Accola: 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.
Accola
Largest movements
- Cash -€485,373
down €485,373 (-87.8%), from €552,952 to €67,579
mainly Other debts (-€289,395) and Contributions, distributions and other (-€209,605)
- Receivables within one year +€153,201
up €153,201 (+19,190%), from €798 to €153,999
of which Trade receivables: +€150,000
- Tangible fixed assets +€6,527
up €6,527 (+224%), from €2,914 to €9,441
of which Other tangible fixed assets: +€8,296
- Other debts -€289,395
down €289,395 (-57.9%), from €500,211 to €210,816
- Profit (loss) carried forward -€42,166
no longer reported in 2025 (was €42,166)
- Tax, wage and social debts +€6,237
up €6,237 (+85.3%), from €7,313 to €13,550
- Gross operating margin -€445,927
down €445,927 (-66.0%), from €675,647 to €229,720
- Taxes -€109,954
down €109,954 (-65.3%), from €168,400 to €58,447
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 | €557,156 | €231,335 | -€325,821 | -58.5% |
| Fixed assets | 21/28 | €2,914 | €9,441 | +€6,527 | +224% |
| Tangible fixed assets | 22/27 | €2,914 | €9,441 | +€6,527 | +224% |
| Furniture and vehicles | 24 | €2,914 | €1,145 | -€1,769 | -60.7% |
| Other tangible fixed assets | 26 | - | €8,296 | +€8,296 | |
| Current assets | 29/58 | €554,242 | €221,894 | -€332,347 | -60.0% |
| Amounts receivable within one year | 40/41 | €798 | €153,999 | +€153,201 | +19,190% |
| Trade receivables | 40 | - | €150,000 | +€150,000 | |
| Other amounts receivable | 41 | €798 | €3,999 | +€3,201 | +401% |
| Cash at bank and in hand | 54/58 | €552,952 | €67,579 | -€485,373 | -87.8% |
| Deferred charges and accrued income | 490/1 | €491 | €316 | -€175 | -35.6% |
| Total equity and liabilities | 10/49 | €557,156 | €231,335 | -€325,821 | -58.5% |
| Equity | 10/15 | €47,166 | €5,000 | -€42,166 | -89.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,166 | - | -€42,166 | |
| Amounts payable | 17/49 | €509,989 | €226,335 | -€283,654 | -55.6% |
| Amounts payable within one year | 42/48 | €509,989 | €226,335 | -€283,654 | -55.6% |
| Trade debts | 44 | €2,465 | €1,969 | -€497 | -20.1% |
| Suppliers | 440/4 | €2,465 | €1,969 | -€497 | -20.1% |
| Taxes, remuneration and social security | 45 | €7,313 | €13,550 | +€6,237 | +85.3% |
| Taxes | 450/3 | €7,313 | €13,550 | +€6,237 | +85.3% |
| Other amounts payable | 47/48 | €500,211 | €210,816 | -€289,395 | -57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,750 | €2,037 | -€4,714 | -69.8% |
| Other operating charges | 640/8 | €4,357 | €2,344 | -€2,013 | -46.2% |
| Gross operating margin | 9900 | €675,647 | €229,720 | -€445,927 | -66.0% |
| Operating profit (loss) | 9901 | €664,539 | €225,339 | -€439,201 | -66.1% |
| Financial income | 75/76B | €1,714 | €1,178 | -€536 | -31.3% |
| Recurring financial income | 75 | €1,714 | €1,178 | -€536 | -31.3% |
| Financial charges | 65/66B | €600 | €632 | +€32 | +5.3% |
| Recurring financial charges | 65 | €600 | €632 | +€32 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €665,654 | €225,885 | -€439,768 | -66.1% |
| Income taxes | 67/77 | €168,400 | €58,447 | -€109,954 | -65.3% |
| Profit (loss) for the period | 9904 | €497,253 | €167,439 | -€329,814 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €497,253 | €167,439 | -€329,814 | -66.3% |
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 25 October 2026 via checked.be.