ACCOLIM: 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.
ACCOLIM
Largest movements
- Receivables within one year +€61,024
up €61,024 (+96.7%), from €63,123 to €124,147
of which Trade receivables: +€60,680
- Cash +€44,332
up €44,332 (+13.8%), from €321,032 to €365,364
mainly Net result for the year (+€122,539) and Depreciation (+€11,805)
- Tangible fixed assets -€11,805
down €11,805 (-23.6%), from €50,054 to €38,249
of which Furniture and vehicles: -€10,621
- Receivables after one year -€8,947
down €8,947 (-85.4%), from €10,473 to €1,526
- Reserves +€85,349
up €85,349 (+18.3%), from €466,831 to €552,180
- Depreciation +€6,310
up €6,310 (+114.8%), from €5,495 to €11,805
- Gross operating margin -€3,116
down €3,116 (-1.7%), from €188,581 to €185,466
- Taxes -€2,792
down €2,792 (-5.1%), from €54,906 to €52,114
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 | €517,195 | €601,285 | +€84,090 | +16.3% |
| Fixed assets | 21/28 | €50,054 | €38,249 | -€11,805 | -23.6% |
| Tangible fixed assets | 22/27 | €50,054 | €38,249 | -€11,805 | -23.6% |
| Furniture and vehicles | 24 | €47,686 | €37,065 | -€10,621 | -22.3% |
| Other tangible fixed assets | 26 | €2,367 | €1,184 | -€1,184 | -50.0% |
| Current assets | 29/58 | €467,142 | €563,037 | +€95,895 | +20.5% |
| Amounts receivable after more than one year | 29 | €10,473 | €1,526 | -€8,947 | -85.4% |
| Other amounts receivable | 291 | €10,473 | €1,526 | -€8,947 | -85.4% |
| Amounts receivable within one year | 40/41 | €63,123 | €124,147 | +€61,024 | +96.7% |
| Trade receivables | 40 | €54,520 | €115,200 | +€60,680 | +111.3% |
| Other amounts receivable | 41 | €8,603 | €8,947 | +€344 | +4.0% |
| Current investments | 50/53 | €72,000 | €72,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €321,032 | €365,364 | +€44,332 | +13.8% |
| Deferred charges and accrued income | 490/1 | €514 | - | -€514 | |
| Total equity and liabilities | 10/49 | €517,195 | €601,285 | +€84,090 | +16.3% |
| Equity | 10/15 | €496,831 | €582,180 | +€85,349 | +17.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €466,831 | €552,180 | +€85,349 | +18.3% |
| Distributable reserves | 133 | €466,831 | €552,180 | +€85,349 | +18.3% |
| Amounts payable | 17/49 | €20,365 | €19,106 | -€1,259 | -6.2% |
| Amounts payable within one year | 42/48 | €20,365 | €19,106 | -€1,259 | -6.2% |
| Trade debts | 44 | €68 | €177 | +€109 | +161.3% |
| Suppliers | 440/4 | €68 | €177 | +€109 | +161.3% |
| Taxes, remuneration and social security | 45 | €20,093 | €18,435 | -€1,658 | -8.3% |
| Taxes | 450/3 | €20,093 | €18,435 | -€1,658 | -8.3% |
| Other amounts payable | 47/48 | €204 | €493 | +€289 | +141.9% |
| Non-recurring operating income | 76A | €20,989 | - | -€20,989 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,495 | €11,805 | +€6,310 | +114.8% |
| Other operating charges | 640/8 | €1,309 | €1,384 | +€74 | +5.7% |
| Gross operating margin | 9900 | €188,581 | €185,466 | -€3,116 | -1.7% |
| Operating profit (loss) | 9901 | €181,777 | €172,277 | -€9,500 | -5.2% |
| Financial income | 75/76B | €2,602 | €2,452 | -€151 | -5.8% |
| Recurring financial income | 75 | €2,602 | €2,452 | -€151 | -5.8% |
| Financial charges | 65/66B | €109 | €75 | -€34 | -30.8% |
| Recurring financial charges | 65 | €109 | €75 | -€34 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €184,270 | €174,653 | -€9,617 | -5.2% |
| Income taxes | 67/77 | €54,906 | €52,114 | -€2,792 | -5.1% |
| Profit (loss) for the period | 9904 | €129,364 | €122,539 | -€6,825 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €129,364 | €122,539 | -€6,825 | -5.3% |
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 9 October 2026 via checked.be.