ACCODILA: 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.
ACCODILA
Largest movements
- Deferred charges and accrued income +€20,548
up €20,548 (+283%), from €7,267 to €27,815
- Receivables after one year +€13,275
up €13,275 (+3.2%), from €417,850 to €431,125
- Reserves +€19,006
up €19,006 (+7.3%), from €259,497 to €278,503
of which Distributable reserves: +€19,006
- Other debts +€6,200
new in 2024: €6,200
- Accrued charges and deferred income +€5,395
up €5,395 (+27.9%), from €19,362 to €24,757
- Financial income +€6,229
up €6,229 (+30.9%), from €20,154 to €26,383
- Taxes +€2,205
up €2,205 (+31.4%), from €7,019 to €9,224
- Financial charges +€81
up €81 (+1.5%), from €5,532 to €5,613
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.
Derived cash bridge
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 | €449,811 | €479,334 | +€29,523 | +6.6% |
| Fixed assets | 21/28 | €2,790 | €2,790 | = | 0.0% |
| Financial fixed assets | 28 | €2,790 | €2,790 | = | 0.0% |
| Current assets | 29/58 | €447,021 | €476,544 | +€29,523 | +6.6% |
| Amounts receivable after more than one year | 29 | €417,850 | €431,125 | +€13,275 | +3.2% |
| Other amounts receivable | 291 | €417,850 | €431,125 | +€13,275 | +3.2% |
| Amounts receivable within one year | 40/41 | €13,850 | €11,600 | -€2,250 | -16.2% |
| Trade receivables | 40 | €2,600 | €11,600 | +€9,000 | +346% |
| Other amounts receivable | 41 | €11,250 | - | -€11,250 | |
| Current investments | 50/53 | €7,737 | €5,866 | -€1,871 | -24.2% |
| Cash at bank and in hand | 54/58 | €317 | €138 | -€179 | -56.5% |
| Deferred charges and accrued income | 490/1 | €7,267 | €27,815 | +€20,548 | +283% |
| Total equity and liabilities | 10/49 | €449,811 | €479,334 | +€29,523 | +6.6% |
| Equity | 10/15 | €274,387 | €293,393 | +€19,006 | +6.9% |
| Contributions | 10/11 | €14,890 | €14,890 | = | 0.0% |
| Reserves | 13 | €259,497 | €278,503 | +€19,006 | +7.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,714 | €11,714 | = | 0.0% |
| Distributable reserves | 133 | €245,928 | €264,934 | +€19,006 | +7.7% |
| Amounts payable | 17/49 | €175,424 | €185,941 | +€10,517 | +6.0% |
| Amounts payable after more than one year | 17 | €134,500 | €134,500 | = | 0.0% |
| Financial debts | 170/4 | €134,500 | €134,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,562 | €26,684 | +€5,122 | +23.8% |
| Trade debts | 44 | €4,034 | €5,106 | +€1,072 | +26.6% |
| Suppliers | 440/4 | €4,034 | €5,106 | +€1,072 | +26.6% |
| Taxes, remuneration and social security | 45 | €17,528 | €15,378 | -€2,150 | -12.3% |
| Taxes | 450/3 | €17,528 | €15,378 | -€2,150 | -12.3% |
| Other amounts payable | 47/48 | - | €6,200 | +€6,200 | |
| Accrued charges and deferred income | 492/3 | €19,362 | €24,757 | +€5,395 | +27.9% |
| Other operating charges | 640/8 | €404 | €387 | -€17 | -4.2% |
| Gross operating margin | 9900 | €7,842 | €7,847 | +€5 | +0.1% |
| Operating profit (loss) | 9901 | €7,438 | €7,460 | +€22 | +0.3% |
| Financial income | 75/76B | €20,154 | €26,383 | +€6,229 | +30.9% |
| Recurring financial income | 75 | €20,154 | €26,383 | +€6,229 | +30.9% |
| Financial charges | 65/66B | €5,532 | €5,613 | +€81 | +1.5% |
| Recurring financial charges | 65 | €5,532 | €5,613 | +€81 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €22,060 | €28,230 | +€6,170 | +28.0% |
| Income taxes | 67/77 | €7,019 | €9,224 | +€2,205 | +31.4% |
| Profit (loss) for the period | 9904 | €15,041 | €19,006 | +€3,965 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,041 | €19,006 | +€3,965 | +26.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.