ACCHUBENS: 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.
ACCHUBENS
Largest movements
- Receivables within one year +€99,613
up €99,613 (+2371.6%), from €4,200 to €103,814
of which Trade receivables: +€98,227
- Cash -€49,379
down €49,379 (-89.3%), from €55,267 to €5,888
mainly Receivables within one year (-€99,613) and Contributions, distributions and other (-€16,191)
- Profit (loss) carried forward +€23,219
up €23,219 (+86.7%), from €26,781 to €50,000
- Other debts +€16,191
new in 2026: €16,191
- Tax, wage and social debts +€11,437
up €11,437 (+39.5%), from €28,930 to €40,367
of which Taxes: +€10,937
- Trade debts -€1,316
down €1,316 (-28.6%), from €4,608 to €3,292
- Gross operating margin +€40,523
up €40,523 (+292.5%), from €13,853 to €54,376
- Taxes +€7,997
up €7,997 (+265.1%), from €3,017 to €11,013
- Other operating charges +€1,011
new in 2026: €1,011
- Financial charges +€662
up €662 (+262.4%), from €252 to €914
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.
Cash bridge derived
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 | €66,051 | €115,583 | +€49,532 | +75.0% |
| Fixed assets | 21/28 | €6,438 | €5,882 | -€556 | -8.6% |
| Tangible fixed assets | 22/27 | €6,438 | €5,882 | -€556 | -8.6% |
| Furniture and vehicles | 24 | €6,438 | €4,938 | -€1,500 | -23.3% |
| Other tangible fixed assets | 26 | - | €944 | +€944 | |
| Current assets | 29/58 | €59,613 | €109,702 | +€50,088 | +84.0% |
| Amounts receivable within one year | 40/41 | €4,200 | €103,814 | +€99,613 | +2371.6% |
| Trade receivables | 40 | €3,449 | €101,676 | +€98,227 | +2848.0% |
| Other amounts receivable | 41 | €751 | €2,137 | +€1,386 | +184.5% |
| Cash at bank and in hand | 54/58 | €55,267 | €5,888 | -€49,379 | -89.3% |
| Deferred charges and accrued income | 490/1 | €146 | - | -€146 | |
| Total equity and liabilities | 10/49 | €66,051 | €115,583 | +€49,532 | +75.0% |
| Equity | 10/15 | €32,514 | €55,733 | +€23,219 | +71.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,733 | €3,733 | = | 0.0% |
| Distributable reserves | 133 | €3,733 | €3,733 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,781 | €50,000 | +€23,219 | +86.7% |
| Amounts payable | 17/49 | €33,538 | €59,850 | +€26,313 | +78.5% |
| Amounts payable within one year | 42/48 | €33,538 | €59,850 | +€26,313 | +78.5% |
| Trade debts | 44 | €4,608 | €3,292 | -€1,316 | -28.6% |
| Suppliers | 440/4 | €4,608 | €3,292 | -€1,316 | -28.6% |
| Taxes, remuneration and social security | 45 | €28,930 | €40,367 | +€11,437 | +39.5% |
| Taxes | 450/3 | €25,930 | €36,867 | +€10,937 | +42.2% |
| Remuneration and social security | 454/9 | €3,000 | €3,500 | +€500 | +16.7% |
| Other amounts payable | 47/48 | - | €16,191 | +€16,191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,388 | €2,206 | -€183 | -7.6% |
| Other operating charges | 640/8 | - | €1,011 | +€1,011 | |
| Gross operating margin | 9900 | €13,853 | €54,376 | +€40,523 | +292.5% |
| Operating profit (loss) | 9901 | €11,465 | €51,160 | +€39,695 | +346.2% |
| Financial income | 75/76B | €84 | €178 | +€94 | +111.5% |
| Recurring financial income | 75 | €84 | €178 | +€94 | +111.5% |
| Financial charges | 65/66B | €252 | €914 | +€662 | +262.4% |
| Recurring financial charges | 65 | €252 | €914 | +€662 | +262.4% |
| Profit (loss) for the period before taxes | 9903 | €11,297 | €50,424 | +€39,127 | +346.4% |
| Income taxes | 67/77 | €3,017 | €11,013 | +€7,997 | +265.1% |
| Profit (loss) for the period | 9904 | €8,280 | €39,410 | +€31,130 | +376.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,280 | €39,410 | +€31,130 | +376.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.