ACCENT ART & DESIGN: 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 ART & DESIGN
Largest movements
- Cash +€4,711
up €4,711 (+19.3%), from €24,444 to €29,155
- Receivables within one year +€2,182
up €2,182 (+156%), from €1,398 to €3,580
of which Trade receivables: +€2,630
- Tangible fixed assets -€440
down €440 (-20.7%), from €2,127 to €1,687
- Advances received +€6,600
new in 2024: €6,600
- Profit (loss) carried forward +€5,007
up €5,007 (+30.3%), from -€16,508 to -€11,501
- Trade debts -€3,190
down €3,190 (-63.3%), from €5,039 to €1,849
- Tax, wage and social debts -€2,308
down €2,308 (-67.8%), from €3,405 to €1,097
- Other debts +€382
up €382 (+2.5%), from €15,553 to €15,934
- Gross operating margin +€3,444
up €3,444 (+42.7%), from €8,062 to €11,505
- Financial income -€1,648
no longer reported in 2024 (was €1,648)
- Financial charges -€157
down €157 (-28.8%), from €544 to €387
- Depreciation +€147
up €147 (+200%), from €73 to €220
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,119 | €34,571 | +€6,453 | +22.9% |
| Fixed assets | 21/28 | €2,277 | €1,837 | -€440 | -19.3% |
| Tangible fixed assets | 22/27 | €2,127 | €1,687 | -€440 | -20.7% |
| Other tangible fixed assets | 26 | €2,127 | €1,687 | -€440 | -20.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €25,842 | €32,735 | +€6,893 | +26.7% |
| Amounts receivable within one year | 40/41 | €1,398 | €3,580 | +€2,182 | +156% |
| Trade receivables | 40 | €950 | €3,580 | +€2,630 | +277% |
| Other amounts receivable | 41 | €448 | - | -€448 | |
| Cash at bank and in hand | 54/58 | €24,444 | €29,155 | +€4,711 | +19.3% |
| Total equity and liabilities | 10/49 | €28,119 | €34,571 | +€6,453 | +22.9% |
| Equity | 10/15 | €3,952 | €8,959 | +€5,007 | +127% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€16,508 | -€11,501 | +€5,007 | +30.3% |
| Amounts payable | 17/49 | €24,166 | €25,612 | +€1,446 | +6.0% |
| Amounts payable within one year | 42/48 | €23,997 | €25,612 | +€1,616 | +6.7% |
| Financial debts | 43 | - | €132 | +€132 | |
| Credit institutions | 430/8 | - | €132 | +€132 | |
| Trade debts | 44 | €5,039 | €1,849 | -€3,190 | -63.3% |
| Suppliers | 440/4 | €5,039 | €1,849 | -€3,190 | -63.3% |
| Advances received on contracts in progress | 46 | - | €6,600 | +€6,600 | |
| Taxes, remuneration and social security | 45 | €3,405 | €1,097 | -€2,308 | -67.8% |
| Taxes | 450/3 | €3,405 | €1,097 | -€2,308 | -67.8% |
| Other amounts payable | 47/48 | €15,553 | €15,934 | +€382 | +2.5% |
| Accrued charges and deferred income | 492/3 | €170 | - | -€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73 | €220 | +€147 | +200% |
| Other operating charges | 640/8 | €458 | €519 | +€61 | +13.3% |
| Gross operating margin | 9900 | €8,062 | €11,505 | +€3,444 | +42.7% |
| Operating profit (loss) | 9901 | €7,531 | €10,767 | +€3,236 | +43.0% |
| Financial income | 75/76B | €1,648 | - | -€1,648 | |
| Recurring financial income | 75 | €1,648 | - | -€1,648 | |
| Financial charges | 65/66B | €544 | €387 | -€157 | -28.8% |
| Recurring financial charges | 65 | €544 | €387 | -€157 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €8,634 | €10,379 | +€1,745 | +20.2% |
| Profit (loss) for the period | 9904 | €8,634 | €10,379 | +€1,745 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,634 | €10,379 | +€1,745 | +20.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.