ACCENTIS: 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.
What changed
ACCENTIS
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€164,064
2024 · -€1.5m+€1.6m
Equity
€29.2m
2024 · €29.1m+€160,632
Cash
€548,571
2024 · €561,570-€12,999
Balance sheet total
€30.6m
2024 · €30.6m+€52,109
Largest movements
Assets
- Current investments +€475,000
up €475,000 (+11.1%), from €4.3m to €4.8m
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial charges -€1.7m
down €1.7m (-100.0%), from €1.7m to €471
of which Non-recurring financial charges: -€1.7m
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.
Result 2024
-€1.5m
Staff costs
-€7,764
Depreciation
-€36,190
Write-downs
+€63,477
Provisions
+€33,926
Other operating charges
-€58,079
Other operating items
-€87,478
Financial income
-€44,348
Financial charges
+€1.7m
Taxes
+€42,568
Result 2025
€164,064
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€496,045
Investment
-€511,812
Financing
+€2,767
Cash 2024
€561,570
From operations (derived)
+€496,045
Net result for the year
+€164,064
Depreciation
+€420,310
Receivables within one year
+€22,657
Deferred charges and accrued income
+€3,737
Provisions
-€1,144
Trade debts
-€10,150
Tax, wage and social debts
-€6,613
Accrued charges and deferred income
-€96,816
Investment (derived)
-€511,812
Investment in fixed assets (net)
-€36,812
Current investments
-€475,000
Financing
+€2,767
Debts after one year
+€6,200
Contributions, distributions and other
-€3,433
Cash 2025
€548,571
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,552,443 | €30,604,551 | +€52,109 | +0.2% |
| Fixed assets | 21/28 | €24,865,008 | €24,481,510 | -€383,498 | -1.5% |
| Intangible fixed assets | 21 | €734,780 | €468,087 | -€266,692 | -36.3% |
| Tangible fixed assets | 22/27 | €7,849,724 | €7,732,918 | -€116,806 | -1.5% |
| Land and buildings | 22 | €2,293,383 | €2,167,761 | -€125,621 | -5.5% |
| Plant, machinery and equipment | 23 | €8,911 | €6,537 | -€2,374 | -26.6% |
| Furniture and vehicles | 24 | €13,332 | €11,776 | -€1,556 | -11.7% |
| Other tangible fixed assets | 26 | €5,534,098 | €5,546,844 | +€12,746 | +0.2% |
| Financial fixed assets | 28 | €16,280,504 | €16,280,504 | = | 0.0% |
| Affiliated companies | 280/1 | €16,280,504 | €16,280,504 | = | 0.0% |
| Participating interests | 280 | €16,280,504 | €16,280,504 | = | 0.0% |
| Current assets | 29/58 | €5,687,435 | €6,123,042 | +€435,607 | +7.7% |
| Amounts receivable within one year | 40/41 | €567,292 | €544,635 | -€22,657 | -4.0% |
| Trade receivables | 40 | €566,132 | €492,778 | -€73,354 | -13.0% |
| Other amounts receivable | 41 | €1,160 | €51,856 | +€50,696 | +4,370% |
| Current investments | 50/53 | €4,275,000 | €4,750,000 | +€475,000 | +11.1% |
| Other investments | 51/53 | €4,275,000 | €4,750,000 | +€475,000 | +11.1% |
| Cash at bank and in hand | 54/58 | €561,570 | €548,571 | -€12,999 | -2.3% |
| Deferred charges and accrued income | 490/1 | €283,573 | €279,836 | -€3,737 | -1.3% |
| Total equity and liabilities | 10/49 | €30,552,443 | €30,604,551 | +€52,109 | +0.2% |
| Equity | 10/15 | €29,077,777 | €29,238,409 | +€160,632 | +0.6% |
| Contributions | 10/11 | €25,500,000 | €25,500,000 | = | 0.0% |
| Capital | 10 | €25,500,000 | €25,500,000 | = | 0.0% |
| Issued capital | 100 | €25,500,000 | €25,500,000 | = | 0.0% |
| Reserves | 13 | €1,042,306 | €1,050,510 | +€8,203 | +0.8% |
| Non-distributable reserves | 130/1 | €1,042,306 | €1,050,510 | +€8,203 | +0.8% |
| Legal reserve | 130 | €1,042,306 | €1,050,510 | +€8,203 | +0.8% |
| Profit (loss) carried forward | 14 | €2,508,010 | €2,663,871 | +€155,861 | +6.2% |
| Investment grants | 15 | €27,461 | €24,028 | -€3,433 | -12.5% |
| Provisions and deferred taxes | 16 | €260,013 | €258,869 | -€1,144 | -0.4% |
| Provisions for liabilities and charges | 160/5 | €250,859 | €250,859 | = | 0.0% |
| Other liabilities and charges | 164/5 | €250,859 | €250,859 | = | 0.0% |
| Deferred taxes | 168 | €9,154 | €8,009 | -€1,144 | -12.5% |
| Amounts payable | 17/49 | €1,214,653 | €1,107,274 | -€107,379 | -8.8% |
| Amounts payable after more than one year | 17 | €137,862 | €144,062 | +€6,200 | +4.5% |
| Other amounts payable | 178/9 | €137,862 | €144,062 | +€6,200 | +4.5% |
| Amounts payable within one year | 42/48 | €440,348 | €423,585 | -€16,763 | -3.8% |
| Trade debts | 44 | €366,846 | €356,696 | -€10,150 | -2.8% |
| Suppliers | 440/4 | €366,846 | €356,696 | -€10,150 | -2.8% |
| Taxes, remuneration and social security | 45 | €44,182 | €37,569 | -€6,613 | -15.0% |
| Taxes | 450/3 | €23,604 | €18,316 | -€5,288 | -22.4% |
| Remuneration and social security | 454/9 | €20,578 | €19,253 | -€1,325 | -6.4% |
| Other amounts payable | 47/48 | €29,320 | €29,320 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €636,442 | €539,627 | -€96,816 | -15.2% |
| Operating income | 70/76A | €5,643,238 | €5,474,400 | -€168,838 | -3.0% |
| Other operating income | 74 | €5,630,492 | €5,461,654 | -€168,838 | -3.0% |
| Non-recurring operating income | 76A | €12,746 | €12,746 | +€0 | 0.0% |
| Operating charges | 60/66A | €5,334,222 | €5,257,493 | -€76,729 | -1.4% |
| Services and other goods | 61 | €4,509,409 | €4,428,049 | -€81,360 | -1.8% |
| Remuneration, social security and pensions | 62 | €155,757 | €163,522 | +€7,764 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €384,120 | €420,310 | +€36,190 | +9.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €39,949 | -€23,527 | -€63,477 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €33,926 | - | -€33,926 | |
| Other operating charges | 640/8 | €211,061 | €269,140 | +€58,079 | +27.5% |
| Operating profit (loss) | 9901 | €309,016 | €216,907 | -€92,109 | -29.8% |
| Financial income | 75/76B | €135,998 | €91,650 | -€44,348 | -32.6% |
| Recurring financial income | 75 | €135,998 | €91,650 | -€44,348 | -32.6% |
| Income from current assets | 751 | €133,049 | €90,611 | -€42,438 | -31.9% |
| Other financial income | 752/9 | €2,950 | €1,039 | -€1,911 | -64.8% |
| Financial charges | 65/66B | €1,720,687 | €471 | -€1.7m | -100.0% |
| Recurring financial charges | 65 | €481 | €471 | -€11 | -2.2% |
| Debt charges | 650 | - | €22 | +€22 | |
| Other financial charges | 652/9 | €481 | €448 | -€33 | -6.8% |
| Non-recurring financial charges | 66B | €1,720,205 | - | -€1.7m | |
| Profit (loss) for the period before taxes | 9903 | -€1,275,672 | €308,086 | +€1.6m | |
| Transfer from deferred taxes | 780 | €1,144 | €1,144 | = | 0.0% |
| Income taxes | 67/77 | €187,734 | €145,166 | -€42,568 | -22.7% |
| Taxes | 670/3 | €188,755 | €145,166 | -€43,588 | -23.1% |
| Tax adjustments and reversals of tax provisions | 77 | €1,020 | - | -€1,020 | |
| Profit (loss) for the period | 9904 | -€1,462,262 | €164,064 | +€1.6m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,462,262 | €164,064 | +€1.6m |
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 18 October 2026 via checked.be.