ACCENT EVENTS: 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 EVENTS
Largest movements
- Tangible fixed assets -€22,063
down €22,063 (-76.1%), from €29,003 to €6,939
of which Land and buildings: -€16,804
- Receivables within one year +€13,237
up €13,237 (+151.5%), from €8,739 to €21,976
of which Trade receivables: +€13,300
- Cash -€4,651
down €4,651 (-33.1%), from €14,063 to €9,412
mainly Receivables within one year (-€13,237) and Net result for the year (-€5,599)
- Profit (loss) carried forward -€5,599
down €5,599 (-4.1%), from -€136,653 to -€142,252
- Tax, wage and social debts -€3,933
down €3,933 (-38.5%), from €10,221 to €6,288
of which Remuneration and social security: -€2,303
- Trade debts -€1,967
down €1,967 (-70.2%), from €2,802 to €835
- Current portion of long-term debt -€1,670
no longer reported in 2025 (was €1,670)
- Gross operating margin -€16,446
down €16,446 (-83.4%), from €19,716 to €3,270
- Depreciation -€11,798
down €11,798 (-58.8%), from €20,050 to €8,253
- Other operating charges -€1,570
down €1,570 (-80.6%), from €1,947 to €378
- Taxes -€601
down €601 (-99.2%), from €606 to €5
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 | €52,661 | €39,577 | -€13,084 | -24.8% |
| Fixed assets | 21/28 | €29,553 | €7,489 | -€22,063 | -74.7% |
| Tangible fixed assets | 22/27 | €29,003 | €6,939 | -€22,063 | -76.1% |
| Land and buildings | 22 | €16,804 | - | -€16,804 | |
| Plant, machinery and equipment | 23 | €3,939 | €3,421 | -€518 | -13.2% |
| Furniture and vehicles | 24 | €8,259 | €3,518 | -€4,741 | -57.4% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €23,108 | €32,087 | +€8,979 | +38.9% |
| Amounts receivable within one year | 40/41 | €8,739 | €21,976 | +€13,237 | +151.5% |
| Trade receivables | 40 | €8,676 | €21,976 | +€13,300 | +153.3% |
| Other amounts receivable | 41 | €63 | - | -€63 | |
| Cash at bank and in hand | 54/58 | €14,063 | €9,412 | -€4,651 | -33.1% |
| Deferred charges and accrued income | 490/1 | €307 | €699 | +€393 | +128.1% |
| Total equity and liabilities | 10/49 | €52,661 | €39,577 | -€13,084 | -24.8% |
| Equity | 10/15 | -€79,068 | -€84,667 | -€5,599 | -7.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €26,599 | €26,599 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €23,500 | €23,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€136,653 | -€142,252 | -€5,599 | -4.1% |
| Amounts payable | 17/49 | €131,729 | €124,244 | -€7,485 | -5.7% |
| Amounts payable after more than one year | 17 | €71,000 | €71,000 | = | 0.0% |
| Financial debts | 170/4 | €71,000 | €71,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,729 | €53,244 | -€7,485 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €1,670 | - | -€1,670 | |
| Trade debts | 44 | €2,802 | €835 | -€1,967 | -70.2% |
| Suppliers | 440/4 | €2,802 | €835 | -€1,967 | -70.2% |
| Taxes, remuneration and social security | 45 | €10,221 | €6,288 | -€3,933 | -38.5% |
| Taxes | 450/3 | €2,763 | €1,133 | -€1,630 | -59.0% |
| Remuneration and social security | 454/9 | €7,458 | €5,155 | -€2,303 | -30.9% |
| Other amounts payable | 47/48 | €46,035 | €46,121 | +€86 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,050 | €8,253 | -€11,798 | -58.8% |
| Other operating charges | 640/8 | €1,947 | €378 | -€1,570 | -80.6% |
| Gross operating margin | 9900 | €19,716 | €3,270 | -€16,446 | -83.4% |
| Operating profit (loss) | 9901 | -€2,282 | -€5,360 | -€3,078 | -134.9% |
| Financial income | 75/76B | €9 | €17 | +€7 | +77.4% |
| Recurring financial income | 75 | €9 | €17 | +€7 | +77.4% |
| Financial charges | 65/66B | €439 | €250 | -€189 | -43.0% |
| Recurring financial charges | 65 | €439 | €250 | -€189 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,712 | -€5,594 | -€2,882 | -106.3% |
| Income taxes | 67/77 | €606 | €5 | -€601 | -99.2% |
| Profit (loss) for the period | 9904 | -€3,317 | -€5,599 | -€2,282 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,317 | -€5,599 | -€2,282 | -68.8% |
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 9 October 2026 via checked.be.