ACCIDENT RECONSTRUCTION CONSULTING: 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.
ACCIDENT RECONSTRUCTION CONSULTING
Largest movements
- Cash -€40,002
down €40,002 (-73.9%), from €54,139 to €14,136
mainly Contributions, distributions and other (-€78,700) and Investment in fixed assets (net) (-€8,732)
- Receivables within one year -€12,361
down €12,361 (-38.0%), from €32,535 to €20,174
of which Trade receivables: -€20,855
- Tangible fixed assets +€3,884
up €3,884 (+39.0%), from €9,946 to €13,829
of which Furniture and vehicles: +€6,779
- Deferred charges and accrued income -€3,517
down €3,517 (-26.0%), from €13,547 to €10,030
- Reserves -€47,540
down €47,540 (-56.9%), from €83,580 to €36,040
- Tax, wage and social debts -€2,772
down €2,772 (-26.4%), from €10,480 to €7,708
of which Remuneration and social security: -€3,396
- Other debts -€1,180
down €1,180 (-100%), from €1,180 to €0
- Gross operating margin +€35,129
up €35,129 (+234%), from €15,002 to €50,131
- Taxes +€9,429
up €9,429 (+333%), from €2,828 to €12,257
- Depreciation -€2,435
down €2,435 (-33.4%), from €7,284 to €4,849
- Staff costs +€1,309
up €1,309, from €0 to €1,309
- Financial income +€819
up €819 (+289%), from €284 to €1,102
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 | €110,421 | €58,425 | -€51,997 | -47.1% |
| Fixed assets | 21/28 | €10,201 | €14,084 | +€3,884 | +38.1% |
| Tangible fixed assets | 22/27 | €9,946 | €13,829 | +€3,884 | +39.0% |
| Plant, machinery and equipment | 23 | €5,474 | €3,803 | -€1,671 | -30.5% |
| Furniture and vehicles | 24 | - | €6,779 | +€6,779 | |
| Other tangible fixed assets | 26 | €4,472 | €3,247 | -€1,224 | -27.4% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €100,221 | €44,341 | -€55,880 | -55.8% |
| Amounts receivable within one year | 40/41 | €32,535 | €20,174 | -€12,361 | -38.0% |
| Trade receivables | 40 | €26,481 | €5,627 | -€20,855 | -78.8% |
| Other amounts receivable | 41 | €6,054 | €14,548 | +€8,494 | +140% |
| Cash at bank and in hand | 54/58 | €54,139 | €14,136 | -€40,002 | -73.9% |
| Deferred charges and accrued income | 490/1 | €13,547 | €10,030 | -€3,517 | -26.0% |
| Total equity and liabilities | 10/49 | €110,421 | €58,425 | -€51,997 | -47.1% |
| Equity | 10/15 | €94,528 | €46,989 | -€47,539 | -50.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €83,580 | €36,040 | -€47,540 | -56.9% |
| Distributable reserves | 133 | €83,580 | €36,040 | -€47,540 | -56.9% |
| Profit (loss) carried forward | 14 | €4,748 | €4,749 | +€1 | 0.0% |
| Amounts payable | 17/49 | €15,893 | €11,435 | -€4,458 | -28.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €15,893 | €11,435 | -€4,458 | -28.0% |
| Trade debts | 44 | €4,233 | €3,727 | -€506 | -12.0% |
| Suppliers | 440/4 | €4,233 | €3,727 | -€506 | -12.0% |
| Taxes, remuneration and social security | 45 | €10,480 | €7,708 | -€2,772 | -26.4% |
| Taxes | 450/3 | €7,084 | €7,708 | +€624 | +8.8% |
| Remuneration and social security | 454/9 | €3,396 | €0 | -€3,396 | -100% |
| Other amounts payable | 47/48 | €1,180 | €0 | -€1,180 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €269 | €0 | -€269 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €1,309 | +€1,309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,284 | €4,849 | -€2,435 | -33.4% |
| Other operating charges | 640/8 | €1,284 | €707 | -€578 | -45.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €15,002 | €50,131 | +€35,129 | +234% |
| Operating profit (loss) | 9901 | €6,434 | €43,267 | +€36,832 | +572% |
| Financial income | 75/76B | €284 | €1,102 | +€819 | +289% |
| Recurring financial income | 75 | €284 | €1,102 | +€819 | +289% |
| Financial charges | 65/66B | €861 | €951 | +€89 | +10.4% |
| Recurring financial charges | 65 | €861 | €951 | +€89 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €5,857 | €43,418 | +€37,562 | +641% |
| Income taxes | 67/77 | €2,828 | €12,257 | +€9,429 | +333% |
| Profit (loss) for the period | 9904 | €3,029 | €31,161 | +€28,132 | +929% |
| Profit (loss) for the period to be appropriated | 9905 | €3,029 | €31,161 | +€28,132 | +929% |
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 20 October 2026 via checked.be.