable after more than one year | 42 | €16,910 | €16,495 | -€415 | -2.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €10,009 | €49,047 | +€39,038 | +390% |
| Suppliers | 440/4 | €10,009 | €49,047 | +€39,038 | +390% |
| Taxes, remuneration and social security | 45 | €4,507 | €4,679 | +€172 | +3.8% |
| Taxes | 450/3 | €4,507 | €4,679 | +€172 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,025 | €14,667 | -€13,358 | -47.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,102 | - | -€6,102 | |
| Other operating charges | 640/8 | €2,091 | €2,547 | +€456 | +21.8% |
| Gross operating margin | 9900 | €43,603 | €23,543 | -€20,060 | -46.0% |
| Operating profit (loss) | 9901 | €7,385 | €6,329 | -€1,056 | -14.3% |
| Financial charges | 65/66B | €3,078 | €2,411 | -€667 | -21.7% |
| Recurring financial charges | 65 | €3,078 | €2,411 | -€667 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €4,307 | €3,918 | -€389 | -9.0% |
| Profit (loss) for the period | 9904 | €4,307 | €3,918 | -€389 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,307 | €3,918 | -€389 | -9.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.