ACCIO: 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.
ACCIO
Largest movements
- Receivables within one year +€1,955
up €1,955 (+241%), from €810 to €2,765
of which Trade receivables: +€2,523
- Cash -€1,679
down €1,679 (-89.4%), from €1,877 to €198
mainly Receivables within one year (-€1,955) and Net result for the year (-€1,578)
- Tangible fixed assets -€1,018
down €1,018 (-25.4%), from €4,004 to €2,986
of which Furniture and vehicles: -€680
- Deferred charges and accrued income -€312
no longer reported in 2025 (was €312)
- Profit (loss) carried forward -€1,578
down €1,578 (-18.0%), from -€8,756 to -€10,334
- Tax, wage and social debts +€985
new in 2025: €985
- Trade debts -€611
down €611 (-39.2%), from €1,557 to €946
- Other debts +€150
up €150 (+11.9%), from €1,256 to €1,406
- Purchases and services -€11,585
no longer reported in 2025 (was €11,585)
- Turnover -€9,325
no longer reported in 2025 (was €9,325)
- Gross operating margin +€2,816
up €2,816, from -€2,260 to €556
- Depreciation +€598
up €598 (+142%), from €421 to €1,018
- Taxes +€180
up €180 (+181%), from €100 to €280
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 | €7,003 | €5,949 | -€1,053 | -15.0% |
| Fixed assets | 21/28 | €4,004 | €2,986 | -€1,018 | -25.4% |
| Tangible fixed assets | 22/27 | €4,004 | €2,986 | -€1,018 | -25.4% |
| Plant, machinery and equipment | 23 | €947 | €609 | -€338 | -35.7% |
| Furniture and vehicles | 24 | €3,057 | €2,377 | -€680 | -22.2% |
| Current assets | 29/58 | €2,999 | €2,963 | -€35 | -1.2% |
| Amounts receivable within one year | 40/41 | €810 | €2,765 | +€1,955 | +241% |
| Trade receivables | 40 | €242 | €2,765 | +€2,523 | +1,043% |
| Other amounts receivable | 41 | €568 | €1 | -€568 | -99.9% |
| Cash at bank and in hand | 54/58 | €1,877 | €198 | -€1,679 | -89.4% |
| Deferred charges and accrued income | 490/1 | €312 | - | -€312 | |
| Total equity and liabilities | 10/49 | €7,003 | €5,949 | -€1,053 | -15.0% |
| Equity | 10/15 | €790 | -€789 | -€1,578 | |
| Contributions | 10/11 | €9,534 | €9,534 | = | 0.0% |
| Reserves | 13 | €12 | €12 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12 | €12 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12 | €12 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,756 | -€10,334 | -€1,578 | -18.0% |
| Amounts payable | 17/49 | €6,213 | €6,738 | +€525 | +8.4% |
| Amounts payable after more than one year | 17 | €3,400 | €3,400 | = | 0.0% |
| Other amounts payable | 178/9 | €3,400 | €3,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,813 | €3,338 | +€525 | +18.7% |
| Trade debts | 44 | €1,557 | €946 | -€611 | -39.2% |
| Suppliers | 440/4 | €1,557 | €946 | -€611 | -39.2% |
| Taxes, remuneration and social security | 45 | - | €985 | +€985 | |
| Taxes | 450/3 | - | €985 | +€985 | |
| Other amounts payable | 47/48 | €1,256 | €1,406 | +€150 | +11.9% |
| Turnover | 70 | €9,325 | - | -€9,325 | |
| Goods, raw materials, services and sundry goods | 60/61 | €11,585 | - | -€11,585 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €421 | €1,018 | +€598 | +142% |
| Other operating charges | 640/8 | €681 | €695 | +€14 | +2.1% |
| Gross operating margin | 9900 | -€2,260 | €556 | +€2,816 | |
| Operating profit (loss) | 9901 | -€3,362 | -€1,158 | +€2,204 | +65.6% |
| Financial charges | 65/66B | €140 | €140 | = | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,502 | -€1,298 | +€2,204 | +62.9% |
| Income taxes | 67/77 | €100 | €280 | +€180 | +181% |
| Profit (loss) for the period | 9904 | -€3,602 | -€1,578 | +€2,024 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,602 | -€1,578 | +€2,024 | +56.2% |
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 15 October 2026 via checked.be.