ACCENTA: 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.
ACCENTA
Largest movements
- Tangible fixed assets +€92,482
up €92,482 (+106.8%), from €86,631 to €179,113
of which Land and buildings: +€87,015
- Cash -€74,994
down €74,994 (-66.5%), from €112,826 to €37,832
mainly Investment in fixed assets (net) (-€102,949) and Other debts (-€17,206)
- Receivables within one year -€4,822
down €4,822 (-5.1%), from €94,447 to €89,625
of which Trade receivables: -€8,563
- Reserves +€47,395
up €47,395 (+28.6%), from €165,740 to €213,135
- Other debts -€17,206
down €17,206 (-54.0%), from €31,865 to €14,658
- Tax, wage and social debts -€11,907
down €11,907 (-30.0%), from €39,672 to €27,766
of which Remuneration and social security: -€9,202
- Current portion of long-term debt -€8,026
down €8,026 (-55.7%), from €14,397 to €6,371
- Trade debts +€6,409
up €6,409 (+55.5%), from €11,539 to €17,948
- Gross operating margin -€22,369
down €22,369 (-14.2%), from €157,908 to €135,539
- Depreciation -€10,650
down €10,650 (-47.7%), from €22,350 to €11,700
- Taxes -€7,156
down €7,156 (-27.6%), from €25,914 to €18,759
- Staff costs -€4,464
down €4,464 (-11.0%), from €40,405 to €35,941
- Write-downs +€4,345
new in 2025: €4,345
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 | €306,644 | €315,342 | +€8,698 | +2.8% |
| Fixed assets | 21/28 | €87,863 | €179,113 | +€91,250 | +103.9% |
| Intangible fixed assets | 21 | €1,232 | - | -€1,232 | |
| Tangible fixed assets | 22/27 | €86,631 | €179,113 | +€92,482 | +106.8% |
| Land and buildings | 22 | €78,598 | €165,613 | +€87,015 | +110.7% |
| Plant, machinery and equipment | 23 | €1,924 | €297 | -€1,627 | -84.6% |
| Furniture and vehicles | 24 | €6,108 | €13,203 | +€7,094 | +116.1% |
| Current assets | 29/58 | €218,781 | €136,229 | -€82,552 | -37.7% |
| Amounts receivable within one year | 40/41 | €94,447 | €89,625 | -€4,822 | -5.1% |
| Trade receivables | 40 | €94,447 | €85,884 | -€8,563 | -9.1% |
| Other amounts receivable | 41 | - | €3,741 | +€3,741 | |
| Cash at bank and in hand | 54/58 | €112,826 | €37,832 | -€74,994 | -66.5% |
| Deferred charges and accrued income | 490/1 | €11,508 | €8,772 | -€2,737 | -23.8% |
| Total equity and liabilities | 10/49 | €306,644 | €315,342 | +€8,698 | +2.8% |
| Equity | 10/15 | €184,333 | €231,728 | +€47,395 | +25.7% |
| Contributions | 10/11 | €18,593 | €18,593 | = | 0.0% |
| Reserves | 13 | €165,740 | €213,135 | +€47,395 | +28.6% |
| Distributable reserves | 133 | €165,740 | €213,135 | +€47,395 | +28.6% |
| Amounts payable | 17/49 | €122,311 | €83,614 | -€38,697 | -31.6% |
| Amounts payable after more than one year | 17 | €18,443 | €12,072 | -€6,371 | -34.5% |
| Financial debts | 170/4 | €18,443 | €12,072 | -€6,371 | -34.5% |
| Amounts payable within one year | 42/48 | €97,473 | €66,743 | -€30,730 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €14,397 | €6,371 | -€8,026 | -55.7% |
| Trade debts | 44 | €11,539 | €17,948 | +€6,409 | +55.5% |
| Suppliers | 440/4 | €11,539 | €17,948 | +€6,409 | +55.5% |
| Taxes, remuneration and social security | 45 | €39,672 | €27,766 | -€11,907 | -30.0% |
| Taxes | 450/3 | €30,470 | €27,766 | -€2,704 | -8.9% |
| Remuneration and social security | 454/9 | €9,202 | - | -€9,202 | |
| Other amounts payable | 47/48 | €31,865 | €14,658 | -€17,206 | -54.0% |
| Accrued charges and deferred income | 492/3 | €6,395 | €4,799 | -€1,596 | -25.0% |
| Non-recurring operating income | 76A | - | €40,481 | +€40,481 | |
| Remuneration, social security and pensions | 62 | €40,405 | €35,941 | -€4,464 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,350 | €11,700 | -€10,650 | -47.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,345 | +€4,345 | |
| Other operating charges | 640/8 | €2,314 | €1,915 | -€399 | -17.2% |
| Non-recurring operating charges | 66A | - | €14,538 | +€14,538 | |
| Gross operating margin | 9900 | €157,908 | €135,539 | -€22,369 | -14.2% |
| Operating profit (loss) | 9901 | €92,840 | €67,100 | -€25,740 | -27.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,287 | €946 | -€2,341 | -71.2% |
| Recurring financial charges | 65 | €3,287 | €946 | -€2,341 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | €89,553 | €66,154 | -€23,399 | -26.1% |
| Income taxes | 67/77 | €25,914 | €18,759 | -€7,156 | -27.6% |
| Profit (loss) for the period | 9904 | €63,638 | €47,395 | -€16,243 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,638 | €47,395 | -€16,243 | -25.5% |
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 4 October 2026 via checked.be.