ACCISS: 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.
ACCISS
Largest movements
- Receivables within one year -€993
down €993 (-56.9%), from €1,746 to €753
of which Trade receivables: -€845
- Cash -€896
no longer reported in 2025 (was €896)
mainly Net result for the year (-€6,723) and Tax, wage and social debts (-€61)
- Profit (loss) carried forward -€6,723
down €6,723 (-39.4%), from -€17,050 to -€23,773
- Other debts +€3,221
up €3,221 (+23.7%), from €13,584 to €16,805
- Trade debts +€1,675
up €1,675 (+268.4%), from €624 to €2,299
- Tax, wage and social debts -€61
no longer reported in 2025 (was €61)
- Gross operating margin -€5,277
down €5,277, from €195 to -€5,082
- Financial charges +€1,234
new in 2025: €1,234
- Other operating charges +€82
up €82 (+21.1%), from €388 to €470
- Taxes -€63
new in 2025: -€63
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 | €2,642 | €753 | -€1,889 | -71.5% |
| Current assets | 29/58 | €2,642 | €753 | -€1,889 | -71.5% |
| Amounts receivable within one year | 40/41 | €1,746 | €753 | -€993 | -56.9% |
| Trade receivables | 40 | €845 | - | -€845 | |
| Other amounts receivable | 41 | €901 | €753 | -€148 | -16.4% |
| Cash at bank and in hand | 54/58 | €896 | - | -€896 | |
| Total equity and liabilities | 10/49 | €2,642 | €753 | -€1,889 | -71.5% |
| Equity | 10/15 | -€12,050 | -€18,773 | -€6,723 | -55.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,050 | -€23,773 | -€6,723 | -39.4% |
| Amounts payable | 17/49 | €14,692 | €19,526 | +€4,834 | +32.9% |
| Amounts payable within one year | 42/48 | €14,269 | €19,104 | +€4,835 | +33.9% |
| Trade debts | 44 | €624 | €2,299 | +€1,675 | +268.4% |
| Suppliers | 440/4 | €624 | €2,299 | +€1,675 | +268.4% |
| Taxes, remuneration and social security | 45 | €61 | - | -€61 | |
| Taxes | 450/3 | €61 | - | -€61 | |
| Other amounts payable | 47/48 | €13,584 | €16,805 | +€3,221 | +23.7% |
| Accrued charges and deferred income | 492/3 | €423 | €422 | -€1 | -0.2% |
| Other operating charges | 640/8 | €388 | €470 | +€82 | +21.1% |
| Gross operating margin | 9900 | €195 | -€5,082 | -€5,277 | |
| Operating profit (loss) | 9901 | -€193 | -€5,552 | -€5,359 | -2776.7% |
| Financial charges | 65/66B | - | €1,234 | +€1,234 | |
| Recurring financial charges | 65 | - | €1,234 | +€1,234 | |
| Profit (loss) for the period before taxes | 9903 | -€193 | -€6,786 | -€6,593 | -3416.1% |
| Income taxes | 67/77 | - | -€63 | -€63 | |
| Profit (loss) for the period | 9904 | -€193 | -€6,723 | -€6,530 | -3383.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€193 | -€6,723 | -€6,530 | -3383.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.