ACCEZ: 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.
ACCEZ
Largest movements
- Tangible fixed assets -€11,486
down €11,486 (-9.2%), from €125,249 to €113,763
of which Leasing and similar rights: -€11,604
- Cash +€6,792
up €6,792 (+14.4%), from €47,324 to €54,116
mainly Net result for the year (+€37,082) and Depreciation (+€25,011)
- Deferred charges and accrued income +€2,193
up €2,193 (+195.1%), from €1,124 to €3,317
- Profit (loss) carried forward +€17,311
up €17,311 (+128.0%), from €13,524 to €30,835
- Current portion of long-term debt -€7,576
down €7,576 (-51.3%), from €14,762 to €7,186
- Debts after one year -€6,099
down €6,099 (-13.7%), from €44,483 to €38,384
- Tax, wage and social debts -€2,587
down €2,587 (-20.0%), from €12,920 to €10,333
of which Taxes: -€5,411
- Turnover +€41,096
up €41,096 (+12.1%), from €338,919 to €380,015
- Purchases and services +€26,107
up €26,107 (+13.9%), from €187,584 to €213,691
- Gross operating margin +€22,691
up €22,691 (+15.0%), from €151,336 to €174,027
- Staff costs +€20,814
up €20,814 (+31.3%), from €66,585 to €87,399
- Other operating charges +€5,122
up €5,122 (+293.4%), from €1,746 to €6,868
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,735 | €187,205 | -€530 | -0.3% |
| Fixed assets | 21/28 | €125,923 | €114,262 | -€11,661 | -9.3% |
| Intangible fixed assets | 21 | €524 | €349 | -€175 | -33.4% |
| Tangible fixed assets | 22/27 | €125,249 | €113,763 | -€11,486 | -9.2% |
| Land and buildings | 22 | €90,817 | €86,495 | -€4,322 | -4.8% |
| Furniture and vehicles | 24 | €8,953 | €15,178 | +€6,225 | +69.5% |
| Leasing and similar rights | 25 | €11,604 | - | -€11,604 | |
| Other tangible fixed assets | 26 | €13,875 | €12,091 | -€1,785 | -12.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €61,812 | €72,943 | +€11,131 | +18.0% |
| Stocks and contracts in progress | 3 | €3,837 | €4,493 | +€656 | +17.1% |
| Stocks | 30/36 | €3,837 | €4,493 | +€656 | +17.1% |
| Amounts receivable within one year | 40/41 | €9,526 | €11,017 | +€1,490 | +15.6% |
| Trade receivables | 40 | €1,347 | €340 | -€1,007 | -74.7% |
| Other amounts receivable | 41 | €8,179 | €10,677 | +€2,497 | +30.5% |
| Cash at bank and in hand | 54/58 | €47,324 | €54,116 | +€6,792 | +14.4% |
| Deferred charges and accrued income | 490/1 | €1,124 | €3,317 | +€2,193 | +195.1% |
| Total equity and liabilities | 10/49 | €187,735 | €187,205 | -€530 | -0.3% |
| Equity | 10/15 | €105,624 | €122,935 | +€17,311 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €73,500 | €73,500 | = | 0.0% |
| Distributable reserves | 133 | €73,500 | €73,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,524 | €30,835 | +€17,311 | +128.0% |
| Amounts payable | 17/49 | €82,111 | €64,270 | -€17,841 | -21.7% |
| Amounts payable after more than one year | 17 | €44,483 | €38,384 | -€6,099 | -13.7% |
| Financial debts | 170/4 | €44,483 | €38,384 | -€6,099 | -13.7% |
| Amounts payable within one year | 42/48 | €37,628 | €25,886 | -€11,742 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €14,762 | €7,186 | -€7,576 | -51.3% |
| Trade debts | 44 | €9,946 | €8,367 | -€1,579 | -15.9% |
| Suppliers | 440/4 | €9,946 | €8,367 | -€1,579 | -15.9% |
| Taxes, remuneration and social security | 45 | €12,920 | €10,333 | -€2,587 | -20.0% |
| Taxes | 450/3 | €6,910 | €1,499 | -€5,411 | -78.3% |
| Remuneration and social security | 454/9 | €6,011 | €8,835 | +€2,824 | +47.0% |
| Turnover | 70 | €338,919 | €380,015 | +€41,096 | +12.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €187,584 | €213,691 | +€26,107 | +13.9% |
| Remuneration, social security and pensions | 62 | €66,585 | €87,399 | +€20,814 | +31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,157 | €25,011 | +€1,854 | +8.0% |
| Other operating charges | 640/8 | €1,746 | €6,868 | +€5,122 | +293.4% |
| Gross operating margin | 9900 | €151,336 | €174,027 | +€22,691 | +15.0% |
| Operating profit (loss) | 9901 | €59,848 | €54,749 | -€5,099 | -8.5% |
| Financial income | 75/76B | €67 | €25 | -€42 | -63.2% |
| Recurring financial income | 75 | €67 | €25 | -€42 | -63.2% |
| Financial charges | 65/66B | €6,657 | €4,957 | -€1,700 | -25.5% |
| Recurring financial charges | 65 | €6,657 | €4,957 | -€1,700 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €53,258 | €49,816 | -€3,442 | -6.5% |
| Income taxes | 67/77 | €15,596 | €12,734 | -€2,862 | -18.3% |
| Profit (loss) for the period | 9904 | €37,663 | €37,082 | -€581 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,663 | €37,082 | -€581 | -1.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.