ACCOBIE: 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.
ACCOBIE
Largest movements
- Cash -€7,942
down €7,942 (-15.8%), from €50,395 to €42,453
mainly Contributions, distributions and other (-€30,500) and Current portion of long-term debt (-€6,349)
- Receivables within one year +€2,379
up €2,379 (+9.9%), from €24,023 to €26,402
of which Trade receivables: +€2,492
- Tangible fixed assets -€1,700
down €1,700 (-10.7%), from €15,862 to €14,162
of which Other tangible fixed assets: -€3,489
- Current portion of long-term debt -€6,349
no longer reported in 2024 (was €6,349)
- Trade debts -€1,351
down €1,351 (-94.2%), from €1,434 to €83
- Other debts -€1,176
down €1,176 (-3.7%), from €32,134 to €30,958
- Tax, wage and social debts +€1,174
up €1,174 (+15.2%), from €7,731 to €8,905
- Depreciation +€1,442
up €1,442 (+48.5%), from €2,976 to €4,419
- Gross operating margin -€524
down €524 (-1.1%), from €45,639 to €45,115
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,661 | €85,082 | -€7,579 | -8.2% |
| Fixed assets | 21/28 | €15,862 | €14,162 | -€1,700 | -10.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €15,862 | €14,162 | -€1,700 | -10.7% |
| Furniture and vehicles | 24 | €988 | €2,777 | +€1,789 | +181.0% |
| Other tangible fixed assets | 26 | €14,874 | €11,385 | -€3,489 | -23.5% |
| Current assets | 29/58 | €76,799 | €70,920 | -€5,879 | -7.7% |
| Amounts receivable within one year | 40/41 | €24,023 | €26,402 | +€2,379 | +9.9% |
| Trade receivables | 40 | €22,844 | €25,336 | +€2,492 | +10.9% |
| Other amounts receivable | 41 | €1,179 | €1,066 | -€113 | -9.6% |
| Cash at bank and in hand | 54/58 | €50,395 | €42,453 | -€7,942 | -15.8% |
| Deferred charges and accrued income | 490/1 | €2,381 | €2,065 | -€316 | -13.3% |
| Total equity and liabilities | 10/49 | €92,661 | €85,082 | -€7,579 | -8.2% |
| Equity | 10/15 | €45,014 | €45,136 | +€122 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Distributable reserves | 133 | €13,860 | €13,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,554 | €12,676 | +€122 | +1.0% |
| Amounts payable | 17/49 | €47,648 | €39,946 | -€7,701 | -16.2% |
| Amounts payable within one year | 42/48 | €47,648 | €39,946 | -€7,701 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €6,349 | - | -€6,349 | |
| Trade debts | 44 | €1,434 | €83 | -€1,351 | -94.2% |
| Suppliers | 440/4 | €1,434 | €83 | -€1,351 | -94.2% |
| Taxes, remuneration and social security | 45 | €7,731 | €8,905 | +€1,174 | +15.2% |
| Taxes | 450/3 | €7,731 | €8,905 | +€1,174 | +15.2% |
| Other amounts payable | 47/48 | €32,134 | €30,958 | -€1,176 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,976 | €4,419 | +€1,442 | +48.5% |
| Other operating charges | 640/8 | €614 | €889 | +€275 | +44.7% |
| Gross operating margin | 9900 | €45,639 | €45,115 | -€524 | -1.1% |
| Operating profit (loss) | 9901 | €42,048 | €39,807 | -€2,241 | -5.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €628 | €176 | -€452 | -72.0% |
| Recurring financial charges | 65 | €628 | €176 | -€452 | -72.0% |
| Profit (loss) for the period before taxes | 9903 | €41,421 | €39,632 | -€1,789 | -4.3% |
| Income taxes | 67/77 | €8,934 | €9,009 | +€75 | +0.8% |
| Profit (loss) for the period | 9904 | €32,487 | €30,622 | -€1,864 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,487 | €30,622 | -€1,864 | -5.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.