Accom: 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.
What changed
Accom
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€25,639
2023 · €866,904-€841,265
Equity
€1.2m
2023 · €1.2m+€25,639
Cash
€455
2023 · €1,445-€990
Balance sheet total
€1.2m
2023 · €1.2m+€27,536
Largest movements
Assets
- Current investments +€22,736
up €22,736 (+2.1%), from €1.1m to €1.1m
Equity and liabilities
- Reserves +€25,639
up €25,639 (+2.3%), from €1.1m to €1.2m
of which Distributable reserves: +€35,239
Income statement
- Gross operating margin -€1.2m
down €1.2m (-98.0%), from €1.3m to €24,903
- Taxes -€394,199
down €394,199 (-97.2%), from €405,364 to €11,165
From the 2023 result to the 2024 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.
Result 2023
€866,904
Gross operating margin
-€1.2m
Depreciation
+€292
Other operating charges
+€2,429
Financial income
+€9,585
Financial charges
-€5
Taxes
+€394,199
Result 2024
€25,639
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€37,530
Investment
-€38,520
Financing
€0
Cash 2023
€1,445
From operations (derived)
+€37,530
Net result for the year
+€25,639
Depreciation
+€11,859
Receivables within one year
-€528
Deferred charges and accrued income
-€1,337
Trade debts
+€1,823
Tax, wage and social debts
+€313
Other debts
-€389
Accrued charges and deferred income
+€150
Investment (derived)
-€38,520
Investment in fixed assets (net)
-€15,783
Current investments
-€22,736
Cash 2024
€455
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,195,929 | €1,223,465 | +€27,536 | +2.3% |
| Fixed assets | 21/28 | €99,181 | €103,105 | +€3,924 | +4.0% |
| Tangible fixed assets | 22/27 | €99,181 | €103,105 | +€3,924 | +4.0% |
| Land and buildings | 22 | €97,813 | €102,055 | +€4,242 | +4.3% |
| Furniture and vehicles | 24 | €1,368 | €1,050 | -€318 | -23.2% |
| Current assets | 29/58 | €1,096,748 | €1,120,359 | +€23,612 | +2.2% |
| Amounts receivable within one year | 40/41 | €10,420 | €10,948 | +€528 | +5.1% |
| Trade receivables | 40 | €110 | €0 | -€110 | -100.0% |
| Other amounts receivable | 41 | €10,310 | €10,948 | +€638 | +6.2% |
| Current investments | 50/53 | €1,072,079 | €1,094,816 | +€22,736 | +2.1% |
| Cash at bank and in hand | 54/58 | €1,445 | €455 | -€990 | -68.5% |
| Deferred charges and accrued income | 490/1 | €12,804 | €14,141 | +€1,337 | +10.4% |
| Total equity and liabilities | 10/49 | €1,195,929 | €1,223,465 | +€27,536 | +2.3% |
| Equity | 10/15 | €1,194,644 | €1,220,283 | +€25,639 | +2.1% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €1,139,363 | €1,165,002 | +€25,639 | +2.3% |
| Non-distributable reserves | 130/1 | €9,600 | €0 | -€9,600 | -100.0% |
| Reserves not available under the articles | 1311 | €9,600 | €0 | -€9,600 | -100.0% |
| Distributable reserves | 133 | €1,129,763 | €1,165,002 | +€35,239 | +3.1% |
| Profit (loss) carried forward | 14 | €281 | €281 | = | 0.0% |
| Amounts payable | 17/49 | €1,285 | €3,181 | +€1,896 | +147.6% |
| Amounts payable within one year | 42/48 | €525 | €2,271 | +€1,746 | +332.6% |
| Trade debts | 44 | €26 | €1,849 | +€1,823 | +7059.3% |
| Suppliers | 440/4 | €26 | €1,849 | +€1,823 | +7059.3% |
| Taxes, remuneration and social security | 45 | - | €313 | +€313 | |
| Taxes | 450/3 | - | €313 | +€313 | |
| Other amounts payable | 47/48 | €499 | €110 | -€389 | -77.9% |
| Accrued charges and deferred income | 492/3 | €760 | €910 | +€150 | +19.7% |
| Non-recurring operating income | 76A | €1,287,127 | €0 | -€1.3m | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,151 | €11,859 | -€292 | -2.4% |
| Other operating charges | 640/8 | €7,375 | €4,947 | -€2,429 | -32.9% |
| Gross operating margin | 9900 | €1,272,667 | €24,903 | -€1.2m | -98.0% |
| Operating profit (loss) | 9901 | €1,253,141 | €8,097 | -€1.2m | -99.4% |
| Financial income | 75/76B | €19,167 | €28,751 | +€9,585 | +50.0% |
| Recurring financial income | 75 | €19,167 | €28,751 | +€9,585 | +50.0% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.6% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €1,272,268 | €36,804 | -€1.2m | -97.1% |
| Income taxes | 67/77 | €405,364 | €11,165 | -€394,199 | -97.2% |
| Profit (loss) for the period | 9904 | €866,904 | €25,639 | -€841,265 | -97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €866,904 | €25,639 | -€841,265 | -97.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.