ACCOFIMA CONSULTING: 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.
ACCOFIMA CONSULTING
Largest movements
- Cash +€4,086
up €4,086 (+12,360%), from €33 to €4,119
mainly Net result for the year (+€2,610) and Other debts (+€1,135)
- Receivables within one year -€544
down €544 (-98.2%), from €554 to €10
of which Trade receivables: -€554
- Profit (loss) carried forward +€1,490
no longer reported in 2025 (was -€1,490)
- Other debts +€1,135
up €1,135 (+183%), from €619 to €1,754
- Reserves +€1,120
new in 2025: €1,120
- Trade debts -€458
no longer reported in 2025 (was €458)
- Tax, wage and social debts +€201
new in 2025: €201
- Gross operating margin +€3,235
up €3,235, from -€165 to €3,070
- Depreciation -€1,298
no longer reported in 2025 (was €1,298)
- Taxes +€286
new in 2025: €286
- Financial charges +€146
up €146 (+538%), from €27 to €173
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 | €587 | €4,129 | +€3,542 | +603% |
| Current assets | 29/58 | €587 | €4,129 | +€3,542 | +603% |
| Amounts receivable within one year | 40/41 | €554 | €10 | -€544 | -98.2% |
| Trade receivables | 40 | €554 | - | -€554 | |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €33 | €4,119 | +€4,086 | +12,360% |
| Total equity and liabilities | 10/49 | €587 | €4,129 | +€3,542 | +603% |
| Equity | 10/15 | -€490 | €2,120 | +€2,610 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €1,120 | +€1,120 | |
| Distributable reserves | 133 | - | €1,120 | +€1,120 | |
| Profit (loss) carried forward | 14 | -€1,490 | - | +€1,490 | |
| Amounts payable | 17/49 | €1,077 | €2,009 | +€932 | +86.5% |
| Amounts payable within one year | 42/48 | €1,077 | €1,955 | +€878 | +81.5% |
| Trade debts | 44 | €458 | - | -€458 | |
| Suppliers | 440/4 | €458 | - | -€458 | |
| Taxes, remuneration and social security | 45 | - | €201 | +€201 | |
| Taxes | 450/3 | - | €201 | +€201 | |
| Other amounts payable | 47/48 | €619 | €1,754 | +€1,135 | +183% |
| Accrued charges and deferred income | 492/3 | - | €54 | +€54 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,298 | - | -€1,298 | |
| Gross operating margin | 9900 | -€165 | €3,070 | +€3,235 | |
| Operating profit (loss) | 9901 | -€1,463 | €3,070 | +€4,533 | |
| Financial charges | 65/66B | €27 | €173 | +€146 | +538% |
| Recurring financial charges | 65 | €27 | €173 | +€146 | +538% |
| Profit (loss) for the period before taxes | 9903 | -€1,490 | €2,897 | +€4,387 | |
| Income taxes | 67/77 | - | €286 | +€286 | |
| Profit (loss) for the period | 9904 | -€1,490 | €2,610 | +€4,100 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,490 | €2,610 | +€4,100 |
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 30 October 2026 via checked.be.