ACCIP: 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.
ACCIP
Largest movements
- Receivables within one year +€95,030
up €95,030 (+89.2%), from €106,570 to €201,600
of which Other amounts receivable: +€74,682
- Tangible fixed assets -€7,185
down €7,185 (-100%), from €7,185 to €0
- Profit (loss) carried forward +€102,217
up €102,217 (+226%), from €45,165 to €147,381
- Debts after one year -€11,095
down €11,095 (-20.5%), from €54,218 to €43,123
- Tax, wage and social debts +€10,905
new in 2025: €10,905
of which Remuneration and social security: +€10,555
- Current portion of long-term debt -€8,967
down €8,967 (-55.3%), from €16,220 to €7,253
- Trade debts -€4,671
no longer reported in 2025 (was €4,671)
- Gross operating margin +€177,835
up €177,835, from -€3,482 to €174,353
- Turnover +€103,587
up €103,587 (+64.9%), from €159,519 to €263,106
- Purchases and services -€78,704
down €78,704 (-47.0%), from €167,458 to €88,754
- Staff costs +€55,587
new in 2025: €55,587
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 | €120,274 | €208,662 | +€88,388 | +73.5% |
| Fixed assets | 21/28 | €7,185 | €0 | -€7,185 | -100% |
| Tangible fixed assets | 22/27 | €7,185 | €0 | -€7,185 | -100% |
| Furniture and vehicles | 24 | €7,185 | €0 | -€7,185 | -100% |
| Current assets | 29/58 | €113,089 | €208,662 | +€95,573 | +84.5% |
| Amounts receivable within one year | 40/41 | €106,570 | €201,600 | +€95,030 | +89.2% |
| Trade receivables | 40 | €2,831 | €23,179 | +€20,348 | +719% |
| Other amounts receivable | 41 | €103,739 | €178,421 | +€74,682 | +72.0% |
| Cash at bank and in hand | 54/58 | €6,314 | €6,314 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €205 | €748 | +€543 | +265% |
| Total equity and liabilities | 10/49 | €120,274 | €208,662 | +€88,388 | +73.5% |
| Equity | 10/15 | €45,165 | €147,381 | +€102,217 | +226% |
| Profit (loss) carried forward | 14 | €45,165 | €147,381 | +€102,217 | +226% |
| Amounts payable | 17/49 | €75,110 | €61,281 | -€13,828 | -18.4% |
| Amounts payable after more than one year | 17 | €54,218 | €43,123 | -€11,095 | -20.5% |
| Financial debts | 170/4 | €54,218 | €43,123 | -€11,095 | -20.5% |
| Amounts payable within one year | 42/48 | €20,891 | €18,158 | -€2,733 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €16,220 | €7,253 | -€8,967 | -55.3% |
| Trade debts | 44 | €4,671 | - | -€4,671 | |
| Suppliers | 440/4 | €4,671 | - | -€4,671 | |
| Taxes, remuneration and social security | 45 | - | €10,905 | +€10,905 | |
| Taxes | 450/3 | - | €350 | +€350 | |
| Remuneration and social security | 454/9 | - | €10,555 | +€10,555 | |
| Turnover | 70 | €159,519 | €263,106 | +€103,587 | +64.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €167,458 | €88,754 | -€78,704 | -47.0% |
| Remuneration, social security and pensions | 62 | - | €55,587 | +€55,587 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,580 | €7,185 | -€2,395 | -25.0% |
| Other operating charges | 640/8 | €1,396 | €814 | -€582 | -41.7% |
| Gross operating margin | 9900 | -€3,482 | €174,353 | +€177,835 | |
| Operating profit (loss) | 9901 | -€14,458 | €110,767 | +€125,225 | |
| Financial income | 75/76B | €7 | €60 | +€53 | +770% |
| Recurring financial income | 75 | €7 | €60 | +€53 | +770% |
| Financial charges | 65/66B | €4,071 | €5,889 | +€1,818 | +44.7% |
| Recurring financial charges | 65 | €4,071 | €5,889 | +€1,818 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,522 | €104,938 | +€123,460 | |
| Income taxes | 67/77 | €3,558 | €2,722 | -€836 | -23.5% |
| Profit (loss) for the period | 9904 | -€22,080 | €102,217 | +€124,296 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,080 | €102,217 | +€124,296 |
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 27 October 2026 via checked.be.