AccFides 1.0: 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.
AccFides 1.0
Largest movements
- Receivables within one year +€1.2m
up €1.2m (+178%), from €685,356 to €1.9m
of which Trade receivables: +€1.2m
- Deferred charges and accrued income -€63,361
down €63,361 (-96.8%), from €65,472 to €2,111
- Tangible fixed assets -€62,878
down €62,878 (-100%), from €62,878 to €0
of which Furniture and vehicles: -€34,179
- Cash -€20,810
down €20,810 (-65.4%), from €31,829 to €11,019
mainly Receivables within one year (-€1.2m) and Trade debts (-€533,179)
- Reserves +€1.5m
up €1.5m (+2,206%), from €69,884 to €1.6m
- Trade debts -€533,179
down €533,179 (-83.5%), from €638,219 to €105,040
- Tax, wage and social debts +€73,508
up €73,508 (+103%), from €71,656 to €145,163
of which Taxes: +€108,419
- Gross operating margin +€2.0m
up €2.0m (+613%), from €321,999 to €2.3m
- Taxes +€712,739
up €712,739 (+9,601%), from €7,424 to €720,163
- Staff costs -€267,707
down €267,707 (-100%), from €267,707 to €0
- Other operating charges +€28,155
up €28,155 (+597%), from €4,712 to €32,867
- Depreciation -€27,885
down €27,885 (-100%), from €27,885 to €0
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 | €845,594 | €1,919,016 | +€1.1m | +127% |
| Fixed assets | 21/28 | €62,938 | €0 | -€62,938 | -100% |
| Tangible fixed assets | 22/27 | €62,878 | €0 | -€62,878 | -100% |
| Plant, machinery and equipment | 23 | €28,700 | €0 | -€28,700 | -100% |
| Furniture and vehicles | 24 | €34,179 | €0 | -€34,179 | -100% |
| Financial fixed assets | 28 | €60 | €0 | -€60 | -100% |
| Current assets | 29/58 | €782,656 | €1,919,016 | +€1.1m | +145% |
| Amounts receivable within one year | 40/41 | €685,356 | €1,905,887 | +€1.2m | +178% |
| Trade receivables | 40 | €679,286 | €1,903,422 | +€1.2m | +180% |
| Other amounts receivable | 41 | €6,070 | €2,465 | -€3,605 | -59.4% |
| Cash at bank and in hand | 54/58 | €31,829 | €11,019 | -€20,810 | -65.4% |
| Deferred charges and accrued income | 490/1 | €65,472 | €2,111 | -€63,361 | -96.8% |
| Total equity and liabilities | 10/49 | €845,594 | €1,919,016 | +€1.1m | +127% |
| Equity | 10/15 | €107,803 | €1,651,010 | +€1.5m | +1,432% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,884 | €1,611,232 | +€1.5m | +2,206% |
| Distributable reserves | 133 | €69,884 | €1,611,232 | +€1.5m | +2,206% |
| Profit (loss) carried forward | 14 | €19,319 | €21,179 | +€1,860 | +9.6% |
| Amounts payable | 17/49 | €737,792 | €268,006 | -€469,786 | -63.7% |
| Amounts payable after more than one year | 17 | €17,802 | €7,267 | -€10,536 | -59.2% |
| Financial debts | 170/4 | €17,802 | €7,267 | -€10,536 | -59.2% |
| Amounts payable within one year | 42/48 | €719,989 | €260,739 | -€459,250 | -63.8% |
| Current portion of amounts payable after more than one year | 42 | €10,114 | €10,536 | +€422 | +4.2% |
| Trade debts | 44 | €638,219 | €105,040 | -€533,179 | -83.5% |
| Suppliers | 440/4 | €638,219 | €105,040 | -€533,179 | -83.5% |
| Taxes, remuneration and social security | 45 | €71,656 | €145,163 | +€73,508 | +103% |
| Taxes | 450/3 | €36,744 | €145,163 | +€108,419 | +295% |
| Remuneration and social security | 454/9 | €34,911 | €0 | -€34,911 | -100% |
| Remuneration, social security and pensions | 62 | €267,707 | €0 | -€267,707 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,885 | €0 | -€27,885 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€16,851 | -€16,851 | |
| Other operating charges | 640/8 | €4,712 | €32,867 | +€28,155 | +597% |
| Gross operating margin | 9900 | €321,999 | €2,294,324 | +€2.0m | +613% |
| Operating profit (loss) | 9901 | €21,695 | €2,278,308 | +€2.3m | +10,401% |
| Financial income | 75/76B | €520 | €0 | -€520 | -100% |
| Recurring financial income | 75 | €520 | €0 | -€520 | -100% |
| Financial charges | 65/66B | €2,304 | €14,937 | +€12,633 | +548% |
| Recurring financial charges | 65 | €2,304 | €14,937 | +€12,633 | +548% |
| Profit (loss) for the period before taxes | 9903 | €19,911 | €2,263,371 | +€2.2m | +11,267% |
| Income taxes | 67/77 | €7,424 | €720,163 | +€712,739 | +9,601% |
| Profit (loss) for the period | 9904 | €12,487 | €1,543,207 | +€1.5m | +12,258% |
| Profit (loss) for the period to be appropriated | 9905 | €12,487 | €1,543,207 | +€1.5m | +12,258% |
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 23 October 2026 via checked.be.