ACCKTA: 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.
ACCKTA
Largest movements
- Current investments -€55,000
down €55,000 (-35.5%), from €155,000 to €100,000
- Cash +€10,722
up €10,722 (+41.7%), from €25,701 to €36,422
mainly Current investments (+€55,000) and Net result for the year (+€31,687)
- Deferred charges and accrued income +€2,725
up €2,725 (+129%), from €2,113 to €4,838
- Contributions -€55,000
down €55,000 (-91.7%), from €60,000 to €5,000
- Reserves +€16,687
up €16,687 (+23.0%), from €72,433 to €89,120
of which Distributable reserves: +€16,687
- Tax, wage and social debts -€6,217
down €6,217 (-34.6%), from €17,980 to €11,763
- Trade debts +€3,731
up €3,731 (+181%), from €2,066 to €5,797
- Other debts -€3,063
down €3,063 (-6.5%), from €47,345 to €44,282
- Gross operating margin +€37,894
up €37,894 (+954%), from €3,971 to €41,865
- Taxes +€5,034
up €5,034 (+137%), from €3,684 to €8,718
- Financial charges +€2,754
up €2,754 (+1,184%), from €233 to €2,987
- Financial income -€2,253
down €2,253 (-39.5%), from €5,709 to €3,456
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 | €199,824 | €158,063 | -€41,760 | -20.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €3,238 | €2,071 | -€1,167 | -36.1% |
| Tangible fixed assets | 22/27 | €3,164 | €2,071 | -€1,093 | -34.5% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €2,522 | €2,041 | -€482 | -19.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €642 | €30 | -€611 | -95.3% |
| Financial fixed assets | 28 | €74 | - | -€74 | |
| Current assets | 29/58 | €196,585 | €155,993 | -€40,593 | -20.6% |
| Amounts receivable within one year | 40/41 | €13,772 | €14,732 | +€960 | +7.0% |
| Trade receivables | 40 | €13,772 | €14,732 | +€960 | +7.0% |
| Current investments | 50/53 | €155,000 | €100,000 | -€55,000 | -35.5% |
| Cash at bank and in hand | 54/58 | €25,701 | €36,422 | +€10,722 | +41.7% |
| Deferred charges and accrued income | 490/1 | €2,113 | €4,838 | +€2,725 | +129% |
| Total equity and liabilities | 10/49 | €199,824 | €158,063 | -€41,760 | -20.9% |
| Equity | 10/15 | €132,433 | €94,120 | -€38,313 | -28.9% |
| Contributions | 10/11 | €60,000 | €5,000 | -€55,000 | -91.7% |
| Reserves | 13 | €72,433 | €89,120 | +€16,687 | +23.0% |
| Tax-exempt reserves | 132 | €3,239 | €3,239 | = | 0.0% |
| Distributable reserves | 133 | €69,194 | €85,881 | +€16,687 | +24.1% |
| Amounts payable | 17/49 | €67,391 | €63,944 | -€3,448 | -5.1% |
| Amounts payable within one year | 42/48 | €67,391 | €61,842 | -€5,549 | -8.2% |
| Trade debts | 44 | €2,066 | €5,797 | +€3,731 | +181% |
| Suppliers | 440/4 | €2,066 | €5,797 | +€3,731 | +181% |
| Taxes, remuneration and social security | 45 | €17,980 | €11,763 | -€6,217 | -34.6% |
| Taxes | 450/3 | €17,980 | €11,763 | -€6,217 | -34.6% |
| Other amounts payable | 47/48 | €47,345 | €44,282 | -€3,063 | -6.5% |
| Accrued charges and deferred income | 492/3 | - | €2,101 | +€2,101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,018 | €1,093 | +€75 | +7.4% |
| Other operating charges | 640/8 | €849 | €835 | -€14 | -1.6% |
| Gross operating margin | 9900 | €3,971 | €41,865 | +€37,894 | +954% |
| Operating profit (loss) | 9901 | €2,104 | €39,936 | +€37,833 | +1,798% |
| Financial income | 75/76B | €5,709 | €3,456 | -€2,253 | -39.5% |
| Recurring financial income | 75 | €5,709 | €3,456 | -€2,253 | -39.5% |
| Financial charges | 65/66B | €233 | €2,987 | +€2,754 | +1,184% |
| Recurring financial charges | 65 | €233 | €2,987 | +€2,754 | +1,184% |
| Profit (loss) for the period before taxes | 9903 | €7,580 | €40,406 | +€32,825 | +433% |
| Income taxes | 67/77 | €3,684 | €8,718 | +€5,034 | +137% |
| Profit (loss) for the period | 9904 | €3,896 | €31,687 | +€27,791 | +713% |
| Profit (loss) for the period to be appropriated | 9905 | €3,896 | €31,687 | +€27,791 | +713% |
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 16 October 2026 via checked.be.