ACCENT OFFICES: 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 OFFICES
Largest movements
- Stocks and contracts +€3.6m
up €3.6m (+52.3%), from €6.9m to €10.5m
of which Stocks: +€5.0m
- Cash -€1.9m
down €1.9m (-60.4%), from €3.2m to €1.3m
mainly Stocks and contracts (-€3.6m) and Trade debts (-€939,239)
- Receivables within one year +€439,637
up €439,637 (+99.3%), from €442,645 to €882,282
of which Other amounts receivable: +€509,470
- Debts after one year +€1.2m
up €1.2m (+36.4%), from €3.3m to €4.5m
- Current portion of long-term debt +€1.1m
new in 2025: €1.1m
- Advances received +€1.0m
up €1.0m (+138.0%), from €727,635 to €1.7m
- Trade debts -€939,239
down €939,239 (-48.0%), from €2.0m to €1.0m
- Other debts -€643,710
down €643,710 (-16.7%), from €3.8m to €3.2m
- Gross operating margin -€4.3m
down €4.3m (-93.8%), from €4.6m to €284,147
- Taxes -€204,033
down €204,033 (-77.1%), from €264,729 to €60,695
- Financial charges -€141,993
down €141,993 (-52.8%), from €269,144 to €127,151
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 | €10,570,517 | €12,681,913 | +€2.1m | +20.0% |
| Current assets | 29/58 | €10,570,517 | €12,681,913 | +€2.1m | +20.0% |
| Stocks and contracts in progress | 3 | €6,915,820 | €10,529,717 | +€3.6m | +52.3% |
| Stocks | 30/36 | €5,511,649 | €10,529,717 | +€5.0m | +91.0% |
| Contracts in progress | 37 | €1,404,171 | €0 | -€1.4m | -100.0% |
| Amounts receivable within one year | 40/41 | €442,645 | €882,282 | +€439,637 | +99.3% |
| Trade receivables | 40 | €260,712 | €190,879 | -€69,833 | -26.8% |
| Other amounts receivable | 41 | €181,933 | €691,403 | +€509,470 | +280.0% |
| Cash at bank and in hand | 54/58 | €3,209,413 | €1,269,432 | -€1.9m | -60.4% |
| Deferred charges and accrued income | 490/1 | €2,639 | €483 | -€2,156 | -81.7% |
| Total equity and liabilities | 10/49 | €10,570,517 | €12,681,913 | +€2.1m | +20.0% |
| Equity | 10/15 | €248,546 | €375,015 | +€126,469 | +50.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €180,896 | €307,365 | +€126,469 | +69.9% |
| Amounts payable | 17/49 | €10,321,970 | €12,306,898 | +€2.0m | +19.2% |
| Amounts payable after more than one year | 17 | €3,300,000 | €4,500,000 | +€1.2m | +36.4% |
| Financial debts | 170/4 | €3,300,000 | €4,500,000 | +€1.2m | +36.4% |
| Amounts payable within one year | 42/48 | €6,532,247 | €7,124,440 | +€592,193 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | - | €1,120,061 | +€1.1m | |
| Trade debts | 44 | €1,955,612 | €1,016,373 | -€939,239 | -48.0% |
| Suppliers | 440/4 | €1,955,612 | €1,016,373 | -€939,239 | -48.0% |
| Advances received on contracts in progress | 46 | €727,635 | €1,731,714 | +€1.0m | +138.0% |
| Taxes, remuneration and social security | 45 | €0 | €51,002 | +€51,002 | |
| Taxes | 450/3 | €0 | €51,002 | +€51,002 | |
| Other amounts payable | 47/48 | €3,849,000 | €3,205,290 | -€643,710 | -16.7% |
| Accrued charges and deferred income | 492/3 | €489,723 | €682,458 | +€192,734 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,630 | €1,249 | -€382 | -23.4% |
| Gross operating margin | 9900 | €4,582,951 | €284,147 | -€4.3m | -93.8% |
| Operating profit (loss) | 9901 | €4,581,321 | €282,898 | -€4.3m | -93.8% |
| Financial income | 75/76B | €39,028 | €31,417 | -€7,610 | -19.5% |
| Recurring financial income | 75 | €39,028 | €31,417 | -€7,610 | -19.5% |
| Financial charges | 65/66B | €269,144 | €127,151 | -€141,993 | -52.8% |
| Recurring financial charges | 65 | €269,144 | €127,151 | -€141,993 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €4,351,205 | €187,165 | -€4.2m | -95.7% |
| Income taxes | 67/77 | €264,729 | €60,695 | -€204,033 | -77.1% |
| Profit (loss) for the period | 9904 | €4,086,477 | €126,469 | -€4.0m | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,086,477 | €126,469 | -€4.0m | -96.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.