ACCIAIO CONCEPT: 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.
ACCIAIO CONCEPT
Largest movements
- Receivables within one year +€4,482
up €4,482 (+3,646%), from €123 to €4,605
- Cash -€2,895
down €2,895 (-94.5%), from €3,065 to €170
mainly Receivables within one year (-€4,482) and Net result for the year (-€3,664)
- Deferred charges and accrued income -€357
no longer reported in 2025 (was €357)
- Profit (loss) carried forward -€3,664
down €3,664 (-608%), from -€603 to -€4,267
- Trade debts +€3,169
up €3,169 (+245%), from €1,295 to €4,463
- Other debts +€1,641
up €1,641 (+199%), from €826 to €2,467
- Tax, wage and social debts +€85
up €85 (+16.1%), from €527 to €611
- Gross operating margin -€3,200
down €3,200 (-39,163%), from -€8 to -€3,208
- Taxes -€467
no longer reported in 2025 (was €467)
- Other operating charges +€298
up €298 (+280%), from €106 to €404
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 | €3,544 | €4,775 | +€1,230 | +34.7% |
| Current assets | 29/58 | €3,544 | €4,775 | +€1,230 | +34.7% |
| Amounts receivable within one year | 40/41 | €123 | €4,605 | +€4,482 | +3,646% |
| Trade receivables | 40 | €123 | €4,605 | +€4,482 | +3,646% |
| Cash at bank and in hand | 54/58 | €3,065 | €170 | -€2,895 | -94.5% |
| Deferred charges and accrued income | 490/1 | €357 | - | -€357 | |
| Total equity and liabilities | 10/49 | €3,544 | €4,775 | +€1,230 | +34.7% |
| Equity | 10/15 | €897 | -€2,767 | -€3,664 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€603 | -€4,267 | -€3,664 | -608% |
| Amounts payable | 17/49 | €2,647 | €7,541 | +€4,894 | +185% |
| Amounts payable within one year | 42/48 | €2,647 | €7,541 | +€4,894 | +185% |
| Trade debts | 44 | €1,295 | €4,463 | +€3,169 | +245% |
| Suppliers | 440/4 | €1,295 | €4,463 | +€3,169 | +245% |
| Taxes, remuneration and social security | 45 | €527 | €611 | +€85 | +16.1% |
| Taxes | 450/3 | €527 | €611 | +€85 | +16.1% |
| Other amounts payable | 47/48 | €826 | €2,467 | +€1,641 | +199% |
| Other operating charges | 640/8 | €106 | €404 | +€298 | +280% |
| Gross operating margin | 9900 | -€8 | -€3,208 | -€3,200 | -39,163% |
| Operating profit (loss) | 9901 | -€114 | -€3,612 | -€3,497 | -3,056% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €40 | €52 | +€12 | +30.9% |
| Recurring financial charges | 65 | €40 | €52 | +€12 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | -€136 | -€3,664 | -€3,528 | -2,589% |
| Income taxes | 67/77 | €467 | - | -€467 | |
| Profit (loss) for the period | 9904 | -€603 | -€3,664 | -€3,061 | -508% |
| Profit (loss) for the period to be appropriated | 9905 | -€603 | -€3,664 | -€3,061 | -508% |
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 23 October 2026 via checked.be.