AccFisMa: what changed
Two fiscal 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.
AccFisMa
Largest movements
- Receivables within one year +€28,358
new in 2025: €28,358
- Cash -€7,156
down €7,156 (-17.0%), from €42,055 to €34,899
mainly Debts after one year (-€56,993) and Receivables within one year (-€28,358)
- Profit (loss) carried forward +€83,811
new in 2025: €83,811
- Debts after one year -€56,993
down €56,993 (-22.3%), from €255,725 to €198,731
- Tax, wage and social debts -€7,227
down €7,227 (-29.9%), from €24,207 to €16,980
- Gross operating margin +€28,348
up €28,348 (+26.4%), from €107,232 to €135,580
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.
Cash bridge derived
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 | €503,508 | €527,996 | +€24,489 | +4.9% |
| Fixed assets | 21/28 | €458,107 | €461,062 | +€2,956 | +0.6% |
| Tangible fixed assets | 22/27 | €30,547 | €33,502 | +€2,956 | +9.7% |
| Plant, machinery and equipment | 23 | - | €11,940 | +€11,940 | |
| Furniture and vehicles | 24 | €30,547 | €21,562 | -€8,984 | -29.4% |
| Financial fixed assets | 28 | €427,560 | €427,560 | = | 0.0% |
| Current assets | 29/58 | €45,401 | €66,934 | +€21,533 | +47.4% |
| Amounts receivable within one year | 40/41 | - | €28,358 | +€28,358 | |
| Trade receivables | 40 | - | €28,358 | +€28,358 | |
| Cash at bank and in hand | 54/58 | €42,055 | €34,899 | -€7,156 | -17.0% |
| Deferred charges and accrued income | 490/1 | €3,346 | €3,677 | +€331 | +9.9% |
| Total equity and liabilities | 10/49 | €503,508 | €527,996 | +€24,489 | +4.9% |
| Equity | 10/15 | €156,759 | €240,570 | +€83,811 | +53.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €151,759 | €151,759 | = | 0.0% |
| Distributable reserves | 133 | €151,759 | €151,759 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €83,811 | +€83,811 | |
| Amounts payable | 17/49 | €346,749 | €287,426 | -€59,322 | -17.1% |
| Amounts payable after more than one year | 17 | €255,725 | €198,731 | -€56,993 | -22.3% |
| Financial debts | 170/4 | €255,725 | €198,731 | -€56,993 | -22.3% |
| Amounts payable within one year | 42/48 | €90,274 | €87,945 | -€2,329 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €57,065 | €56,993 | -€72 | -0.1% |
| Trade debts | 44 | €55 | €34 | -€21 | -38.8% |
| Suppliers | 440/4 | €55 | €34 | -€21 | -38.8% |
| Taxes, remuneration and social security | 45 | €24,207 | €16,980 | -€7,227 | -29.9% |
| Taxes | 450/3 | €24,207 | €16,980 | -€7,227 | -29.9% |
| Other amounts payable | 47/48 | €8,948 | €13,938 | +€4,990 | +55.8% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,984 | €9,180 | +€196 | +2.2% |
| Other operating charges | 640/8 | €553 | €625 | +€72 | +12.9% |
| Gross operating margin | 9900 | €107,232 | €135,580 | +€28,348 | +26.4% |
| Operating profit (loss) | 9901 | €97,694 | €125,774 | +€28,080 | +28.7% |
| Financial income | 75/76B | €47 | €237 | +€190 | +400.3% |
| Recurring financial income | 75 | €47 | €237 | +€190 | +400.3% |
| Financial charges | 65/66B | €13,123 | €12,931 | -€192 | -1.5% |
| Recurring financial charges | 65 | €13,123 | €12,931 | -€192 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €84,618 | €113,080 | +€28,462 | +33.6% |
| Income taxes | 67/77 | €28,070 | €29,269 | +€1,199 | +4.3% |
| Profit (loss) for the period | 9904 | €56,548 | €83,811 | +€27,263 | +48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,548 | €83,811 | +€27,263 | +48.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.