ACCIPIS: 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.
ACCIPIS
Largest movements
- Tangible fixed assets -€36,872
down €36,872 (-11.3%), from €327,104 to €290,233
of which Land and buildings: -€44,184
- Deferred charges and accrued income -€5,421
down €5,421 (-48.2%), from €11,245 to €5,823
- Debts after one year -€28,865
down €28,865 (-11.0%), from €262,733 to €233,868
- Profit (loss) carried forward -€13,826
down €13,826 (-5.8%), from -€236,490 to -€250,315
- Trade debts -€5,991
down €5,991 (-57.5%), from €10,413 to €4,422
- Gross operating margin -€10,627
down €10,627 (-19.8%), from €53,632 to €43,005
- Other operating charges +€2,426
up €2,426 (+89.7%), from €2,706 to €5,131
- Depreciation +€1,073
up €1,073 (+2.4%), from €44,205 to €45,278
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €365,739 | €323,139 | -€42,600 | -11.6% |
| Fixed assets | 21/28 | €327,179 | €290,308 | -€36,872 | -11.3% |
| Tangible fixed assets | 22/27 | €327,104 | €290,233 | -€36,872 | -11.3% |
| Land and buildings | 22 | €323,125 | €278,941 | -€44,184 | -13.7% |
| Furniture and vehicles | 24 | - | €7,712 | +€7,712 | |
| Other tangible fixed assets | 26 | €3,979 | €3,579 | -€400 | -10.1% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €38,560 | €32,831 | -€5,728 | -14.9% |
| Amounts receivable within one year | 40/41 | €6,426 | €9,156 | +€2,731 | +42.5% |
| Trade receivables | 40 | €6,426 | €9,156 | +€2,731 | +42.5% |
| Cash at bank and in hand | 54/58 | €20,889 | €17,852 | -€3,038 | -14.5% |
| Deferred charges and accrued income | 490/1 | €11,245 | €5,823 | -€5,421 | -48.2% |
| Total equity and liabilities | 10/49 | €365,739 | €323,139 | -€42,600 | -11.6% |
| Equity | 10/15 | -€190,502 | -€204,328 | -€13,826 | -7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,388 | €27,388 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,002 | €1,002 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,002 | €1,002 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,386 | €26,386 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€236,490 | -€250,315 | -€13,826 | -5.8% |
| Amounts payable | 17/49 | €556,241 | €527,467 | -€28,774 | -5.2% |
| Amounts payable after more than one year | 17 | €262,733 | €233,868 | -€28,865 | -11.0% |
| Financial debts | 170/4 | €262,733 | €233,868 | -€28,865 | -11.0% |
| Amounts payable within one year | 42/48 | €293,508 | €293,599 | +€91 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €28,271 | €31,703 | +€3,431 | +12.1% |
| Trade debts | 44 | €10,413 | €4,422 | -€5,991 | -57.5% |
| Suppliers | 440/4 | €10,413 | €4,422 | -€5,991 | -57.5% |
| Taxes, remuneration and social security | 45 | €902 | €2,790 | +€1,887 | +209.1% |
| Taxes | 450/3 | €902 | €2,790 | +€1,887 | +209.1% |
| Other amounts payable | 47/48 | €253,921 | €254,684 | +€763 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,205 | €45,278 | +€1,073 | +2.4% |
| Other operating charges | 640/8 | €2,706 | €5,131 | +€2,426 | +89.7% |
| Gross operating margin | 9900 | €53,632 | €43,005 | -€10,627 | -19.8% |
| Operating profit (loss) | 9901 | €6,721 | -€7,404 | -€14,125 | |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €6,802 | €6,316 | -€487 | -7.2% |
| Recurring financial charges | 65 | €6,802 | €6,316 | -€487 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€81 | -€13,686 | -€13,605 | -16830.1% |
| Income taxes | 67/77 | €135 | €140 | +€5 | +3.6% |
| Profit (loss) for the period | 9904 | -€216 | -€13,826 | -€13,610 | -6313.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€216 | -€13,826 | -€13,610 | -6313.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.