ACCFAM: 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.
ACCFAM
Largest movements
- Cash -€268,958
down €268,958 (-84.1%), from €319,883 to €50,925
mainly Debts after one year (-€450,000) and Current portion of long-term debt (-€225,000)
- Debts after one year -€450,000
no longer reported in 2026 (was €450,000)
- Profit (loss) carried forward +€406,415
up €406,415 (+19.6%), from €2.1m to €2.5m
- Current portion of long-term debt -€225,000
down €225,000 (-75.0%), from €300,000 to €75,000
- Financial charges +€71,935
up €71,935 (+1,188%), from €6,056 to €77,991
- Taxes -€23,372
down €23,372 (-14.7%), from €159,067 to €135,695
- Gross operating margin -€17,228
down €17,228 (-2.7%), from €637,329 to €620,100
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.
Derived cash bridge
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 | €3,219,883 | €2,950,925 | -€268,958 | -8.4% |
| Fixed assets | 21/28 | €2,900,000 | €2,900,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,900,000 | €2,900,000 | = | 0.0% |
| Current assets | 29/58 | €319,883 | €50,925 | -€268,958 | -84.1% |
| Cash at bank and in hand | 54/58 | €319,883 | €50,925 | -€268,958 | -84.1% |
| Total equity and liabilities | 10/49 | €3,219,883 | €2,950,925 | -€268,958 | -8.4% |
| Equity | 10/15 | €2,468,816 | €2,875,231 | +€406,415 | +16.5% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,068,816 | €2,475,231 | +€406,415 | +19.6% |
| Amounts payable | 17/49 | €751,067 | €75,695 | -€675,372 | -89.9% |
| Amounts payable after more than one year | 17 | €450,000 | - | -€450,000 | |
| Financial debts | 170/4 | €450,000 | - | -€450,000 | |
| Amounts payable within one year | 42/48 | €301,067 | €75,695 | -€225,372 | -74.9% |
| Current portion of amounts payable after more than one year | 42 | €300,000 | €75,000 | -€225,000 | -75.0% |
| Taxes, remuneration and social security | 45 | €1,067 | €695 | -€372 | -34.9% |
| Taxes | 450/3 | €1,067 | €695 | -€372 | -34.9% |
| Gross operating margin | 9900 | €637,329 | €620,100 | -€17,228 | -2.7% |
| Operating profit (loss) | 9901 | €637,329 | €620,100 | -€17,228 | -2.7% |
| Financial charges | 65/66B | €6,056 | €77,991 | +€71,935 | +1,188% |
| Recurring financial charges | 65 | €6,056 | €77,991 | +€71,935 | +1,188% |
| Profit (loss) for the period before taxes | 9903 | €631,273 | €542,109 | -€89,164 | -14.1% |
| Income taxes | 67/77 | €159,067 | €135,695 | -€23,372 | -14.7% |
| Profit (loss) for the period | 9904 | €472,206 | €406,415 | -€65,792 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €472,206 | €406,415 | -€65,792 | -13.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.