Accent Projects: 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 Projects
Largest movements
- Tangible fixed assets +€95,216
up €95,216 (+22.0%), from €433,284 to €528,500
of which Land and buildings: +€97,090
- Receivables within one year -€61,162
down €61,162 (-79.8%), from €76,666 to €15,504
of which Other amounts receivable: -€59,746
- Cash +€17,273
up €17,273 (+36.1%), from €47,813 to €65,086
mainly Receivables within one year (+€61,162) and Depreciation (+€28,164)
- Other debts +€24,680
up €24,680 (+29.2%), from €84,400 to €109,079
- Debts after one year +€18,261
up €18,261 (+4.5%), from €407,599 to €425,860
- Tax, wage and social debts -€7,201
down €7,201 (-73.5%), from €9,802 to €2,601
- Reserves +€6,893
up €6,893 (+39.9%), from €17,262 to €24,155
- Gross operating margin -€19,873
down €19,873 (-26.6%), from €74,836 to €54,963
- Financial charges +€12,723
up €12,723 (+309.7%), from €4,108 to €16,831
- Write-downs -€11,152
no longer reported in 2025 (was €11,152)
- Depreciation -€10,413
down €10,413 (-27.0%), from €38,576 to €28,164
- Taxes -€928
down €928 (-47.5%), from €1,952 to €1,024
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 | €561,023 | €609,379 | +€48,357 | +8.6% |
| Fixed assets | 21/28 | €433,673 | €528,789 | +€95,116 | +21.9% |
| Intangible fixed assets | 21 | €389 | €289 | -€100 | -25.7% |
| Tangible fixed assets | 22/27 | €433,284 | €528,500 | +€95,216 | +22.0% |
| Land and buildings | 22 | €365,419 | €462,509 | +€97,090 | +26.6% |
| Plant, machinery and equipment | 23 | €1,298 | €1,394 | +€95 | +7.3% |
| Furniture and vehicles | 24 | €57,266 | €56,478 | -€789 | -1.4% |
| Other tangible fixed assets | 26 | €9,300 | €8,120 | -€1,180 | -12.7% |
| Current assets | 29/58 | €127,350 | €80,591 | -€46,759 | -36.7% |
| Amounts receivable within one year | 40/41 | €76,666 | €15,504 | -€61,162 | -79.8% |
| Trade receivables | 40 | €13,323 | €11,907 | -€1,416 | -10.6% |
| Other amounts receivable | 41 | €63,343 | €3,597 | -€59,746 | -94.3% |
| Cash at bank and in hand | 54/58 | €47,813 | €65,086 | +€17,273 | +36.1% |
| Deferred charges and accrued income | 490/1 | €2,870 | - | -€2,870 | |
| Total equity and liabilities | 10/49 | €561,023 | €609,379 | +€48,357 | +8.6% |
| Equity | 10/15 | €20,262 | €27,155 | +€6,893 | +34.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,262 | €24,155 | +€6,893 | +39.9% |
| Distributable reserves | 133 | €17,262 | €24,155 | +€6,893 | +39.9% |
| Amounts payable | 17/49 | €540,760 | €582,224 | +€41,464 | +7.7% |
| Amounts payable after more than one year | 17 | €407,599 | €425,860 | +€18,261 | +4.5% |
| Financial debts | 170/4 | €407,599 | €425,860 | +€18,261 | +4.5% |
| Amounts payable within one year | 42/48 | €129,501 | €153,139 | +€23,637 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €35,086 | €36,386 | +€1,300 | +3.7% |
| Trade debts | 44 | €214 | €5,073 | +€4,859 | +2271.3% |
| Suppliers | 440/4 | €214 | €5,073 | +€4,859 | +2271.3% |
| Taxes, remuneration and social security | 45 | €9,802 | €2,601 | -€7,201 | -73.5% |
| Taxes | 450/3 | €9,802 | €2,601 | -€7,201 | -73.5% |
| Other amounts payable | 47/48 | €84,400 | €109,079 | +€24,680 | +29.2% |
| Accrued charges and deferred income | 492/3 | €3,660 | €3,226 | -€434 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,576 | €28,164 | -€10,413 | -27.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,152 | - | -€11,152 | |
| Other operating charges | 640/8 | €126 | €386 | +€259 | +205.6% |
| Gross operating margin | 9900 | €74,836 | €54,963 | -€19,873 | -26.6% |
| Operating profit (loss) | 9901 | €24,981 | €26,414 | +€1,433 | +5.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,108 | €16,831 | +€12,723 | +309.7% |
| Recurring financial charges | 65 | €4,108 | €16,831 | +€12,723 | +309.7% |
| Profit (loss) for the period before taxes | 9903 | €20,873 | €9,583 | -€11,290 | -54.1% |
| Income taxes | 67/77 | €1,952 | €1,024 | -€928 | -47.5% |
| Profit (loss) for the period | 9904 | €18,921 | €8,559 | -€10,362 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,921 | €8,559 | -€10,362 | -54.8% |
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 7 October 2026 via checked.be.