ACCENT LANGUAGES: what changed
Two fiscal 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 LANGUAGES
Largest movements
- Cash +€141,644
up €141,644 (+244.3%), from €57,986 to €199,629
mainly Receivables within one year (+€87,212) and Depreciation (+€84,246)
- Receivables within one year -€87,212
down €87,212 (-17.3%), from €503,289 to €416,076
of which Trade receivables: -€57,205
- Profit (loss) carried forward +€37,746
up €37,746 (+21.2%), from €177,964 to €215,710
- Accrued charges and deferred income +€31,429
up €31,429 (+7.9%), from €396,640 to €428,070
- Trade debts -€22,633
down €22,633 (-15.7%), from €143,721 to €121,088
- Tax, wage and social debts +€13,386
up €13,386 (+20.7%), from €64,717 to €78,102
of which Taxes: +€13,450
- Gross operating margin +€141,493
up €141,493 (+35.8%), from €395,651 to €537,144
- Staff costs +€78,911
up €78,911 (+25.1%), from €314,569 to €393,480
- Depreciation +€16,019
up €16,019 (+23.5%), from €68,228 to €84,246
- Taxes +€11,941
up €11,941 (+333.6%), from €3,580 to €15,521
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 | €805,586 | €863,326 | +€57,740 | +7.2% |
| Formation expenses | 20 | €9,998 | €10,500 | +€503 | +5.0% |
| Fixed assets | 21/28 | €228,112 | €233,059 | +€4,947 | +2.2% |
| Intangible fixed assets | 21 | €215,029 | €218,115 | +€3,086 | +1.4% |
| Tangible fixed assets | 22/27 | €11,383 | €13,244 | +€1,860 | +16.3% |
| Plant, machinery and equipment | 23 | - | €2,386 | +€2,386 | |
| Furniture and vehicles | 24 | €6,754 | €8,202 | +€1,448 | +21.4% |
| Other tangible fixed assets | 26 | €4,629 | €2,656 | -€1,973 | -42.6% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €567,477 | €619,767 | +€52,291 | +9.2% |
| Amounts receivable within one year | 40/41 | €503,289 | €416,076 | -€87,212 | -17.3% |
| Trade receivables | 40 | €309,668 | €252,463 | -€57,205 | -18.5% |
| Other amounts receivable | 41 | €193,621 | €163,614 | -€30,007 | -15.5% |
| Current investments | 50/53 | €4,062 | €4,062 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,986 | €199,629 | +€141,644 | +244.3% |
| Deferred charges and accrued income | 490/1 | €2,141 | - | -€2,141 | |
| Total equity and liabilities | 10/49 | €805,586 | €863,326 | +€57,740 | +7.2% |
| Equity | 10/15 | €191,313 | €229,059 | +€37,746 | +19.7% |
| Contributions | 10/11 | €11,444 | €11,444 | = | 0.0% |
| Reserves | 13 | €1,905 | €1,905 | = | 0.0% |
| Distributable reserves | 133 | €1,905 | €1,905 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,964 | €215,710 | +€37,746 | +21.2% |
| Amounts payable | 17/49 | €614,273 | €634,267 | +€19,994 | +3.3% |
| Amounts payable within one year | 42/48 | €217,633 | €206,198 | -€11,435 | -5.3% |
| Financial debts | 43 | €7,195 | €7,007 | -€188 | -2.6% |
| Credit institutions | 430/8 | €7,195 | €7,007 | -€188 | -2.6% |
| Trade debts | 44 | €143,721 | €121,088 | -€22,633 | -15.7% |
| Suppliers | 440/4 | €143,721 | €121,088 | -€22,633 | -15.7% |
| Taxes, remuneration and social security | 45 | €64,717 | €78,102 | +€13,386 | +20.7% |
| Taxes | 450/3 | €21,137 | €34,587 | +€13,450 | +63.6% |
| Remuneration and social security | 454/9 | €43,580 | €43,515 | -€64 | -0.1% |
| Other amounts payable | 47/48 | €2,000 | - | -€2,000 | |
| Accrued charges and deferred income | 492/3 | €396,640 | €428,070 | +€31,429 | +7.9% |
| Remuneration, social security and pensions | 62 | €314,569 | €393,480 | +€78,911 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,228 | €84,246 | +€16,019 | +23.5% |
| Other operating charges | 640/8 | €756 | €120 | -€636 | -84.1% |
| Gross operating margin | 9900 | €395,651 | €537,144 | +€141,493 | +35.8% |
| Operating profit (loss) | 9901 | €12,099 | €59,298 | +€47,200 | +390.1% |
| Financial income | 75/76B | €34 | €454 | +€420 | +1237.9% |
| Recurring financial income | 75 | €34 | €454 | +€420 | +1237.9% |
| Financial charges | 65/66B | €8,525 | €6,486 | -€2,039 | -23.9% |
| Recurring financial charges | 65 | €8,525 | €6,486 | -€2,039 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €3,608 | €53,267 | +€49,659 | +1376.5% |
| Income taxes | 67/77 | €3,580 | €15,521 | +€11,941 | +333.6% |
| Profit (loss) for the period | 9904 | €28 | €37,746 | +€37,718 | +135434.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28 | €37,746 | +€37,718 | +135434.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.