Accoges: 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.
Accoges
Largest movements
- Cash +€25,354
up €25,354 (+67.8%), from €37,393 to €62,746
mainly Net result for the year (+€27,995) and Other debts (+€12,437)
- Receivables within one year -€10,839
down €10,839 (-22.3%), from €48,521 to €37,682
of which Trade receivables: -€11,369
- Tangible fixed assets -€8,917
down €8,917 (-30.5%), from €29,241 to €20,323
- Deferred charges and accrued income +€2,358
up €2,358 (+36.6%), from €6,439 to €8,798
- Other debts +€12,437
up €12,437 (+205.3%), from €6,057 to €18,494
- Reserves -€6,000
down €6,000 (-10.3%), from €58,000 to €52,000
- Tax, wage and social debts +€3,748
up €3,748 (+12.7%), from €29,617 to €33,364
of which Taxes: +€3,654
- Current portion of long-term debt -€3,309
down €3,309 (-60.2%), from €5,497 to €2,188
- Trade debts +€2,043
up €2,043 (+76.6%), from €2,667 to €4,710
- Gross operating margin +€4,613
up €4,613 (+4.3%), from €108,203 to €112,816
- Taxes -€1,355
down €1,355 (-10.7%), from €12,662 to €11,307
- Write-downs +€1,298
up €1,298 (+67.9%), from -€1,912 to -€615
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.
Cash bridge derived
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 | €121,820 | €129,549 | +€7,729 | +6.3% |
| Fixed assets | 21/28 | €29,467 | €20,323 | -€9,144 | -31.0% |
| Intangible fixed assets | 21 | €227 | - | -€227 | |
| Tangible fixed assets | 22/27 | €29,241 | €20,323 | -€8,917 | -30.5% |
| Furniture and vehicles | 24 | €29,241 | €20,323 | -€8,917 | -30.5% |
| Current assets | 29/58 | €92,353 | €109,226 | +€16,873 | +18.3% |
| Amounts receivable within one year | 40/41 | €48,521 | €37,682 | -€10,839 | -22.3% |
| Trade receivables | 40 | €48,042 | €36,673 | -€11,369 | -23.7% |
| Other amounts receivable | 41 | €479 | €1,009 | +€530 | +110.6% |
| Cash at bank and in hand | 54/58 | €37,393 | €62,746 | +€25,354 | +67.8% |
| Deferred charges and accrued income | 490/1 | €6,439 | €8,798 | +€2,358 | +36.6% |
| Total equity and liabilities | 10/49 | €121,820 | €129,549 | +€7,729 | +6.3% |
| Equity | 10/15 | €76,600 | €70,601 | -€6,000 | -7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,000 | €52,000 | -€6,000 | -10.3% |
| Distributable reserves | 133 | €58,000 | €52,000 | -€6,000 | -10.3% |
| Profit (loss) carried forward | 14 | €0 | €1 | +€1 | +1000.0% |
| Amounts payable | 17/49 | €45,220 | €58,948 | +€13,728 | +30.4% |
| Amounts payable within one year | 42/48 | €45,080 | €58,942 | +€13,862 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €5,497 | €2,188 | -€3,309 | -60.2% |
| Financial debts | 43 | €1,242 | €185 | -€1,057 | -85.1% |
| Credit institutions | 430/8 | €1,242 | €185 | -€1,057 | -85.1% |
| Trade debts | 44 | €2,667 | €4,710 | +€2,043 | +76.6% |
| Suppliers | 440/4 | €2,667 | €4,710 | +€2,043 | +76.6% |
| Taxes, remuneration and social security | 45 | €29,617 | €33,364 | +€3,748 | +12.7% |
| Taxes | 450/3 | €21,101 | €24,755 | +€3,654 | +17.3% |
| Remuneration and social security | 454/9 | €8,516 | €8,609 | +€93 | +1.1% |
| Other amounts payable | 47/48 | €6,057 | €18,494 | +€12,437 | +205.3% |
| Accrued charges and deferred income | 492/3 | €140 | €6 | -€134 | -95.7% |
| Remuneration, social security and pensions | 62 | €57,333 | €58,186 | +€853 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,251 | €9,862 | -€389 | -3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,912 | -€615 | +€1,298 | +67.9% |
| Other operating charges | 640/8 | €6,451 | €5,667 | -€783 | -12.1% |
| Gross operating margin | 9900 | €108,203 | €112,816 | +€4,613 | +4.3% |
| Operating profit (loss) | 9901 | €36,081 | €39,715 | +€3,635 | +10.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €381 | €417 | +€36 | +9.5% |
| Recurring financial charges | 65 | €381 | €417 | +€36 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €35,700 | €39,302 | +€3,602 | +10.1% |
| Income taxes | 67/77 | €12,662 | €11,307 | -€1,355 | -10.7% |
| Profit (loss) for the period | 9904 | €23,038 | €27,995 | +€4,956 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,038 | €27,995 | +€4,956 | +21.5% |
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 12 October 2026 via checked.be.