ACCOLIN: what changed
Two fiscal 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.
ACCOLIN
Largest movements
- Receivables within one year +€186,070
up €186,070 (+90.1%), from €206,410 to €392,480
of which Trade receivables: +€186,070
- Tangible fixed assets -€33,983
down €33,983 (-8.3%), from €411,023 to €377,040
- Cash -€11,040
down €11,040 (-26.0%), from €42,485 to €31,445
mainly Receivables within one year (-€186,070) and Contributions, distributions and other (-€100,000)
- Other debts +€102,747
up €102,747 (+117.3%), from €87,568 to €190,315
- Tax, wage and social debts +€51,129
up €51,129 (+68.8%), from €74,263 to €125,392
of which Taxes: +€32,272
- Debts after one year -€24,500
down €24,500 (-9.7%), from €251,500 to €227,000
of which Other amounts payable: -€25,000
- Reserves +€15,000
up €15,000 (+14.7%), from €101,963 to €116,963
of which Distributable reserves: +€15,000
- Gross operating margin +€97,861
up €97,861 (+19.9%), from €490,916 to €588,776
- Staff costs +€30,935
up €30,935 (+8.9%), from €347,563 to €378,498
- Taxes +€19,457
up €19,457 (+79.1%), from €24,612 to €44,070
- Financial income +€16,940
up €16,940 (+658.5%), from €2,573 to €19,513
of which Non-recurring financial income: +€17,944
- Other operating charges +€12,140
up €12,140 (+182.9%), from €6,636 to €18,775
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 | €680,400 | €822,454 | +€142,054 | +20.9% |
| Fixed assets | 21/28 | €411,602 | €377,619 | -€33,983 | -8.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €411,023 | €377,040 | -€33,983 | -8.3% |
| Land and buildings | 22 | €356,337 | €341,606 | -€14,732 | -4.1% |
| Plant, machinery and equipment | 23 | €33,574 | €25,580 | -€7,994 | -23.8% |
| Furniture and vehicles | 24 | €5,513 | €3,328 | -€2,185 | -39.6% |
| Other tangible fixed assets | 26 | €15,598 | €6,526 | -€9,072 | -58.2% |
| Financial fixed assets | 28 | €579 | €579 | = | 0.0% |
| Current assets | 29/58 | €268,798 | €444,835 | +€176,037 | +65.5% |
| Amounts receivable within one year | 40/41 | €206,410 | €392,480 | +€186,070 | +90.1% |
| Trade receivables | 40 | €206,410 | €392,480 | +€186,070 | +90.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €42,485 | €31,445 | -€11,040 | -26.0% |
| Deferred charges and accrued income | 490/1 | €19,904 | €20,910 | +€1,006 | +5.1% |
| Total equity and liabilities | 10/49 | €680,400 | €822,454 | +€142,054 | +20.9% |
| Equity | 10/15 | €132,014 | €147,075 | +€15,060 | +11.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €9,727 | €9,727 | = | 0.0% |
| Reserves | 13 | €101,963 | €116,963 | +€15,000 | +14.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €963 | €963 | = | 0.0% |
| Distributable reserves | 133 | €99,000 | €114,000 | +€15,000 | +15.2% |
| Profit (loss) carried forward | 14 | €325 | €385 | +€60 | +18.5% |
| Amounts payable | 17/49 | €548,386 | €675,380 | +€126,994 | +23.2% |
| Amounts payable after more than one year | 17 | €251,500 | €227,000 | -€24,500 | -9.7% |
| Financial debts | 170/4 | €226,500 | €227,000 | +€500 | +0.2% |
| Other amounts payable | 178/9 | €25,000 | - | -€25,000 | |
| Amounts payable within one year | 42/48 | €275,926 | €430,278 | +€154,352 | +55.9% |
| Current portion of amounts payable after more than one year | 42 | €37,000 | €34,500 | -€2,500 | -6.8% |
| Trade debts | 44 | €77,096 | €80,072 | +€2,976 | +3.9% |
| Suppliers | 440/4 | €77,096 | €80,072 | +€2,976 | +3.9% |
| Taxes, remuneration and social security | 45 | €74,263 | €125,392 | +€51,129 | +68.8% |
| Taxes | 450/3 | €51,453 | €83,725 | +€32,272 | +62.7% |
| Remuneration and social security | 454/9 | €22,810 | €41,667 | +€18,857 | +82.7% |
| Other amounts payable | 47/48 | €87,568 | €190,315 | +€102,747 | +117.3% |
| Accrued charges and deferred income | 492/3 | €20,960 | €18,101 | -€2,858 | -13.6% |
| Remuneration, social security and pensions | 62 | €347,563 | €378,498 | +€30,935 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,775 | €33,616 | -€9,159 | -21.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,020 | €7,503 | +€9,523 | |
| Other operating charges | 640/8 | €6,636 | €18,775 | +€12,140 | +182.9% |
| Gross operating margin | 9900 | €490,916 | €588,776 | +€97,861 | +19.9% |
| Operating profit (loss) | 9901 | €95,962 | €150,385 | +€54,423 | +56.7% |
| Financial income | 75/76B | €2,573 | €19,513 | +€16,940 | +658.5% |
| Recurring financial income | 75 | €2,090 | €1,085 | -€1,005 | -48.1% |
| Non-recurring financial income | 76B | €483 | €18,427 | +€17,944 | +3715.4% |
| Financial charges | 65/66B | €10,772 | €10,768 | -€4 | 0.0% |
| Recurring financial charges | 65 | €10,772 | €10,543 | -€229 | -2.1% |
| Non-recurring financial charges | 66B | - | €225 | +€225 | |
| Profit (loss) for the period before taxes | 9903 | €87,763 | €159,130 | +€71,367 | +81.3% |
| Income taxes | 67/77 | €24,612 | €44,070 | +€19,457 | +79.1% |
| Profit (loss) for the period | 9904 | €63,151 | €115,060 | +€51,909 | +82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,151 | €115,060 | +€51,909 | +82.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.