Accent Aigu: 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.
Accent Aigu
Largest movements
- Receivables within one year +€17,079
up €17,079 (+45.5%), from €37,570 to €54,649
of which Other amounts receivable: +€39,100
- Cash -€6,457
down €6,457 (-33.9%), from €19,073 to €12,616
mainly Contributions, distributions and other (-€24,816) and Receivables within one year (-€17,079)
- Tangible fixed assets -€1,630
down €1,630 (-81.3%), from €2,006 to €376
- Deferred charges and accrued income +€905
up €905 (+823.0%), from €110 to €1,015
- Other debts +€18,915
up €18,915 (+49.5%), from €38,234 to €57,149
- Reserves -€12,183
down €12,183 (-100.0%), from €12,183 to €0
- Tax, wage and social debts +€7,339
up €7,339 (+58.5%), from €12,555 to €19,894
of which Taxes: +€5,136
- Trade debts -€4,175
down €4,175 (-50.4%), from €8,287 to €4,112
- Gross operating margin +€917
up €917 (+4.0%), from €23,025 to €23,942
- Other operating charges +€486
up €486 (+48.7%), from €997 to €1,483
- Financial charges +€282
up €282 (+7.5%), from €3,782 to €4,064
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 | €73,259 | €83,155 | +€9,896 | +13.5% |
| Fixed assets | 21/28 | €2,006 | €376 | -€1,630 | -81.3% |
| Tangible fixed assets | 22/27 | €2,006 | €376 | -€1,630 | -81.3% |
| Furniture and vehicles | 24 | €2,006 | €376 | -€1,630 | -81.3% |
| Current assets | 29/58 | €71,253 | €82,779 | +€11,526 | +16.2% |
| Amounts receivable after more than one year | 29 | €14,500 | €14,500 | = | 0.0% |
| Other amounts receivable | 291 | €14,500 | €14,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,570 | €54,649 | +€17,079 | +45.5% |
| Trade receivables | 40 | €37,570 | €15,549 | -€22,022 | -58.6% |
| Other amounts receivable | 41 | €0 | €39,100 | +€39,100 | |
| Cash at bank and in hand | 54/58 | €19,073 | €12,616 | -€6,457 | -33.9% |
| Deferred charges and accrued income | 490/1 | €110 | €1,015 | +€905 | +823.0% |
| Total equity and liabilities | 10/49 | €73,259 | €83,155 | +€9,896 | +13.5% |
| Equity | 10/15 | €14,183 | €2,000 | -€12,183 | -85.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €12,183 | €0 | -€12,183 | -100.0% |
| Distributable reserves | 133 | €12,183 | €0 | -€12,183 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,076 | €81,155 | +€22,079 | +37.4% |
| Amounts payable within one year | 42/48 | €59,076 | €81,155 | +€22,079 | +37.4% |
| Trade debts | 44 | €8,287 | €4,112 | -€4,175 | -50.4% |
| Suppliers | 440/4 | €8,287 | €4,112 | -€4,175 | -50.4% |
| Taxes, remuneration and social security | 45 | €12,555 | €19,894 | +€7,339 | +58.5% |
| Taxes | 450/3 | €10,432 | €15,568 | +€5,136 | +49.2% |
| Remuneration and social security | 454/9 | €2,123 | €4,326 | +€2,203 | +103.7% |
| Other amounts payable | 47/48 | €38,234 | €57,149 | +€18,915 | +49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,844 | €1,630 | -€213 | -11.6% |
| Other operating charges | 640/8 | €997 | €1,483 | +€486 | +48.7% |
| Gross operating margin | 9900 | €23,025 | €23,942 | +€917 | +4.0% |
| Operating profit (loss) | 9901 | €20,184 | €20,829 | +€645 | +3.2% |
| Financial income | 75/76B | €1,016 | €1,015 | -€1 | -0.1% |
| Recurring financial income | 75 | €1,016 | €1,015 | -€1 | -0.1% |
| Financial charges | 65/66B | €3,782 | €4,064 | +€282 | +7.5% |
| Recurring financial charges | 65 | €3,782 | €4,064 | +€282 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €17,418 | €17,780 | +€362 | +2.1% |
| Income taxes | 67/77 | €5,235 | €5,147 | -€88 | -1.7% |
| Profit (loss) for the period | 9904 | €12,183 | €12,633 | +€450 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,183 | €12,633 | +€450 | +3.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.