ACCENT - INTERIEUR: what changed
ACCENT - INTERIEUR
Largest movements
- Tangible fixed assets -€455,288
down €455,288 (-91.9%), from €495,259 to €39,971
of which Land and buildings: -€433,886
- Current investments -€450,000
down €450,000 (-47.4%), from €950,000 to €500,000
- Cash -€305,865
down €305,865 (-53.6%), from €570,923 to €265,057
mainly Contributions, distributions and other (-€764,142) and Debts after one year (-€392,850)
- Receivables within one year +€75,983
up €75,983 (+15.6%), from €487,528 to €563,511
of which Other amounts receivable: +€165,377
- Reserves -€693,520
down €693,520 (-46.4%), from €1.5m to €801,398
of which Distributable reserves: -€693,520
- Debts after one year -€392,850
down €392,850 (-81.9%), from €479,563 to €86,713
- Other debts -€100,073
down €100,073 (-100%), from €100,073 to €0
- Trade debts +€66,785
up €66,785 (+25.7%), from €259,774 to €326,559
- Tax, wage and social debts +€47,963
up €47,963 (+74.7%), from €64,174 to €112,136
of which Remuneration and social security: +€49,336
- Financial income -€258,550
down €258,550 (-96.8%), from €266,990 to €8,440
- Gross operating margin -€193,907
down €193,907 (-12.0%), from €1.6m to €1.4m
- Depreciation -€54,897
down €54,897 (-75.6%), from €72,641 to €17,744
- Staff costs -€30,135
down €30,135 (-2.2%), from €1.3m to €1.3m
- Taxes -€28,839
down €28,839 (-55.4%), from €52,087 to €23,247
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,694,789 | €1,553,790 | -€1.1m | -42.3% |
| Fixed assets | 21/28 | €495,259 | €39,971 | -€455,288 | -91.9% |
| Tangible fixed assets | 22/27 | €495,259 | €39,971 | -€455,288 | -91.9% |
| Land and buildings | 22 | €433,886 | €0 | -€433,886 | -100% |
| Plant, machinery and equipment | 23 | €13,049 | €4,565 | -€8,484 | -65.0% |
| Furniture and vehicles | 24 | €21,108 | €15,484 | -€5,624 | -26.6% |
| Leasing and similar rights | 25 | €26,838 | €19,733 | -€7,105 | -26.5% |
| Other tangible fixed assets | 26 | €379 | €189 | -€189 | -50.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €2,199,529 | €1,513,818 | -€685,711 | -31.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €184,104 | €181,500 | -€2,604 | -1.4% |
| Stocks | 30/36 | €184,104 | €181,500 | -€2,604 | -1.4% |
| Amounts receivable within one year | 40/41 | €487,528 | €563,511 | +€75,983 | +15.6% |
| Trade receivables | 40 | €479,154 | €389,759 | -€89,394 | -18.7% |
| Other amounts receivable | 41 | €8,375 | €173,752 | +€165,377 | +1,975% |
| Current investments | 50/53 | €950,000 | €500,000 | -€450,000 | -47.4% |
| Cash at bank and in hand | 54/58 | €570,923 | €265,057 | -€305,865 | -53.6% |
| Deferred charges and accrued income | 490/1 | €6,974 | €3,750 | -€3,225 | -46.2% |
| Total equity and liabilities | 10/49 | €2,694,789 | €1,553,790 | -€1.1m | -42.3% |
| Equity | 10/15 | €1,556,918 | €845,840 | -€711,079 | -45.7% |
| Contributions | 10/11 | €62,000 | €44,442 | -€17,558 | -28.3% |
| Reserves | 13 | €1,494,918 | €801,398 | -€693,520 | -46.4% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €1,494,918 | €801,398 | -€693,520 | -46.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €1,137,870 | €707,950 | -€429,920 | -37.8% |
| Amounts payable after more than one year | 17 | €479,563 | €86,713 | -€392,850 | -81.9% |
| Financial debts | 170/4 | €479,563 | €86,713 | -€392,850 | -81.9% |
| Amounts payable within one year | 42/48 | €658,307 | €621,237 | -€37,071 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €224,133 | €182,542 | -€41,591 | -18.6% |
| Financial debts | 43 | €10,153 | €0 | -€10,153 | -100% |
| Credit institutions | 430/8 | €10,153 | €0 | -€10,153 | -100% |
| Trade debts | 44 | €259,774 | €326,559 | +€66,785 | +25.7% |
| Suppliers | 440/4 | €259,774 | €326,559 | +€66,785 | +25.7% |
| Taxes, remuneration and social security | 45 | €64,174 | €112,136 | +€47,963 | +74.7% |
| Taxes | 450/3 | €12,043 | €10,669 | -€1,374 | -11.4% |
| Remuneration and social security | 454/9 | €52,131 | €101,468 | +€49,336 | +94.6% |
| Other amounts payable | 47/48 | €100,073 | €0 | -€100,073 | -100% |
| Non-recurring operating income | 76A | €5,390 | €0 | -€5,390 | -100% |
| Remuneration, social security and pensions | 62 | €1,347,869 | €1,317,734 | -€30,135 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,641 | €17,744 | -€54,897 | -75.6% |
| Other operating charges | 640/8 | €12,422 | €11,319 | -€1,103 | -8.9% |
| Non-recurring operating charges | 66A | - | €3,479 | +€3,479 | |
| Gross operating margin | 9900 | €1,621,895 | €1,427,987 | -€193,907 | -12.0% |
| Operating profit (loss) | 9901 | €188,963 | €77,712 | -€111,251 | -58.9% |
| Financial income | 75/76B | €266,990 | €8,440 | -€258,550 | -96.8% |
| Recurring financial income | 75 | €266,990 | €8,440 | -€258,550 | -96.8% |
| Financial charges | 65/66B | €13,832 | €9,841 | -€3,992 | -28.9% |
| Recurring financial charges | 65 | €13,832 | €9,841 | -€3,992 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €442,121 | €76,311 | -€365,810 | -82.7% |
| Transfer from deferred taxes | 780 | €24,441 | €0 | -€24,441 | -100% |
| Income taxes | 67/77 | €52,087 | €23,247 | -€28,839 | -55.4% |
| Profit (loss) for the period | 9904 | €414,475 | €53,064 | -€361,411 | -87.2% |
| Transfer from tax-exempt reserves | 789 | €92,073 | €0 | -€92,073 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €506,548 | €53,064 | -€453,484 | -89.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.