ACCOFISC JDB: 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 JDB
Largest movements
- Receivables within one year -€70,965
down €70,965 (-16.4%), from €432,990 to €362,025
of which Trade receivables: -€46,592
- Cash -€13,556
down €13,556 (-76.3%), from €17,756 to €4,200
mainly Contributions, distributions and other (-€78,361) and Trade debts (-€50,185)
- Reserves -€68,435
down €68,435 (-19.8%), from €345,517 to €277,082
of which Distributable reserves: -€68,435
- Trade debts -€50,185
down €50,185 (-63.0%), from €79,673 to €29,488
- Other debts +€22,494
new in 2025: €22,494
- Provisions +€18,700
new in 2025: €18,700
- Tax, wage and social debts -€8,931
down €8,931 (-90.0%), from €9,924 to €993
- Provisions +€18,700
new in 2025: €18,700
- Gross operating margin +€4,693
up €4,693 (+14.5%), from €32,336 to €37,029
- Taxes -€3,931
down €3,931 (-39.6%), from €9,923 to €5,992
- Financial charges -€1,141
down €1,141 (-74.6%), from €1,529 to €388
of which Non-recurring financial charges: -€825
- Depreciation -€418
down €418 (-23.1%), from €1,810 to €1,392
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 | €454,811 | €368,904 | -€85,907 | -18.9% |
| Fixed assets | 21/28 | €3,863 | €2,471 | -€1,392 | -36.0% |
| Tangible fixed assets | 22/27 | €2,463 | €1,071 | -€1,392 | -56.5% |
| Furniture and vehicles | 24 | €1,882 | €1,071 | -€811 | -43.1% |
| Other tangible fixed assets | 26 | €581 | - | -€581 | |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €450,948 | €366,433 | -€84,515 | -18.7% |
| Amounts receivable within one year | 40/41 | €432,990 | €362,025 | -€70,965 | -16.4% |
| Trade receivables | 40 | €46,592 | - | -€46,592 | |
| Other amounts receivable | 41 | €386,398 | €362,025 | -€24,373 | -6.3% |
| Cash at bank and in hand | 54/58 | €17,756 | €4,200 | -€13,556 | -76.3% |
| Deferred charges and accrued income | 490/1 | €202 | €208 | +€6 | +3.0% |
| Total equity and liabilities | 10/49 | €454,811 | €368,904 | -€85,907 | -18.9% |
| Equity | 10/15 | €365,214 | €296,779 | -€68,435 | -18.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €345,517 | €277,082 | -€68,435 | -19.8% |
| 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 | €13,886 | €13,886 | = | 0.0% |
| Distributable reserves | 133 | €329,776 | €261,341 | -€68,435 | -20.8% |
| Profit (loss) carried forward | 14 | €1,147 | €1,147 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €18,700 | +€18,700 | |
| Provisions for liabilities and charges | 160/5 | - | €18,700 | +€18,700 | |
| Other liabilities and charges | 164/5 | - | €18,700 | +€18,700 | |
| Amounts payable | 17/49 | €89,597 | €53,425 | -€36,172 | -40.4% |
| Amounts payable within one year | 42/48 | €89,597 | €53,425 | -€36,172 | -40.4% |
| Trade debts | 44 | €79,673 | €29,488 | -€50,185 | -63.0% |
| Suppliers | 440/4 | €79,673 | €29,488 | -€50,185 | -63.0% |
| Advances received on contracts in progress | 46 | - | €450 | +€450 | |
| Taxes, remuneration and social security | 45 | €9,924 | €993 | -€8,931 | -90.0% |
| Taxes | 450/3 | €9,924 | €993 | -€8,931 | -90.0% |
| Other amounts payable | 47/48 | - | €22,494 | +€22,494 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,810 | €1,392 | -€418 | -23.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €18,700 | +€18,700 | |
| Other operating charges | 640/8 | €998 | €631 | -€367 | -36.8% |
| Gross operating margin | 9900 | €32,336 | €37,029 | +€4,693 | +14.5% |
| Operating profit (loss) | 9901 | €29,528 | €16,306 | -€13,222 | -44.8% |
| Financial charges | 65/66B | €1,529 | €388 | -€1,141 | -74.6% |
| Recurring financial charges | 65 | €704 | €388 | -€316 | -44.9% |
| Non-recurring financial charges | 66B | €825 | - | -€825 | |
| Profit (loss) for the period before taxes | 9903 | €27,999 | €15,918 | -€12,081 | -43.1% |
| Income taxes | 67/77 | €9,923 | €5,992 | -€3,931 | -39.6% |
| Profit (loss) for the period | 9904 | €18,076 | €9,926 | -€8,150 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,076 | €9,926 | -€8,150 | -45.1% |
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.