ACCOFIS CONSULT: 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.
ACCOFIS CONSULT
Largest movements
- Cash +€488,950
up €488,950 (+185%), from €264,294 to €753,245
mainly Net result for the year (+€461,635) and Receivables within one year (+€139,701)
- Receivables within one year -€139,701
down €139,701 (-42.6%), from €327,979 to €188,278
of which Other amounts receivable: -€141,770
- Financial fixed assets +€108,200
up €108,200 (+10.3%), from €1.0m to €1.2m
- Reserves +€461,635
up €461,635 (+88.7%), from €520,314 to €981,949
of which Distributable reserves: +€486,320
- Financial income +€321,570
up €321,570 (+141%), from €227,583 to €549,153
of which Financial income: +€206,570
- Gross operating margin -€66,068
down €66,068 (-95.4%), from €69,224 to €3,156
- Write-downs +€54,161
new in 2025: €54,161
- Other operating charges -€2,098
down €2,098 (-22.1%), from €9,475 to €7,377
- Depreciation -€1,868
down €1,868 (-11.9%), from €15,691 to €13,824
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 | €2,208,402 | €2,663,462 | +€455,060 | +20.6% |
| Fixed assets | 21/28 | €1,459,632 | €1,555,656 | +€96,024 | +6.6% |
| Tangible fixed assets | 22/27 | €411,666 | €399,490 | -€12,176 | -3.0% |
| Land and buildings | 22 | €411,666 | €397,928 | -€13,738 | -3.3% |
| Plant, machinery and equipment | 23 | - | €1,562 | +€1,562 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,047,966 | €1,156,166 | +€108,200 | +10.3% |
| Current assets | 29/58 | €748,770 | €1,107,806 | +€359,036 | +48.0% |
| Amounts receivable after more than one year | 29 | €155,000 | €163,947 | +€8,947 | +5.8% |
| Other amounts receivable | 291 | €155,000 | €163,947 | +€8,947 | +5.8% |
| Amounts receivable within one year | 40/41 | €327,979 | €188,278 | -€139,701 | -42.6% |
| Trade receivables | 40 | €64,931 | €67,000 | +€2,069 | +3.2% |
| Other amounts receivable | 41 | €263,047 | €121,278 | -€141,770 | -53.9% |
| Cash at bank and in hand | 54/58 | €264,294 | €753,245 | +€488,950 | +185% |
| Deferred charges and accrued income | 490/1 | €1,498 | €2,337 | +€839 | +56.0% |
| Total equity and liabilities | 10/49 | €2,208,402 | €2,663,462 | +€455,060 | +20.6% |
| Equity | 10/15 | €2,019,514 | €2,481,149 | +€461,635 | +22.9% |
| Contributions | 10/11 | €1,499,200 | €1,499,200 | = | 0.0% |
| Reserves | 13 | €520,314 | €981,949 | +€461,635 | +88.7% |
| Non-distributable reserves | 130/1 | €24,685 | - | -€24,685 | |
| Reserves not available under the articles | 1311 | €24,685 | - | -€24,685 | |
| Distributable reserves | 133 | €495,629 | €981,949 | +€486,320 | +98.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €188,888 | €182,313 | -€6,575 | -3.5% |
| Amounts payable within one year | 42/48 | €188,888 | €182,313 | -€6,575 | -3.5% |
| Trade debts | 44 | €110,596 | €121,262 | +€10,666 | +9.6% |
| Suppliers | 440/4 | €110,596 | €121,262 | +€10,666 | +9.6% |
| Taxes, remuneration and social security | 45 | €682 | €2,545 | +€1,863 | +273% |
| Taxes | 450/3 | €682 | €2,545 | +€1,863 | +273% |
| Other amounts payable | 47/48 | €77,609 | €58,506 | -€19,104 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,691 | €13,824 | -€1,868 | -11.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €54,161 | +€54,161 | |
| Other operating charges | 640/8 | €9,475 | €7,377 | -€2,098 | -22.1% |
| Non-recurring operating charges | 66A | €0 | €15,000 | +€15,000 | |
| Gross operating margin | 9900 | €69,224 | €3,156 | -€66,068 | -95.4% |
| Operating profit (loss) | 9901 | €44,057 | -€87,206 | -€131,263 | |
| Financial income | 75/76B | €227,583 | €549,153 | +€321,570 | +141% |
| Recurring financial income | 75 | €227,583 | €434,153 | +€206,570 | +90.8% |
| Non-recurring financial income | 76B | - | €115,000 | +€115,000 | |
| Financial charges | 65/66B | €223 | €105 | -€118 | -53.1% |
| Recurring financial charges | 65 | €223 | €105 | -€118 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €271,418 | €461,842 | +€190,425 | +70.2% |
| Income taxes | 67/77 | €107 | €208 | +€101 | +94.7% |
| Profit (loss) for the period | 9904 | €271,311 | €461,635 | +€190,324 | +70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €271,311 | €461,635 | +€190,324 | +70.1% |
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 25 October 2026 via checked.be.