ACCFIS: 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.
ACCFIS
Largest movements
- Current investments +€5.3m
up €5.3m (+138%), from €3.9m to €9.2m
- Receivables within one year -€1.9m
down €1.9m (-94.0%), from €2.0m to €121,686
- Financial fixed assets -€1.3m
down €1.3m (-100%), from €1.3m to €0
- Cash -€490,837
down €490,837 (-98.0%), from €501,109 to €10,271
mainly Current investments (-€5.3m)
- Reserves +€1.5m
up €1.5m (+19.7%), from €7.7m to €9.3m
- Financial income +€1.1m
up €1.1m (+174%), from €646,000 to €1.8m
of which Financial income: +€655,794
- Taxes +€103,232
up €103,232 (+159%), from €64,772 to €168,004
- Gross operating margin -€46,539
down €46,539 (-2,457%), from -€1,894 to -€48,433
- Financial charges +€11,714
up €11,714 (+108%), from €10,825 to €22,539
- Other operating charges +€6,077
up €6,077 (+197%), from €3,084 to €9,161
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 | €7,759,310 | €9,356,522 | +€1.6m | +20.6% |
| Fixed assets | 21/28 | €1,333,333 | €0 | -€1.3m | -100% |
| Financial fixed assets | 28 | €1,333,333 | €0 | -€1.3m | -100% |
| Current assets | 29/58 | €6,425,977 | €9,356,522 | +€2.9m | +45.6% |
| Amounts receivable within one year | 40/41 | €2,042,718 | €121,686 | -€1.9m | -94.0% |
| Other amounts receivable | 41 | €2,042,718 | €121,686 | -€1.9m | -94.0% |
| Current investments | 50/53 | €3,882,150 | €9,224,564 | +€5.3m | +138% |
| Cash at bank and in hand | 54/58 | €501,109 | €10,271 | -€490,837 | -98.0% |
| Total equity and liabilities | 10/49 | €7,759,310 | €9,356,522 | +€1.6m | +20.6% |
| Equity | 10/15 | €7,759,310 | €9,283,268 | +€1.5m | +19.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €7,746,910 | €9,270,868 | +€1.5m | +19.7% |
| Distributable reserves | 133 | €7,746,910 | €9,270,868 | +€1.5m | +19.7% |
| Amounts payable | 17/49 | - | €73,254 | +€73,254 | |
| Amounts payable within one year | 42/48 | - | €73,254 | +€73,254 | |
| Trade debts | 44 | - | €4,137 | +€4,137 | |
| Suppliers | 440/4 | - | €4,137 | +€4,137 | |
| Taxes, remuneration and social security | 45 | - | €69,117 | +€69,117 | |
| Taxes | 450/3 | - | €49,117 | +€49,117 | |
| Remuneration and social security | 454/9 | - | €20,000 | +€20,000 | |
| Other operating charges | 640/8 | €3,084 | €9,161 | +€6,077 | +197% |
| Gross operating margin | 9900 | -€1,894 | -€48,433 | -€46,539 | -2,457% |
| Operating profit (loss) | 9901 | -€4,978 | -€57,594 | -€52,616 | -1,057% |
| Financial income | 75/76B | €646,000 | €1,772,095 | +€1.1m | +174% |
| Recurring financial income | 75 | €646,000 | €1,301,794 | +€655,794 | +102% |
| Non-recurring financial income | 76B | - | €470,301 | +€470,301 | |
| Financial charges | 65/66B | €10,825 | €22,539 | +€11,714 | +108% |
| Recurring financial charges | 65 | €10,825 | €22,539 | +€11,714 | +108% |
| Profit (loss) for the period before taxes | 9903 | €630,198 | €1,691,962 | +€1.1m | +168% |
| Income taxes | 67/77 | €64,772 | €168,004 | +€103,232 | +159% |
| Profit (loss) for the period | 9904 | €565,426 | €1,523,958 | +€958,532 | +170% |
| Profit (loss) for the period to be appropriated | 9905 | €565,426 | €1,523,958 | +€958,532 | +170% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.