Accio HR Consult: what changed
Accio HR Consult
Largest movements
- Tangible fixed assets -€16,757
down €16,757 (-29.9%), from €56,103 to €39,346
of which Furniture and vehicles: -€15,944
- Receivables within one year -€13,832
down €13,832 (-27.2%), from €50,811 to €36,979
of which Trade receivables: -€49,649
- Cash -€6,902
down €6,902 (-90.2%), from €7,650 to €748
mainly Contributions, distributions and other (-€45,000) and Debts after one year (-€18,243)
- Debts after one year -€18,243
down €18,243 (-48.9%), from €37,306 to €19,063
- Tax, wage and social debts -€17,142
down €17,142 (-67.5%), from €25,379 to €8,236
- Current portion of long-term debt -€2,504
down €2,504 (-12.1%), from €20,748 to €18,243
- Other debts -€2,085
no longer reported in 2023 (was €2,085)
- Profit (loss) carried forward +€1,179
up €1,179 (+5.1%), from €23,153 to €24,331
- Gross operating margin -€79,081
down €79,081 (-53.7%), from €147,338 to €68,257
- Taxes -€4,749
down €4,749 (-74.4%), from €6,379 to €1,631
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,597 | €77,257 | -€38,340 | -33.2% |
| Fixed assets | 21/28 | €56,103 | €39,346 | -€16,757 | -29.9% |
| Tangible fixed assets | 22/27 | €56,103 | €39,346 | -€16,757 | -29.9% |
| Plant, machinery and equipment | 23 | €2,327 | €1,514 | -€813 | -34.9% |
| Furniture and vehicles | 24 | €53,776 | €37,832 | -€15,944 | -29.6% |
| Current assets | 29/58 | €59,494 | €37,912 | -€21,582 | -36.3% |
| Amounts receivable within one year | 40/41 | €50,811 | €36,979 | -€13,832 | -27.2% |
| Trade receivables | 40 | €50,811 | €1,162 | -€49,649 | -97.7% |
| Other amounts receivable | 41 | - | €35,817 | +€35,817 | |
| Cash at bank and in hand | 54/58 | €7,650 | €748 | -€6,902 | -90.2% |
| Deferred charges and accrued income | 490/1 | €1,034 | €185 | -€849 | -82.1% |
| Total equity and liabilities | 10/49 | €115,597 | €77,257 | -€38,340 | -33.2% |
| Equity | 10/15 | €28,153 | €29,331 | +€1,179 | +4.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,153 | €24,331 | +€1,179 | +5.1% |
| Amounts payable | 17/49 | €87,445 | €47,926 | -€39,518 | -45.2% |
| Amounts payable after more than one year | 17 | €37,306 | €19,063 | -€18,243 | -48.9% |
| Financial debts | 170/4 | €37,306 | €19,063 | -€18,243 | -48.9% |
| Amounts payable within one year | 42/48 | €50,139 | €28,863 | -€21,275 | -42.4% |
| Current portion of amounts payable after more than one year | 42 | €20,748 | €18,243 | -€2,504 | -12.1% |
| Trade debts | 44 | €1,928 | €2,384 | +€456 | +23.7% |
| Suppliers | 440/4 | €1,928 | €2,384 | +€456 | +23.7% |
| Taxes, remuneration and social security | 45 | €25,379 | €8,236 | -€17,142 | -67.5% |
| Taxes | 450/3 | €25,379 | €8,236 | -€17,142 | -67.5% |
| Other amounts payable | 47/48 | €2,085 | - | -€2,085 | |
| Remuneration, social security and pensions | 62 | - | €82 | +€82 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,437 | €20,144 | +€706 | +3.6% |
| Other operating charges | 640/8 | €324 | €376 | +€52 | +16.1% |
| Gross operating margin | 9900 | €147,338 | €68,257 | -€79,081 | -53.7% |
| Operating profit (loss) | 9901 | €127,577 | €47,655 | -€79,922 | -62.6% |
| Financial income | 75/76B | €2 | €892 | +€890 | +48,096% |
| Recurring financial income | 75 | €2 | €892 | +€890 | +48,096% |
| Financial charges | 65/66B | €1,092 | €738 | -€354 | -32.4% |
| Recurring financial charges | 65 | €1,092 | €738 | -€354 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €126,487 | €47,809 | -€78,678 | -62.2% |
| Income taxes | 67/77 | €6,379 | €1,631 | -€4,749 | -74.4% |
| Profit (loss) for the period | 9904 | €120,108 | €46,179 | -€73,929 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €120,108 | €46,179 | -€73,929 | -61.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.