ACCENT CONSTRUCT: 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.
What changed
ACCENT CONSTRUCT
NACE 78.200, Temporary employment agencies and other provision of personnel
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€5.3m
2024 · €3.2m+€2.1m
Equity
€12.2m
2024 · €8.6m+€3.6m
Cash
-
not filed
Balance sheet total
€35.2m
2024 · €29.3m+€5.9m
Largest movements
Assets
- Receivables within one year +€7.0m
up €7.0m (+25.3%), from €27.7m to €34.7m
of which Other amounts receivable: +€8.4m
- Deferred charges and accrued income -€915,050
down €915,050 (-74.2%), from €1.2m to €317,343
Equity and liabilities
- Profit (loss) carried forward +€3.4m
up €3.4m (+39.5%), from €8.5m to €11.9m
- Other debts +€2.7m
up €2.7m (+802%), from €342,651 to €3.1m
Income statement
- Turnover +€49.6m
up €49.6m (+47.6%), from €104.2m to €153.8m
- Staff costs +€40.3m
up €40.3m (+46.2%), from €87.2m to €127.4m
- Services and other goods +€6.4m
up €6.4m (+38.2%), from €16.7m to €23.1m
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.
Result 2024
€3.2m
Turnover
+€49.6m
Other operating income
+€790,735
Services and other goods
-€6.4m
Staff costs
-€40.3m
Depreciation
+€95,534
Write-downs
+€61,854
Other operating charges
-€1.3m
Other operating items
+€38,256
Financial income
+€521,145
Financial charges
-€198,418
Taxes
-€911,102
Result 2025
€5.3m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,300,720 | €35,237,539 | +€5.9m | +20.3% |
| Fixed assets | 21/28 | €365,834 | €220,094 | -€145,740 | -39.8% |
| Intangible fixed assets | 21 | €48,467 | €2,028 | -€46,439 | -95.8% |
| Tangible fixed assets | 22/27 | €304,804 | €205,790 | -€99,014 | -32.5% |
| Plant, machinery and equipment | 23 | €1,811 | €732 | -€1,079 | -59.6% |
| Furniture and vehicles | 24 | €63,297 | €32,314 | -€30,983 | -48.9% |
| Other tangible fixed assets | 26 | €239,696 | €172,744 | -€66,952 | -27.9% |
| Financial fixed assets | 28 | €12,562 | €12,276 | -€286 | -2.3% |
| Other financial fixed assets | 284/8 | €12,562 | €12,276 | -€286 | -2.3% |
| Amounts receivable and cash guarantees | 285/8 | €12,562 | €12,276 | -€286 | -2.3% |
| Current assets | 29/58 | €28,934,886 | €35,017,445 | +€6.1m | +21.0% |
| Amounts receivable within one year | 40/41 | €27,702,494 | €34,700,102 | +€7.0m | +25.3% |
| Trade receivables | 40 | €6,361,623 | €4,936,828 | -€1.4m | -22.4% |
| Other amounts receivable | 41 | €21,340,871 | €29,763,274 | +€8.4m | +39.5% |
| Deferred charges and accrued income | 490/1 | €1,232,393 | €317,343 | -€915,050 | -74.2% |
| Total equity and liabilities | 10/49 | €29,300,720 | €35,237,539 | +€5.9m | +20.3% |
| Equity | 10/15 | €8,619,807 | €12,192,816 | +€3.6m | +41.5% |
| Contributions | 10/11 | €76,649 | €262,180 | +€185,531 | +242% |
| Capital | 10 | €76,649 | €262,180 | +€185,531 | +242% |
| Issued capital | 100 | €76,649 | €262,180 | +€185,531 | +242% |
| Reserves | 13 | €7,665 | €26,218 | +€18,553 | +242% |
| Non-distributable reserves | 130/1 | €7,665 | €26,218 | +€18,553 | +242% |
| Legal reserve | 130 | €7,665 | €26,218 | +€18,553 | +242% |
| Profit (loss) carried forward | 14 | €8,535,493 | €11,904,418 | +€3.4m | +39.5% |
| Amounts payable | 17/49 | €20,680,913 | €23,044,723 | +€2.4m | +11.4% |
| Amounts payable within one year | 42/48 | €20,656,404 | €23,023,375 | +€2.4m | +11.5% |
| Trade debts | 44 | €5,395,127 | €5,166,351 | -€228,776 | -4.2% |
| Suppliers | 440/4 | €5,395,127 | €5,166,351 | -€228,776 | -4.2% |
| Advances received on contracts in progress | 46 | €49,390 | €36,390 | -€13,000 | -26.3% |
| Taxes, remuneration and social security | 45 | €14,869,237 | €14,730,991 | -€138,246 | -0.9% |
| Taxes | 450/3 | €5,118,887 | €3,511,519 | -€1.6m | -31.4% |
| Remuneration and social security | 454/9 | €9,750,349 | €11,219,472 | +€1.5m | +15.1% |
| Other amounts payable | 47/48 | €342,651 | €3,089,644 | +€2.7m | +802% |
| Accrued charges and deferred income | 492/3 | €24,509 | €21,349 | -€3,160 | -12.9% |
| Operating income | 70/76A | €109,710,867 | €160,107,482 | +€50.4m | +45.9% |
| Turnover | 70 | €104,203,433 | €153,809,312 | +€49.6m | +47.6% |
| Other operating income | 74 | €5,507,434 | €6,298,169 | +€790,735 | +14.4% |
| Operating charges | 60/66A | €104,901,417 | €152,648,211 | +€47.7m | +45.5% |
| Services and other goods | 61 | €16,740,342 | €23,135,760 | +€6.4m | +38.2% |
| Remuneration, social security and pensions | 62 | €87,168,014 | €127,441,463 | +€40.3m | +46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €277,068 | €181,534 | -€95,534 | -34.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €370,373 | €308,518 | -€61,854 | -16.7% |
| Other operating charges | 640/8 | €307,366 | €1,580,936 | +€1.3m | +414% |
| Non-recurring operating charges | 66A | €38,256 | - | -€38,256 | |
| Operating profit (loss) | 9901 | €4,809,450 | €7,459,270 | +€2.6m | +55.1% |
| Financial income | 75/76B | €393,939 | €915,084 | +€521,145 | +132% |
| Recurring financial income | 75 | €393,939 | €915,084 | +€521,145 | +132% |
| Income from current assets | 751 | €393,563 | €915,050 | +€521,486 | +133% |
| Other financial income | 752/9 | €376 | €34 | -€342 | -90.9% |
| Financial charges | 65/66B | €484,094 | €682,511 | +€198,418 | +41.0% |
| Recurring financial charges | 65 | €484,094 | €682,511 | +€198,418 | +41.0% |
| Debt charges | 650 | €191,643 | €344,780 | +€153,137 | +79.9% |
| Other financial charges | 652/9 | €292,450 | €337,731 | +€45,281 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €4,719,296 | €7,691,843 | +€3.0m | +63.0% |
| Income taxes | 67/77 | €1,504,025 | €2,415,127 | +€911,102 | +60.6% |
| Taxes | 670/3 | €1,504,025 | €2,415,127 | +€911,102 | +60.6% |
| Profit (loss) for the period | 9904 | €3,215,270 | €5,276,716 | +€2.1m | +64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,215,270 | €5,276,716 | +€2.1m | +64.1% |
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 13 October 2026 via checked.be.