ACCFISC: 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.
ACCFISC
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€109,601
up €109,601 (+42.6%), from €257,334 to €366,936
- Short-term financial debts -€100,000
down €100,000 (-25.0%), from €400,565 to €300,565
- Profit (loss) carried forward -€20,733
down €20,733 (-2.9%), from -€722,205 to -€742,938
- Gross operating margin -€5,626
down €5,626 (-58.1%), from €9,688 to €4,063
- Financial charges -€4,080
down €4,080 (-16.8%), from €24,228 to €20,148
- Financial income +€208
up €208 (+54.1%), from €384 to €591
- Other operating charges -€108
down €108 (-2.0%), from €5,346 to €5,238
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 | €953,295 | €946,049 | -€7,246 | -0.8% |
| Fixed assets | 21/28 | €883,514 | €883,514 | = | 0.0% |
| Tangible fixed assets | 22/27 | €882,202 | €882,202 | = | 0.0% |
| Land and buildings | 22 | €882,202 | €882,202 | = | 0.0% |
| Financial fixed assets | 28 | €1,312 | €1,312 | = | 0.0% |
| Current assets | 29/58 | €69,781 | €62,535 | -€7,246 | -10.4% |
| Amounts receivable within one year | 40/41 | €115 | €177 | +€62 | +54.1% |
| Other amounts receivable | 41 | €115 | €177 | +€62 | +54.1% |
| Cash at bank and in hand | 54/58 | €69,666 | €62,357 | -€7,309 | -10.5% |
| Total equity and liabilities | 10/49 | €953,295 | €946,049 | -€7,246 | -0.8% |
| Equity | 10/15 | €295,154 | €274,421 | -€20,733 | -7.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €817,358 | €817,358 | = | 0.0% |
| Non-distributable reserves | 130/1 | €201 | €201 | = | 0.0% |
| Legal reserve | 130 | €201 | €201 | = | 0.0% |
| Tax-exempt reserves | 132 | €83,297 | €75,947 | -€7,350 | -8.8% |
| Distributable reserves | 133 | €733,861 | €741,211 | +€7,350 | +1.0% |
| Profit (loss) carried forward | 14 | -€722,205 | -€742,938 | -€20,733 | -2.9% |
| Amounts payable | 17/49 | €658,142 | €671,628 | +€13,486 | +2.0% |
| Amounts payable within one year | 42/48 | €658,142 | €671,628 | +€13,486 | +2.0% |
| Financial debts | 43 | €400,565 | €300,565 | -€100,000 | -25.0% |
| Credit institutions | 430/8 | €400,565 | €300,565 | -€100,000 | -25.0% |
| Trade debts | 44 | €242 | €4,127 | +€3,885 | +1,606% |
| Suppliers | 440/4 | €242 | €4,127 | +€3,885 | +1,606% |
| Other amounts payable | 47/48 | €257,334 | €366,936 | +€109,601 | +42.6% |
| Other operating charges | 640/8 | €5,346 | €5,238 | -€108 | -2.0% |
| Gross operating margin | 9900 | €9,688 | €4,063 | -€5,626 | -58.1% |
| Operating profit (loss) | 9901 | €4,342 | -€1,176 | -€5,518 | |
| Financial income | 75/76B | €384 | €591 | +€208 | +54.1% |
| Recurring financial income | 75 | €384 | €591 | +€208 | +54.1% |
| Financial charges | 65/66B | €24,228 | €20,148 | -€4,080 | -16.8% |
| Recurring financial charges | 65 | €24,228 | €20,148 | -€4,080 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,503 | -€20,733 | -€1,230 | -6.3% |
| Profit (loss) for the period | 9904 | -€19,503 | -€20,733 | -€1,230 | -6.3% |
| Transfer from tax-exempt reserves | 789 | €7,350 | €7,350 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,153 | -€13,383 | -€1,230 | -10.1% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.