ACCION: 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.
ACCION
Largest movements
- Tangible fixed assets -€75,306
down €75,306 (-4.5%), from €1.7m to €1.6m
of which Land and buildings: -€49,103
- Cash -€47,305
down €47,305 (-95.6%), from €49,498 to €2,193
mainly Contributions, distributions and other (-€154,228) and Debts after one year (-€63,425)
- Receivables within one year -€22,265
down €22,265 (-42.6%), from €52,315 to €30,050
of which Other amounts receivable: -€42,790
- Reserves -€68,722
down €68,722 (-16.7%), from €412,213 to €343,491
- Debts after one year -€63,425
down €63,425 (-5.5%), from €1.2m to €1.1m
- Current portion of long-term debt -€29,158
down €29,158 (-29.0%), from €100,657 to €71,499
- Tax, wage and social debts -€22,224
down €22,224 (-31.1%), from €71,376 to €49,153
of which Remuneration and social security: -€17,148
- Depreciation -€67,132
down €67,132 (-38.9%), from €172,786 to €105,654
- Financial charges +€15,529
up €15,529 (+109.1%), from €14,237 to €29,766
- Staff costs +€14,836
up €14,836 (+8.5%), from €174,825 to €189,660
- Taxes +€14,416
up €14,416 (+70.1%), from €20,553 to €34,969
- Gross operating margin -€6,369
down €6,369 (-1.4%), from €460,662 to €454,293
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 | €1,813,951 | €1,652,147 | -€161,804 | -8.9% |
| Fixed assets | 21/28 | €1,708,331 | €1,616,777 | -€91,555 | -5.4% |
| Intangible fixed assets | 21 | €43,325 | €27,076 | -€16,249 | -37.5% |
| Tangible fixed assets | 22/27 | €1,664,472 | €1,589,166 | -€75,306 | -4.5% |
| Land and buildings | 22 | €1,604,147 | €1,555,043 | -€49,103 | -3.1% |
| Plant, machinery and equipment | 23 | €22,553 | €15,779 | -€6,775 | -30.0% |
| Furniture and vehicles | 24 | €37,772 | €18,345 | -€19,428 | -51.4% |
| Financial fixed assets | 28 | €535 | €535 | = | 0.0% |
| Current assets | 29/58 | €105,620 | €35,370 | -€70,249 | -66.5% |
| Amounts receivable within one year | 40/41 | €52,315 | €30,050 | -€22,265 | -42.6% |
| Trade receivables | 40 | €8,178 | €28,703 | +€20,525 | +251.0% |
| Other amounts receivable | 41 | €44,137 | €1,347 | -€42,790 | -96.9% |
| Cash at bank and in hand | 54/58 | €49,498 | €2,193 | -€47,305 | -95.6% |
| Deferred charges and accrued income | 490/1 | €3,806 | €3,127 | -€679 | -17.8% |
| Total equity and liabilities | 10/49 | €1,813,951 | €1,652,147 | -€161,804 | -8.9% |
| Equity | 10/15 | €422,213 | €353,491 | -€68,722 | -16.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €412,213 | €343,491 | -€68,722 | -16.7% |
| Distributable reserves | 133 | €412,213 | €343,491 | -€68,722 | -16.7% |
| Amounts payable | 17/49 | €1,391,738 | €1,298,656 | -€93,082 | -6.7% |
| Amounts payable after more than one year | 17 | €1,160,400 | €1,096,975 | -€63,425 | -5.5% |
| Financial debts | 170/4 | €1,160,400 | €1,096,975 | -€63,425 | -5.5% |
| Amounts payable within one year | 42/48 | €224,947 | €193,308 | -€31,639 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €100,657 | €71,499 | -€29,158 | -29.0% |
| Trade debts | 44 | €26,052 | €33,926 | +€7,874 | +30.2% |
| Suppliers | 440/4 | €26,052 | €33,926 | +€7,874 | +30.2% |
| Taxes, remuneration and social security | 45 | €71,376 | €49,153 | -€22,224 | -31.1% |
| Taxes | 450/3 | €36,504 | €31,429 | -€5,076 | -13.9% |
| Remuneration and social security | 454/9 | €34,872 | €17,724 | -€17,148 | -49.2% |
| Other amounts payable | 47/48 | €26,862 | €38,731 | +€11,869 | +44.2% |
| Accrued charges and deferred income | 492/3 | €6,390 | €8,373 | +€1,982 | +31.0% |
| Remuneration, social security and pensions | 62 | €174,825 | €189,660 | +€14,836 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172,786 | €105,654 | -€67,132 | -38.9% |
| Other operating charges | 640/8 | €6,065 | €8,867 | +€2,802 | +46.2% |
| Gross operating margin | 9900 | €460,662 | €454,293 | -€6,369 | -1.4% |
| Operating profit (loss) | 9901 | €106,987 | €150,113 | +€43,126 | +40.3% |
| Financial income | 75/76B | €1,215 | €128 | -€1,087 | -89.5% |
| Recurring financial income | 75 | €1,215 | €128 | -€1,087 | -89.5% |
| Financial charges | 65/66B | €14,237 | €29,766 | +€15,529 | +109.1% |
| Recurring financial charges | 65 | €14,237 | €29,766 | +€15,529 | +109.1% |
| Profit (loss) for the period before taxes | 9903 | €93,965 | €120,475 | +€26,510 | +28.2% |
| Income taxes | 67/77 | €20,553 | €34,969 | +€14,416 | +70.1% |
| Profit (loss) for the period | 9904 | €73,412 | €85,506 | +€12,094 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,412 | €85,506 | +€12,094 | +16.5% |
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 10 October 2026 via checked.be.