AccOffice: 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.
AccOffice
Largest movements
- Current investments -€287,888
down €287,888 (-50.4%), from €571,587 to €283,698
- Cash -€45,217
down €45,217 (-51.3%), from €88,123 to €42,906
mainly Other debts (-€314,422) and Debts after one year (-€60,000)
- Receivables within one year -€8,287
down €8,287 (-68.5%), from €12,102 to €3,816
of which Trade receivables: -€5,200
- Other debts -€314,422
down €314,422 (-96.6%), from €325,577 to €11,155
- Debts after one year -€60,000
no longer reported in 2025 (was €60,000)
- Reserves +€33,436
up €33,436 (+10.4%), from €323,000 to €356,437
- Financial charges -€12,476
down €12,476 (-61.8%), from €20,177 to €7,701
- Gross operating margin -€9,088
down €9,088 (-19.4%), from €46,926 to €37,838
- Taxes -€1,717
down €1,717 (-11.3%), from €15,132 to €13,415
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 | €739,071 | €393,998 | -€345,073 | -46.7% |
| Fixed assets | 21/28 | €63,846 | €61,406 | -€2,440 | -3.8% |
| Tangible fixed assets | 22/27 | €63,846 | €59,006 | -€4,840 | -7.6% |
| Land and buildings | 22 | €62,856 | €58,380 | -€4,476 | -7.1% |
| Plant, machinery and equipment | 23 | €990 | €626 | -€364 | -36.8% |
| Financial fixed assets | 28 | - | €2,400 | +€2,400 | |
| Current assets | 29/58 | €675,225 | €332,592 | -€342,633 | -50.7% |
| Amounts receivable within one year | 40/41 | €12,102 | €3,816 | -€8,287 | -68.5% |
| Trade receivables | 40 | €8,954 | €3,754 | -€5,200 | -58.1% |
| Other amounts receivable | 41 | €3,149 | €62 | -€3,087 | -98.0% |
| Current investments | 50/53 | €571,587 | €283,698 | -€287,888 | -50.4% |
| Cash at bank and in hand | 54/58 | €88,123 | €42,906 | -€45,217 | -51.3% |
| Deferred charges and accrued income | 490/1 | €3,413 | €2,173 | -€1,241 | -36.4% |
| Total equity and liabilities | 10/49 | €739,071 | €393,998 | -€345,073 | -46.7% |
| Equity | 10/15 | €341,592 | €375,029 | +€33,436 | +9.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €323,000 | €356,437 | +€33,436 | +10.4% |
| Distributable reserves | 133 | €323,000 | €356,437 | +€33,436 | +10.4% |
| Amounts payable | 17/49 | €397,479 | €18,970 | -€378,510 | -95.2% |
| Amounts payable after more than one year | 17 | €60,000 | - | -€60,000 | |
| Financial debts | 170/4 | €60,000 | - | -€60,000 | |
| Amounts payable within one year | 42/48 | €337,261 | €18,970 | -€318,291 | -94.4% |
| Trade debts | 44 | €3,593 | €3,048 | -€545 | -15.2% |
| Suppliers | 440/4 | €3,593 | €3,048 | -€545 | -15.2% |
| Taxes, remuneration and social security | 45 | €8,091 | €4,766 | -€3,324 | -41.1% |
| Taxes | 450/3 | €8,091 | €4,766 | -€3,324 | -41.1% |
| Other amounts payable | 47/48 | €325,577 | €11,155 | -€314,422 | -96.6% |
| Accrued charges and deferred income | 492/3 | €218 | - | -€218 | |
| Non-recurring operating income | 76A | - | €2,400 | +€2,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,166 | €4,840 | -€326 | -6.3% |
| Other operating charges | 640/8 | €5,794 | €5,405 | -€389 | -6.7% |
| Gross operating margin | 9900 | €46,926 | €37,838 | -€9,088 | -19.4% |
| Operating profit (loss) | 9901 | €35,966 | €27,593 | -€8,374 | -23.3% |
| Financial income | 75/76B | €26,707 | €26,960 | +€253 | +0.9% |
| Recurring financial income | 75 | €4,773 | €26,960 | +€22,187 | +465% |
| Non-recurring financial income | 76B | €21,934 | - | -€21,934 | |
| Financial charges | 65/66B | €20,177 | €7,701 | -€12,476 | -61.8% |
| Recurring financial charges | 65 | €20,177 | €7,701 | -€12,476 | -61.8% |
| Profit (loss) for the period before taxes | 9903 | €42,496 | €46,851 | +€4,355 | +10.2% |
| Income taxes | 67/77 | €15,132 | €13,415 | -€1,717 | -11.3% |
| Profit (loss) for the period | 9904 | €27,365 | €33,436 | +€6,072 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,365 | €33,436 | +€6,072 | +22.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.