ACCOFISC BE: 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.
ACCOFISC BE
Largest movements
- Current investments +€12,258
up €12,258 (+14.8%), from €82,893 to €95,151
- Deferred charges and accrued income +€2,197
up €2,197 (+65.7%), from €3,341 to €5,538
- Reserves +€8,284
up €8,284 (+6.2%), from €134,402 to €142,686
- Other debts +€5,055
up €5,055 (+12.1%), from €41,920 to €46,974
- Trade debts +€2,368
up €2,368 (+1,014%), from €233 to €2,601
- Gross operating margin -€4,797
down €4,797 (-9.7%), from €49,519 to €44,722
- Taxes -€1,316
down €1,316 (-10.2%), from €12,907 to €11,591
- Financial charges +€1,089
up €1,089 (+27.2%), from €3,998 to €5,087
- Financial income -€513
down €513 (-28.5%), from €1,798 to €1,285
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 | €203,602 | €219,431 | +€15,829 | +7.8% |
| Fixed assets | 21/28 | €1,719 | €3,282 | +€1,563 | +90.9% |
| Tangible fixed assets | 22/27 | €1,719 | €3,282 | +€1,563 | +90.9% |
| Plant, machinery and equipment | 23 | - | €2,055 | +€2,055 | |
| Furniture and vehicles | 24 | €1,719 | €1,227 | -€493 | -28.6% |
| Current assets | 29/58 | €201,882 | €216,149 | +€14,266 | +7.1% |
| Amounts receivable within one year | 40/41 | €42,099 | €41,014 | -€1,085 | -2.6% |
| Trade receivables | 40 | €42,099 | €41,014 | -€1,085 | -2.6% |
| Current investments | 50/53 | €82,893 | €95,151 | +€12,258 | +14.8% |
| Cash at bank and in hand | 54/58 | €73,549 | €74,446 | +€896 | +1.2% |
| Deferred charges and accrued income | 490/1 | €3,341 | €5,538 | +€2,197 | +65.7% |
| Total equity and liabilities | 10/49 | €203,602 | €219,431 | +€15,829 | +7.8% |
| Equity | 10/15 | €148,802 | €157,086 | +€8,284 | +5.6% |
| Contributions | 10/11 | €14,400 | €14,400 | = | 0.0% |
| Reserves | 13 | €134,402 | €142,686 | +€8,284 | +6.2% |
| Distributable reserves | 133 | €134,402 | €142,686 | +€8,284 | +6.2% |
| Amounts payable | 17/49 | €54,800 | €62,345 | +€7,545 | +13.8% |
| Amounts payable within one year | 42/48 | €52,153 | €59,315 | +€7,162 | +13.7% |
| Trade debts | 44 | €233 | €2,601 | +€2,368 | +1,014% |
| Suppliers | 440/4 | €233 | €2,601 | +€2,368 | +1,014% |
| Taxes, remuneration and social security | 45 | €10,000 | €9,739 | -€261 | -2.6% |
| Taxes | 450/3 | €10,000 | €9,490 | -€510 | -5.1% |
| Remuneration and social security | 454/9 | - | €250 | +€250 | |
| Other amounts payable | 47/48 | €41,920 | €46,974 | +€5,055 | +12.1% |
| Accrued charges and deferred income | 492/3 | €2,647 | €3,031 | +€384 | +14.5% |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €913 | €1,047 | +€134 | +14.7% |
| Other operating charges | 640/8 | €412 | €394 | -€18 | -4.5% |
| Gross operating margin | 9900 | €49,519 | €44,722 | -€4,797 | -9.7% |
| Operating profit (loss) | 9901 | €48,194 | €43,281 | -€4,913 | -10.2% |
| Financial income | 75/76B | €1,798 | €1,285 | -€513 | -28.5% |
| Recurring financial income | 75 | €1,798 | €1,285 | -€513 | -28.5% |
| Financial charges | 65/66B | €3,998 | €5,087 | +€1,089 | +27.2% |
| Recurring financial charges | 65 | €3,998 | €5,087 | +€1,089 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €45,994 | €39,480 | -€6,514 | -14.2% |
| Income taxes | 67/77 | €12,907 | €11,591 | -€1,316 | -10.2% |
| Profit (loss) for the period | 9904 | €33,087 | €27,889 | -€5,198 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,087 | €27,889 | -€5,198 | -15.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.