AccFin: 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.
AccFin
Largest movements
- Receivables within one year -€94,623
down €94,623 (-79.2%), from €119,506 to €24,883
of which Trade receivables: -€54,450
- Debts after one year -€142,241
down €142,241 (-10.5%), from €1.4m to €1.2m
- Reserves +€136,138
up €136,138 (+186%), from €73,348 to €209,487
- Other debts -€90,480
down €90,480 (-16.6%), from €544,660 to €454,179
- Tax, wage and social debts -€21,653
down €21,653 (-56.6%), from €38,246 to €16,593
- Financial income +€92,056
new in 2025: €92,056
- Financial charges +€27,331
up €27,331 (+108%), from €25,396 to €52,727
- Gross operating margin -€4,074
down €4,074 (-2.8%), from €146,960 to €142,885
- Taxes -€2,462
down €2,462 (-6.5%), from €37,616 to €35,155
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 | €2,147,456 | €2,036,670 | -€110,786 | -5.2% |
| Fixed assets | 21/28 | €2,000,311 | €1,995,178 | -€5,133 | -0.3% |
| Tangible fixed assets | 22/27 | €17,213 | €12,080 | -€5,133 | -29.8% |
| Land and buildings | 22 | - | €4,000 | +€4,000 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €17,213 | €8,080 | -€9,133 | -53.1% |
| Financial fixed assets | 28 | €1,983,098 | €1,983,098 | = | 0.0% |
| Current assets | 29/58 | €147,145 | €41,492 | -€105,653 | -71.8% |
| Amounts receivable within one year | 40/41 | €119,506 | €24,883 | -€94,623 | -79.2% |
| Trade receivables | 40 | €54,450 | €0 | -€54,450 | -100% |
| Other amounts receivable | 41 | €65,056 | €24,883 | -€40,173 | -61.8% |
| Cash at bank and in hand | 54/58 | €27,010 | €15,980 | -€11,030 | -40.8% |
| Deferred charges and accrued income | 490/1 | €629 | €629 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,147,456 | €2,036,670 | -€110,786 | -5.2% |
| Equity | 10/15 | €74,348 | €214,487 | +€140,138 | +188% |
| Contributions | 10/11 | €1,000 | €5,000 | +€4,000 | +400% |
| Reserves | 13 | €73,348 | €209,487 | +€136,138 | +186% |
| Distributable reserves | 133 | €73,348 | €209,487 | +€136,138 | +186% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,073,108 | €1,822,184 | -€250,924 | -12.1% |
| Amounts payable after more than one year | 17 | €1,351,225 | €1,208,984 | -€142,241 | -10.5% |
| Financial debts | 170/4 | €1,351,225 | €1,208,984 | -€142,241 | -10.5% |
| Amounts payable within one year | 42/48 | €721,882 | €613,199 | -€108,683 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €138,559 | €142,241 | +€3,682 | +2.7% |
| Trade debts | 44 | €418 | €186 | -€232 | -55.4% |
| Suppliers | 440/4 | €418 | €186 | -€232 | -55.4% |
| Taxes, remuneration and social security | 45 | €38,246 | €16,593 | -€21,653 | -56.6% |
| Taxes | 450/3 | €38,246 | €16,593 | -€21,653 | -56.6% |
| Other amounts payable | 47/48 | €544,660 | €454,179 | -€90,480 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,665 | €9,133 | -€533 | -5.5% |
| Other operating charges | 640/8 | €933 | €1,789 | +€856 | +91.7% |
| Gross operating margin | 9900 | €146,960 | €142,885 | -€4,074 | -2.8% |
| Operating profit (loss) | 9901 | €136,361 | €131,963 | -€4,397 | -3.2% |
| Financial income | 75/76B | - | €92,056 | +€92,056 | |
| Recurring financial income | 75 | - | €92,056 | +€92,056 | |
| Financial charges | 65/66B | €25,396 | €52,727 | +€27,331 | +108% |
| Recurring financial charges | 65 | €25,396 | €52,727 | +€27,331 | +108% |
| Profit (loss) for the period before taxes | 9903 | €110,965 | €171,293 | +€60,328 | +54.4% |
| Income taxes | 67/77 | €37,616 | €35,155 | -€2,462 | -6.5% |
| Profit (loss) for the period | 9904 | €73,348 | €136,138 | +€62,790 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,348 | €136,138 | +€62,790 | +85.6% |
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.