ACCIMEX: 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.
ACCIMEX
Largest movements
- Stocks and contracts -€28,716
down €28,716 (-22.3%), from €128,516 to €99,800
- Intangible fixed assets +€27,503
new in 2025: €27,503
- Cash +€25,843
up €25,843 (+44.8%), from €57,656 to €83,499
mainly Stocks and contracts (+€28,716) and Trade debts (+€27,510)
- Tangible fixed assets -€17,562
down €17,562 (-33.1%), from €53,040 to €35,478
of which Furniture and vehicles: -€17,206
- Trade debts +€27,510
up €27,510 (+19.6%), from €140,169 to €167,679
- Profit (loss) carried forward -€14,064
down €14,064 (-13.3%), from -€105,414 to -€119,478
- Tax, wage and social debts -€9,665
down €9,665 (-19.7%), from €49,047 to €39,383
of which Taxes: -€6,358
- Gross operating margin +€35,273
up €35,273 (+20.3%), from €174,031 to €209,304
- Staff costs +€9,926
up €9,926 (+5.6%), from €177,076 to €187,003
- Financial income -€4,833
down €4,833 (-83.5%), from €5,787 to €954
- Financial charges -€3,483
down €3,483 (-29.9%), from €11,659 to €8,176
- Other operating charges -€2,189
down €2,189 (-56.4%), from €3,879 to €1,691
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 | €352,235 | €356,017 | +€3,781 | +1.1% |
| Fixed assets | 21/28 | €56,262 | €66,204 | +€9,941 | +17.7% |
| Intangible fixed assets | 21 | - | €27,503 | +€27,503 | |
| Tangible fixed assets | 22/27 | €53,040 | €35,478 | -€17,562 | -33.1% |
| Plant, machinery and equipment | 23 | €535 | €178 | -€357 | -66.7% |
| Furniture and vehicles | 24 | €52,505 | €35,299 | -€17,206 | -32.8% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €3,223 | €3,223 | = | 0.0% |
| Current assets | 29/58 | €295,973 | €289,813 | -€6,160 | -2.1% |
| Stocks and contracts in progress | 3 | €128,516 | €99,800 | -€28,716 | -22.3% |
| Stocks | 30/36 | €128,516 | €99,800 | -€28,716 | -22.3% |
| Amounts receivable within one year | 40/41 | €108,177 | €106,514 | -€1,663 | -1.5% |
| Trade receivables | 40 | €107,125 | €106,514 | -€611 | -0.6% |
| Other amounts receivable | 41 | €1,052 | €0 | -€1,052 | -100.0% |
| Cash at bank and in hand | 54/58 | €57,656 | €83,499 | +€25,843 | +44.8% |
| Deferred charges and accrued income | 490/1 | €1,624 | €0 | -€1,624 | -100.0% |
| Total equity and liabilities | 10/49 | €352,235 | €356,017 | +€3,781 | +1.1% |
| Equity | 10/15 | -€74,355 | -€88,420 | -€14,064 | -18.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €11,058 | €11,058 | = | 0.0% |
| Distributable reserves | 133 | €11,058 | €11,058 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,414 | -€119,478 | -€14,064 | -13.3% |
| Amounts payable | 17/49 | €426,591 | €444,436 | +€17,846 | +4.2% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Financial debts | 170/4 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €346,591 | €364,436 | +€17,846 | +5.1% |
| Financial debts | 43 | €90,000 | €90,000 | = | 0.0% |
| Credit institutions | 430/8 | €90,000 | €90,000 | = | 0.0% |
| Trade debts | 44 | €140,169 | €167,679 | +€27,510 | +19.6% |
| Suppliers | 440/4 | €140,169 | €167,679 | +€27,510 | +19.6% |
| Taxes, remuneration and social security | 45 | €49,047 | €39,383 | -€9,665 | -19.7% |
| Taxes | 450/3 | €21,180 | €14,821 | -€6,358 | -30.0% |
| Remuneration and social security | 454/9 | €27,868 | €24,562 | -€3,306 | -11.9% |
| Other amounts payable | 47/48 | €67,375 | €67,375 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €177,076 | €187,003 | +€9,926 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,504 | €26,239 | +€1,735 | +7.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,879 | €1,691 | -€2,189 | -56.4% |
| Gross operating margin | 9900 | €174,031 | €209,304 | +€35,273 | +20.3% |
| Operating profit (loss) | 9901 | -€31,429 | -€5,628 | +€25,800 | +82.1% |
| Financial income | 75/76B | €5,787 | €954 | -€4,833 | -83.5% |
| Recurring financial income | 75 | €5,787 | €954 | -€4,833 | -83.5% |
| Financial charges | 65/66B | €11,659 | €8,176 | -€3,483 | -29.9% |
| Recurring financial charges | 65 | €11,659 | €8,176 | -€3,483 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | -€37,300 | -€12,851 | +€24,450 | +65.5% |
| Income taxes | 67/77 | €1,260 | €1,214 | -€46 | -3.7% |
| Profit (loss) for the period | 9904 | -€38,560 | -€14,064 | +€24,496 | +63.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,560 | -€14,064 | +€24,496 | +63.5% |
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 3 October 2026 via checked.be.