ACCENT MANAGEMENT: 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 MANAGEMENT
Largest movements
- Tangible fixed assets -€32,339
down €32,339 (-39.4%), from €82,050 to €49,711
of which Furniture and vehicles: -€32,258
- Receivables within one year +€13,302
up €13,302 (+30.9%), from €43,102 to €56,404
of which Trade receivables: +€14,386
- Deferred charges and accrued income -€9,912
down €9,912 (-85.7%), from €11,566 to €1,654
- Cash +€4,423
up €4,423 (+4.6%), from €95,872 to €100,295
mainly Net result for the year (+€32,887) and Depreciation (+€32,339)
- Reserves -€21,409
down €21,409 (-15.1%), from €141,608 to €120,198
- Other debts +€17,596
up €17,596 (+1,005%), from €1,752 to €19,348
- Debts after one year -€14,019
down €14,019 (-33.0%), from €42,510 to €28,491
- Current portion of long-term debt -€9,644
down €9,644 (-40.8%), from €23,663 to €14,019
- Tax, wage and social debts +€3,856
up €3,856 (+116%), from €3,318 to €7,174
- Gross operating margin +€12,038
up €12,038 (+17.1%), from €70,468 to €82,507
- Depreciation -€9,935
down €9,935 (-23.5%), from €42,274 to €32,339
- Taxes +€6,356
up €6,356 (+76.4%), from €8,318 to €14,674
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.
Derived cash bridge
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 | €232,590 | €208,064 | -€24,526 | -10.5% |
| Fixed assets | 21/28 | €82,050 | €49,711 | -€32,339 | -39.4% |
| Tangible fixed assets | 22/27 | €82,050 | €49,711 | -€32,339 | -39.4% |
| Plant, machinery and equipment | 23 | €81 | - | -€81 | |
| Furniture and vehicles | 24 | €81,969 | €49,711 | -€32,258 | -39.4% |
| Current assets | 29/58 | €150,540 | €158,353 | +€7,813 | +5.2% |
| Amounts receivable within one year | 40/41 | €43,102 | €56,404 | +€13,302 | +30.9% |
| Trade receivables | 40 | €34,973 | €49,359 | +€14,386 | +41.1% |
| Other amounts receivable | 41 | €8,129 | €7,045 | -€1,084 | -13.3% |
| Cash at bank and in hand | 54/58 | €95,872 | €100,295 | +€4,423 | +4.6% |
| Deferred charges and accrued income | 490/1 | €11,566 | €1,654 | -€9,912 | -85.7% |
| Total equity and liabilities | 10/49 | €232,590 | €208,064 | -€24,526 | -10.5% |
| Equity | 10/15 | €154,008 | €132,598 | -€21,409 | -13.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €141,608 | €120,198 | -€21,409 | -15.1% |
| Distributable reserves | 133 | €141,608 | €120,198 | -€21,409 | -15.1% |
| Amounts payable | 17/49 | €78,583 | €75,465 | -€3,117 | -4.0% |
| Amounts payable after more than one year | 17 | €42,510 | €28,491 | -€14,019 | -33.0% |
| Financial debts | 170/4 | €42,510 | €28,491 | -€14,019 | -33.0% |
| Amounts payable within one year | 42/48 | €36,073 | €46,975 | +€10,902 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €23,663 | €14,019 | -€9,644 | -40.8% |
| Trade debts | 44 | €7,340 | €6,435 | -€906 | -12.3% |
| Suppliers | 440/4 | €7,340 | €6,435 | -€906 | -12.3% |
| Taxes, remuneration and social security | 45 | €3,318 | €7,174 | +€3,856 | +116% |
| Taxes | 450/3 | €3,318 | €7,174 | +€3,856 | +116% |
| Other amounts payable | 47/48 | €1,752 | €19,348 | +€17,596 | +1,005% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,274 | €32,339 | -€9,935 | -23.5% |
| Other operating charges | 640/8 | €849 | €491 | -€358 | -42.2% |
| Gross operating margin | 9900 | €70,468 | €82,507 | +€12,038 | +17.1% |
| Operating profit (loss) | 9901 | €27,345 | €49,677 | +€22,331 | +81.7% |
| Financial charges | 65/66B | €2,772 | €2,117 | -€655 | -23.6% |
| Recurring financial charges | 65 | €2,772 | €2,117 | -€655 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €24,574 | €47,560 | +€22,986 | +93.5% |
| Income taxes | 67/77 | €8,318 | €14,674 | +€6,356 | +76.4% |
| Profit (loss) for the period | 9904 | €16,256 | €32,887 | +€16,631 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €16,256 | €32,887 | +€16,631 | +102% |
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 25 October 2026 via checked.be.