ACCIUS: 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.
ACCIUS
Largest movements
- Cash -€13
down €13 (-59.1%), from €22 to €9
mainly Net result for the year (-€594)
- Profit (loss) carried forward -€594
down €594 (-1.4%), from -€41,815 to -€42,409
- Other debts +€581
up €581 (+2.8%), from €20,758 to €21,339
- Other operating charges -€31
down €31 (-5.0%), from €625 to €594
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 | €22 | €9 | -€13 | -59.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €22 | €9 | -€13 | -59.1% |
| Cash at bank and in hand | 54/58 | €22 | €9 | -€13 | -59.1% |
| Total equity and liabilities | 10/49 | €22 | €9 | -€13 | -59.1% |
| Equity | 10/15 | -€20,736 | -€21,330 | -€594 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | - | €0 | = | |
| Outside capital | 11 | €0 | €0 | = | |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Financial assistance | 1313 | €0 | €0 | = | |
| Other | 1319 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,815 | -€42,409 | -€594 | -1.4% |
| Amounts payable | 17/49 | €20,758 | €21,339 | +€581 | +2.8% |
| Amounts payable within one year | 42/48 | €20,758 | €21,339 | +€581 | +2.8% |
| Other amounts payable | 47/48 | €20,758 | €21,339 | +€581 | +2.8% |
| Other operating charges | 640/8 | €625 | €594 | -€31 | -5.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €0 | - | = | |
| Operating profit (loss) | 9901 | -€625 | -€594 | +€31 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | -€625 | -€594 | +€31 | +5.0% |
| Profit (loss) for the period | 9904 | -€625 | -€594 | +€31 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€625 | -€594 | +€31 | +5.0% |
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 5 October 2026 via checked.be.