Accent500: what changed
Accent500
Largest movements
- Receivables within one year +€182,977
up €182,977 (+963%), from €18,993 to €201,970
of which Other amounts receivable: +€172,000
- Cash -€124,051
down €124,051 (-51.7%), from €240,089 to €116,039
mainly Receivables within one year (-€182,977) and Contributions, distributions and other (-€71,500)
- Intangible fixed assets -€50,000
down €50,000 (-35.3%), from €141,667 to €91,667
- Tangible fixed assets -€12,308
down €12,308 (-5.3%), from €232,400 to €220,092
of which Plant, machinery and equipment: -€8,273
- Tax, wage and social debts -€62,477
down €62,477 (-23.0%), from €271,694 to €209,217
of which Taxes: -€42,453
- Short-term financial debts +€41,490
up €41,490 (+716%), from €5,792 to €47,282
- Reserves +€38,352
up €38,352 (+53.3%), from €71,983 to €110,336
- Debts after one year -€23,871
down €23,871 (-53.5%), from €44,640 to €20,769
- Trade debts -€12,648
down €12,648 (-10.6%), from €119,022 to €106,374
- Staff costs +€161,012
up €161,012 (+14.3%), from €1.1m to €1.3m
- Taxes -€40,790
down €40,790 (-51.6%), from €79,096 to €38,305
- Gross operating margin +€17,636
up €17,636 (+1.1%), from €1.5m to €1.6m
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €651,193 | €644,500 | -€6,692 | -1.0% |
| Fixed assets | 21/28 | €374,067 | €311,759 | -€62,308 | -16.7% |
| Intangible fixed assets | 21 | €141,667 | €91,667 | -€50,000 | -35.3% |
| Tangible fixed assets | 22/27 | €232,400 | €220,092 | -€12,308 | -5.3% |
| Plant, machinery and equipment | 23 | €212,371 | €204,097 | -€8,273 | -3.9% |
| Furniture and vehicles | 24 | €20,029 | €15,995 | -€4,035 | -20.1% |
| Current assets | 29/58 | €277,126 | €332,742 | +€55,615 | +20.1% |
| Stocks and contracts in progress | 3 | €14,733 | €14,733 | = | 0.0% |
| Stocks | 30/36 | €14,733 | €14,733 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,993 | €201,970 | +€182,977 | +963% |
| Trade receivables | 40 | €1,243 | €12,220 | +€10,977 | +883% |
| Other amounts receivable | 41 | €17,750 | €189,750 | +€172,000 | +969% |
| Cash at bank and in hand | 54/58 | €240,089 | €116,039 | -€124,051 | -51.7% |
| Deferred charges and accrued income | 490/1 | €3,311 | - | -€3,311 | |
| Total equity and liabilities | 10/49 | €651,193 | €644,500 | -€6,692 | -1.0% |
| Equity | 10/15 | €171,983 | €210,336 | +€38,352 | +22.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €71,983 | €110,336 | +€38,352 | +53.3% |
| Distributable reserves | 133 | €71,983 | €110,336 | +€38,352 | +53.3% |
| Amounts payable | 17/49 | €479,209 | €434,165 | -€45,045 | -9.4% |
| Amounts payable after more than one year | 17 | €44,640 | €20,769 | -€23,871 | -53.5% |
| Financial debts | 170/4 | €44,640 | €20,769 | -€23,871 | -53.5% |
| Amounts payable within one year | 42/48 | €434,570 | €413,396 | -€21,174 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €32,276 | €38,611 | +€6,335 | +19.6% |
| Financial debts | 43 | €5,792 | €47,282 | +€41,490 | +716% |
| Credit institutions | 430/8 | €5,792 | €47,282 | +€41,490 | +716% |
| Trade debts | 44 | €119,022 | €106,374 | -€12,648 | -10.6% |
| Suppliers | 440/4 | €119,022 | €106,374 | -€12,648 | -10.6% |
| Advances received on contracts in progress | 46 | €5,786 | €11,913 | +€6,126 | +106% |
| Taxes, remuneration and social security | 45 | €271,694 | €209,217 | -€62,477 | -23.0% |
| Taxes | 450/3 | €86,565 | €44,112 | -€42,453 | -49.0% |
| Remuneration and social security | 454/9 | €185,129 | €165,105 | -€20,024 | -10.8% |
| Remuneration, social security and pensions | 62 | €1,127,134 | €1,288,147 | +€161,012 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,982 | €101,542 | -€2,440 | -2.3% |
| Other operating charges | 640/8 | €2,220 | €2,714 | +€494 | +22.2% |
| Non-recurring operating charges | 66A | - | -€139 | -€139 | |
| Gross operating margin | 9900 | €1,536,623 | €1,554,259 | +€17,636 | +1.1% |
| Operating profit (loss) | 9901 | €303,286 | €161,995 | -€141,291 | -46.6% |
| Financial income | 75/76B | €7,609 | €1,656 | -€5,953 | -78.2% |
| Recurring financial income | 75 | €7,609 | €1,656 | -€5,953 | -78.2% |
| Financial charges | 65/66B | €14,882 | €15,493 | +€612 | +4.1% |
| Recurring financial charges | 65 | €14,882 | €15,493 | +€612 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €296,014 | €148,158 | -€147,856 | -49.9% |
| Income taxes | 67/77 | €79,096 | €38,305 | -€40,790 | -51.6% |
| Profit (loss) for the period | 9904 | €216,918 | €109,852 | -€107,066 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €216,918 | €109,852 | -€107,066 | -49.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.