ACCENT VERT LANDSCAPING: 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 VERT LANDSCAPING
Largest movements
- Tangible fixed assets +€134,493
up €134,493 (+139%), from €97,048 to €231,541
of which Furniture and vehicles: +€159,055
- Cash +€82,484
up €82,484 (+655%), from €12,586 to €95,070
mainly Debts after one year (+€130,841) and Trade debts (+€113,624)
- Receivables within one year +€38,040
up €38,040 (+45.4%), from €83,776 to €121,816
of which Other amounts receivable: +€45,453
- Stocks and contracts -€5,978
down €5,978 (-36.5%), from €16,376 to €10,398
- Debts after one year +€130,841
up €130,841 (+166%), from €78,847 to €209,687
- Trade debts +€113,624
up €113,624 (+206%), from €55,254 to €168,878
- Current portion of long-term debt +€13,564
up €13,564 (+50.0%), from €27,148 to €40,712
- Reserves -€9,624
down €9,624 (-34.1%), from €28,219 to €18,595
of which Distributable reserves: -€7,764
- Gross operating margin +€40,149
up €40,149 (+80.1%), from €50,098 to €90,248
- Depreciation +€7,299
up €7,299 (+18.8%), from €38,761 to €46,060
- Other operating charges +€5,487
up €5,487 (+259%), from €2,115 to €7,602
- Financial income +€4,842
up €4,842 (+259%), from €1,872 to €6,713
- Taxes +€4,668
up €4,668 (+130%), from €3,592 to €8,260
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 | €224,430 | €468,950 | +€244,520 | +109% |
| Fixed assets | 21/28 | €97,789 | €231,760 | +€133,971 | +137% |
| Intangible fixed assets | 21 | €536 | €14 | -€522 | -97.4% |
| Tangible fixed assets | 22/27 | €97,048 | €231,541 | +€134,493 | +139% |
| Plant, machinery and equipment | 23 | €5,799 | €13,334 | +€7,535 | +130% |
| Furniture and vehicles | 24 | €14,559 | €173,613 | +€159,055 | +1,093% |
| Leasing and similar rights | 25 | €73,774 | €42,041 | -€31,732 | -43.0% |
| Other tangible fixed assets | 26 | €2,917 | €2,552 | -€365 | -12.5% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €126,641 | €237,191 | +€110,549 | +87.3% |
| Stocks and contracts in progress | 3 | €16,376 | €10,398 | -€5,978 | -36.5% |
| Stocks | 30/36 | €16,376 | €10,398 | -€5,978 | -36.5% |
| Amounts receivable within one year | 40/41 | €83,776 | €121,816 | +€38,040 | +45.4% |
| Trade receivables | 40 | €67,918 | €60,504 | -€7,413 | -10.9% |
| Other amounts receivable | 41 | €15,858 | €61,311 | +€45,453 | +287% |
| Cash at bank and in hand | 54/58 | €12,586 | €95,070 | +€82,484 | +655% |
| Deferred charges and accrued income | 490/1 | €13,903 | €9,907 | -€3,996 | -28.7% |
| Total equity and liabilities | 10/49 | €224,430 | €468,950 | +€244,520 | +109% |
| Equity | 10/15 | €34,419 | €24,795 | -€9,624 | -28.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,219 | €18,595 | -€9,624 | -34.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €2,400 | €2,400 | = | 0.0% |
| Distributable reserves | 133 | €23,959 | €16,195 | -€7,764 | -32.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €190,011 | €444,155 | +€254,145 | +134% |
| Amounts payable after more than one year | 17 | €78,847 | €209,687 | +€130,841 | +166% |
| Financial debts | 170/4 | €78,847 | €209,687 | +€130,841 | +166% |
| Amounts payable within one year | 42/48 | €108,263 | €234,468 | +€126,205 | +117% |
| Current portion of amounts payable after more than one year | 42 | €27,148 | €40,712 | +€13,564 | +50.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €55,254 | €168,878 | +€113,624 | +206% |
| Suppliers | 440/4 | €55,254 | €168,878 | +€113,624 | +206% |
| Taxes, remuneration and social security | 45 | €25,161 | €24,178 | -€983 | -3.9% |
| Taxes | 450/3 | €25,161 | €24,178 | -€983 | -3.9% |
| Other amounts payable | 47/48 | €700 | €700 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,901 | €0 | -€2,901 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,761 | €46,060 | +€7,299 | +18.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€3,379 | -€3,379 | |
| Other operating charges | 640/8 | €2,115 | €7,602 | +€5,487 | +259% |
| Non-recurring operating charges | 66A | €1,920 | €0 | -€1,920 | -100% |
| Gross operating margin | 9900 | €50,098 | €90,248 | +€40,149 | +80.1% |
| Operating profit (loss) | 9901 | €7,302 | €39,964 | +€32,662 | +447% |
| Financial income | 75/76B | €1,872 | €6,713 | +€4,842 | +259% |
| Recurring financial income | 75 | €1,872 | €6,713 | +€4,842 | +259% |
| Financial charges | 65/66B | €14,506 | €18,042 | +€3,536 | +24.4% |
| Recurring financial charges | 65 | €14,506 | €18,042 | +€3,536 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,333 | €28,635 | +€33,968 | |
| Income taxes | 67/77 | €3,592 | €8,260 | +€4,668 | +130% |
| Profit (loss) for the period | 9904 | -€8,925 | €20,376 | +€29,300 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,925 | €20,376 | +€29,300 |
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 29 October 2026 via checked.be.