ACCESSORI: 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.
ACCESSORI
Largest movements
- Receivables within one year -€134,102
down €134,102 (-42.9%), from €312,315 to €178,213
of which Trade receivables: -€122,896
- Stocks and contracts -€40,639
down €40,639 (-51.6%), from €78,756 to €38,117
- Tangible fixed assets -€14,523
down €14,523 (-56.3%), from €25,781 to €11,258
of which Land and buildings: -€9,643
- Cash +€9,999
up €9,999 (+12.6%), from €79,366 to €89,365
mainly Receivables within one year (+€134,102) and Stocks and contracts (+€40,639)
- Other debts -€71,089
down €71,089 (-67.4%), from €105,519 to €34,430
- Trade debts -€51,114
down €51,114 (-89.3%), from €57,211 to €6,097
- Profit (loss) carried forward -€31,786
down €31,786 (-207%), from -€15,366 to -€47,152
- Current portion of long-term debt -€11,454
down €11,454 (-82.9%), from €13,817 to €2,363
- Tax, wage and social debts -€7,456
down €7,456 (-41.0%), from €18,201 to €10,745
of which Taxes: -€7,168
- Gross operating margin -€50,283
down €50,283, from €42,889 to -€7,394
- Staff costs -€15,543
down €15,543 (-100%), from €15,543 to €0
- Write-downs +€2,993
new in 2025: €2,993
- Depreciation -€1,447
down €1,447 (-6.9%), from €21,018 to €19,571
- Financial charges -€896
down €896 (-43.3%), from €2,068 to €1,171
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 | €524,737 | €345,905 | -€178,832 | -34.1% |
| Fixed assets | 21/28 | €53,676 | €38,085 | -€15,591 | -29.0% |
| Intangible fixed assets | 21 | €4,079 | €3,011 | -€1,068 | -26.2% |
| Tangible fixed assets | 22/27 | €25,781 | €11,258 | -€14,523 | -56.3% |
| Land and buildings | 22 | €10,697 | €1,054 | -€9,643 | -90.1% |
| Plant, machinery and equipment | 23 | €1,234 | €1,382 | +€148 | +12.0% |
| Furniture and vehicles | 24 | €4,665 | €2,985 | -€1,681 | -36.0% |
| Other tangible fixed assets | 26 | €9,184 | €5,837 | -€3,347 | -36.4% |
| Financial fixed assets | 28 | €23,816 | €23,816 | = | 0.0% |
| Current assets | 29/58 | €471,061 | €307,820 | -€163,241 | -34.7% |
| Stocks and contracts in progress | 3 | €78,756 | €38,117 | -€40,639 | -51.6% |
| Stocks | 30/36 | €78,756 | €38,117 | -€40,639 | -51.6% |
| Amounts receivable within one year | 40/41 | €312,315 | €178,213 | -€134,102 | -42.9% |
| Trade receivables | 40 | €287,229 | €164,333 | -€122,896 | -42.8% |
| Other amounts receivable | 41 | €25,086 | €13,880 | -€11,206 | -44.7% |
| Current investments | 50/53 | €625 | €625 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €79,366 | €89,365 | +€9,999 | +12.6% |
| Deferred charges and accrued income | 490/1 | - | €1,500 | +€1,500 | |
| Total equity and liabilities | 10/49 | €524,737 | €345,905 | -€178,832 | -34.1% |
| Equity | 10/15 | €324,056 | €292,270 | -€31,786 | -9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €320,822 | €320,822 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €320,822 | €320,822 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,366 | -€47,152 | -€31,786 | -207% |
| Amounts payable | 17/49 | €200,681 | €53,635 | -€147,046 | -73.3% |
| Amounts payable after more than one year | 17 | €2,363 | €0 | -€2,363 | -100% |
| Financial debts | 170/4 | €2,363 | €0 | -€2,363 | -100% |
| Amounts payable within one year | 42/48 | €196,816 | €53,635 | -€143,181 | -72.7% |
| Current portion of amounts payable after more than one year | 42 | €13,817 | €2,363 | -€11,454 | -82.9% |
| Trade debts | 44 | €57,211 | €6,097 | -€51,114 | -89.3% |
| Suppliers | 440/4 | €57,211 | €6,097 | -€51,114 | -89.3% |
| Advances received on contracts in progress | 46 | €2,068 | €0 | -€2,068 | -100% |
| Taxes, remuneration and social security | 45 | €18,201 | €10,745 | -€7,456 | -41.0% |
| Taxes | 450/3 | €17,483 | €10,315 | -€7,168 | -41.0% |
| Remuneration and social security | 454/9 | €718 | €430 | -€288 | -40.1% |
| Other amounts payable | 47/48 | €105,519 | €34,430 | -€71,089 | -67.4% |
| Accrued charges and deferred income | 492/3 | €1,502 | €0 | -€1,502 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €15,543 | €0 | -€15,543 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,018 | €19,571 | -€1,447 | -6.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,993 | +€2,993 | |
| Other operating charges | 640/8 | €1,492 | €1,102 | -€389 | -26.1% |
| Gross operating margin | 9900 | €42,889 | -€7,394 | -€50,283 | |
| Operating profit (loss) | 9901 | €4,837 | -€31,060 | -€35,897 | |
| Financial income | 75/76B | €635 | €601 | -€34 | -5.3% |
| Recurring financial income | 75 | €635 | €601 | -€34 | -5.3% |
| Financial charges | 65/66B | €2,068 | €1,171 | -€896 | -43.3% |
| Recurring financial charges | 65 | €2,068 | €1,171 | -€896 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €3,404 | -€31,630 | -€35,034 | |
| Income taxes | 67/77 | €909 | €156 | -€754 | -82.9% |
| Profit (loss) for the period | 9904 | €2,495 | -€31,786 | -€34,280 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,495 | -€31,786 | -€34,280 |
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 13 October 2026 via checked.be.