ACCOBEL SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€74,369
up €74,369 (+213.3%), from €34,870 to €109,239
of which Trade receivables: +€73,855
- Tangible fixed assets -€27,330
down €27,330 (-5.2%), from €522,403 to €495,073
of which Other tangible fixed assets: -€20,017
- Cash -€27,022
down €27,022 (-67.1%), from €40,293 to €13,271
mainly Receivables within one year (-€74,369) and Contributions, distributions and other (-€57,893)
- Deferred charges and accrued income -€22,429
down €22,429 (-87.3%), from €25,690 to €3,261
- Reserves +€59,070
up €59,070 (+9.8%), from €602,934 to €662,004
- Short-term financial debts -€24,000
down €24,000 (-49.0%), from €49,000 to €25,000
- Other debts -€19,320
down €19,320 (-72.5%), from €26,660 to €7,340
- Tax, wage and social debts -€17,017
down €17,017 (-51.6%), from €32,977 to €15,960
- Financial income -€19,933
down €19,933 (-88.3%), from €22,573 to €2,640
- Gross operating margin -€5,861
down €5,861 (-2.9%), from €204,445 to €198,584
- Taxes -€2,751
down €2,751 (-5.4%), from €50,528 to €47,777
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 | €734,282 | €732,797 | -€1,484 | -0.2% |
| Fixed assets | 21/28 | €532,510 | €505,180 | -€27,330 | -5.1% |
| Tangible fixed assets | 22/27 | €522,403 | €495,073 | -€27,330 | -5.2% |
| Plant, machinery and equipment | 23 | €3,235 | €2,217 | -€1,018 | -31.5% |
| Furniture and vehicles | 24 | €18,495 | €12,201 | -€6,295 | -34.0% |
| Other tangible fixed assets | 26 | €500,672 | €480,655 | -€20,017 | -4.0% |
| Financial fixed assets | 28 | €10,108 | €10,108 | = | 0.0% |
| Current assets | 29/58 | €201,771 | €227,617 | +€25,845 | +12.8% |
| Amounts receivable within one year | 40/41 | €34,870 | €109,239 | +€74,369 | +213.3% |
| Trade receivables | 40 | €34,870 | €108,725 | +€73,855 | +211.8% |
| Other amounts receivable | 41 | - | €515 | +€515 | |
| Current investments | 50/53 | €100,918 | €101,845 | +€927 | +0.9% |
| Cash at bank and in hand | 54/58 | €40,293 | €13,271 | -€27,022 | -67.1% |
| Deferred charges and accrued income | 490/1 | €25,690 | €3,261 | -€22,429 | -87.3% |
| Total equity and liabilities | 10/49 | €734,282 | €732,797 | -€1,484 | -0.2% |
| Equity | 10/15 | €621,534 | €680,604 | +€59,070 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €602,934 | €662,004 | +€59,070 | +9.8% |
| Distributable reserves | 133 | €602,934 | €662,004 | +€59,070 | +9.8% |
| Amounts payable | 17/49 | €112,748 | €52,193 | -€60,555 | -53.7% |
| Amounts payable within one year | 42/48 | €111,853 | €51,299 | -€60,555 | -54.1% |
| Financial debts | 43 | €49,000 | €25,000 | -€24,000 | -49.0% |
| Other loans | 439 | €49,000 | €25,000 | -€24,000 | -49.0% |
| Trade debts | 44 | €3,216 | €2,999 | -€218 | -6.8% |
| Suppliers | 440/4 | €3,216 | €2,999 | -€218 | -6.8% |
| Taxes, remuneration and social security | 45 | €32,977 | €15,960 | -€17,017 | -51.6% |
| Taxes | 450/3 | €32,977 | €15,960 | -€17,017 | -51.6% |
| Other amounts payable | 47/48 | €26,660 | €7,340 | -€19,320 | -72.5% |
| Accrued charges and deferred income | 492/3 | €894 | €894 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,610 | €30,437 | +€826 | +2.8% |
| Other operating charges | 640/8 | €5,537 | €6,007 | +€470 | +8.5% |
| Gross operating margin | 9900 | €204,445 | €198,584 | -€5,861 | -2.9% |
| Operating profit (loss) | 9901 | €169,297 | €162,140 | -€7,157 | -4.2% |
| Financial income | 75/76B | €22,573 | €2,640 | -€19,933 | -88.3% |
| Recurring financial income | 75 | €22,573 | €2,640 | -€19,933 | -88.3% |
| Financial charges | 65/66B | €2,020 | €39 | -€1,981 | -98.1% |
| Recurring financial charges | 65 | €2,020 | €39 | -€1,981 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | €189,851 | €164,741 | -€25,110 | -13.2% |
| Income taxes | 67/77 | €50,528 | €47,777 | -€2,751 | -5.4% |
| Profit (loss) for the period | 9904 | €139,323 | €116,964 | -€22,359 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €139,323 | €116,964 | -€22,359 | -16.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.