ACCOBEL CONSULT: 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.
ACCOBEL CONSULT
Largest movements
- Tangible fixed assets +€55,296
up €55,296 (+2,048%), from €2,700 to €57,996
- Deferred charges and accrued income -€23,359
down €23,359 (-76.2%), from €30,635 to €7,276
- Receivables within one year +€21,310
up €21,310 (+20.1%), from €105,864 to €127,174
of which Trade receivables: +€19,688
- Intangible fixed assets -€9,765
down €9,765 (-24.1%), from €40,440 to €30,675
- Cash +€6,255
up €6,255 (+761%), from €822 to €7,077
mainly Trade debts (+€40,918) and Deferred charges and accrued income (+€23,359)
- Trade debts +€40,918
up €40,918 (+105%), from €39,120 to €80,037
- Debts after one year +€15,000
up €15,000 (+10.0%), from €149,900 to €164,900
of which Other amounts payable: +€15,000
- Tax, wage and social debts -€14,747
down €14,747 (-42.6%), from €34,583 to €19,837
of which Taxes: -€15,884
- Other debts +€10,600
up €10,600 (+53.2%), from €19,934 to €30,534
- Short-term financial debts -€5,535
down €5,535 (-5.5%), from €100,535 to €95,000
- Staff costs -€3,469
down €3,469 (-9.7%), from €35,740 to €32,271
- Taxes -€1,952
down €1,952 (-52.7%), from €3,705 to €1,753
- Depreciation -€743
down €743 (-5.2%), from €14,252 to €13,509
- Other operating charges +€635
up €635 (+52.9%), from €1,200 to €1,835
- Gross operating margin +€561
up €561 (+1.0%), from €54,754 to €55,314
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 | €467,396 | €517,483 | +€50,086 | +10.7% |
| Fixed assets | 21/28 | €43,325 | €88,856 | +€45,531 | +105% |
| Intangible fixed assets | 21 | €40,440 | €30,675 | -€9,765 | -24.1% |
| Tangible fixed assets | 22/27 | €2,700 | €57,996 | +€55,296 | +2,048% |
| Other tangible fixed assets | 26 | €2,700 | €57,996 | +€55,296 | +2,048% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €424,071 | €428,627 | +€4,556 | +1.1% |
| Amounts receivable after more than one year | 29 | €40,750 | €37,100 | -€3,650 | -9.0% |
| Other amounts receivable | 291 | €40,750 | €37,100 | -€3,650 | -9.0% |
| Stocks and contracts in progress | 3 | €246,000 | €250,000 | +€4,000 | +1.6% |
| Contracts in progress | 37 | €246,000 | €250,000 | +€4,000 | +1.6% |
| Amounts receivable within one year | 40/41 | €105,864 | €127,174 | +€21,310 | +20.1% |
| Trade receivables | 40 | €103,039 | €122,727 | +€19,688 | +19.1% |
| Other amounts receivable | 41 | €2,825 | €4,447 | +€1,622 | +57.4% |
| Cash at bank and in hand | 54/58 | €822 | €7,077 | +€6,255 | +761% |
| Deferred charges and accrued income | 490/1 | €30,635 | €7,276 | -€23,359 | -76.2% |
| Total equity and liabilities | 10/49 | €467,396 | €517,483 | +€50,086 | +10.7% |
| Equity | 10/15 | €108,768 | €110,167 | +€1,399 | +1.3% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €97,102 | €97,102 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,890 | €1,890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,890 | €1,890 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €84,212 | €84,212 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,234 | -€5,835 | +€1,399 | +19.3% |
| Amounts payable | 17/49 | €358,628 | €407,315 | +€48,687 | +13.6% |
| Amounts payable after more than one year | 17 | €149,900 | €164,900 | +€15,000 | +10.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €149,900 | €164,900 | +€15,000 | +10.0% |
| Amounts payable within one year | 42/48 | €194,172 | €225,408 | +€31,236 | +16.1% |
| Financial debts | 43 | €100,535 | €95,000 | -€5,535 | -5.5% |
| Credit institutions | 430/8 | €100,535 | €95,000 | -€5,535 | -5.5% |
| Trade debts | 44 | €39,120 | €80,037 | +€40,918 | +105% |
| Suppliers | 440/4 | €39,120 | €80,037 | +€40,918 | +105% |
| Taxes, remuneration and social security | 45 | €34,583 | €19,837 | -€14,747 | -42.6% |
| Taxes | 450/3 | €18,912 | €3,027 | -€15,884 | -84.0% |
| Remuneration and social security | 454/9 | €15,671 | €16,809 | +€1,138 | +7.3% |
| Other amounts payable | 47/48 | €19,934 | €30,534 | +€10,600 | +53.2% |
| Accrued charges and deferred income | 492/3 | €14,556 | €17,007 | +€2,451 | +16.8% |
| Remuneration, social security and pensions | 62 | €35,740 | €32,271 | -€3,469 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,252 | €13,509 | -€743 | -5.2% |
| Other operating charges | 640/8 | €1,200 | €1,835 | +€635 | +52.9% |
| Gross operating margin | 9900 | €54,754 | €55,314 | +€561 | +1.0% |
| Operating profit (loss) | 9901 | €3,561 | €7,699 | +€4,138 | +116% |
| Financial income | 75/76B | €272 | - | -€272 | |
| Recurring financial income | 75 | €272 | - | -€272 | |
| Financial charges | 65/66B | €4,285 | €4,547 | +€262 | +6.1% |
| Recurring financial charges | 65 | €4,285 | €4,547 | +€262 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€451 | €3,152 | +€3,603 | |
| Income taxes | 67/77 | €3,705 | €1,753 | -€1,952 | -52.7% |
| Profit (loss) for the period | 9904 | -€4,156 | €1,399 | +€5,555 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,156 | €1,399 | +€5,555 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.