ACCOMODATA: 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.
ACCOMODATA
Largest movements
- Cash +€615,489
up €615,489 (+42.5%), from €1.4m to €2.1m
mainly Net result for the year (+€559,780) and Receivables within one year (+€286,324)
- Receivables within one year -€286,324
down €286,324 (-42.4%), from €674,744 to €388,420
of which Trade receivables: -€286,343
- Reserves +€452,757
up €452,757 (+25.9%), from €1.7m to €2.2m
of which Distributable reserves: +€452,757
- Accrued charges and deferred income -€138,147
down €138,147 (-21.3%), from €647,073 to €508,926
- Tax, wage and social debts +€88,997
up €88,997 (+46.2%), from €192,541 to €281,538
of which Taxes: +€65,249
- Trade debts -€75,001
down €75,001 (-39.2%), from €191,189 to €116,188
- Gross operating margin +€260,872
up €260,872 (+12.3%), from €2.1m to €2.4m
- Staff costs +€255,442
up €255,442 (+21.7%), from €1.2m to €1.4m
- Taxes +€51,987
up €51,987 (+23.2%), from €223,756 to €275,743
- Depreciation +€24,574
up €24,574 (+19.0%), from €129,216 to €153,790
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 | €2,793,012 | €3,112,034 | +€319,022 | +11.4% |
| Fixed assets | 21/28 | €556,213 | €526,630 | -€29,583 | -5.3% |
| Intangible fixed assets | 21 | €12,001 | €8,000 | -€4,001 | -33.3% |
| Tangible fixed assets | 22/27 | €480,477 | €454,894 | -€25,583 | -5.3% |
| Plant, machinery and equipment | 23 | €19,776 | €20,038 | +€262 | +1.3% |
| Furniture and vehicles | 24 | €454,227 | €429,745 | -€24,482 | -5.4% |
| Other tangible fixed assets | 26 | €6,474 | €5,111 | -€1,363 | -21.0% |
| Financial fixed assets | 28 | €63,735 | €63,735 | = | 0.0% |
| Current assets | 29/58 | €2,236,799 | €2,585,404 | +€348,605 | +15.6% |
| Amounts receivable within one year | 40/41 | €674,744 | €388,420 | -€286,324 | -42.4% |
| Trade receivables | 40 | €673,719 | €387,376 | -€286,343 | -42.5% |
| Other amounts receivable | 41 | €1,025 | €1,045 | +€20 | +1.9% |
| Current investments | 50/53 | €67,200 | €92,400 | +€25,200 | +37.5% |
| Cash at bank and in hand | 54/58 | €1,449,340 | €2,064,829 | +€615,489 | +42.5% |
| Deferred charges and accrued income | 490/1 | €45,515 | €39,755 | -€5,760 | -12.7% |
| Total equity and liabilities | 10/49 | €2,793,012 | €3,112,034 | +€319,022 | +11.4% |
| Equity | 10/15 | €1,748,527 | €2,201,284 | +€452,757 | +25.9% |
| Reserves | 13 | €1,748,527 | €2,201,284 | +€452,757 | +25.9% |
| Tax-exempt reserves | 132 | €35,247 | €35,247 | +€0 | 0.0% |
| Distributable reserves | 133 | €1,713,280 | €2,166,037 | +€452,757 | +26.4% |
| Amounts payable | 17/49 | €1,044,485 | €910,750 | -€133,735 | -12.8% |
| Amounts payable after more than one year | 17 | €4,097 | - | -€4,097 | |
| Financial debts | 170/4 | €4,097 | - | -€4,097 | |
| Amounts payable within one year | 42/48 | €393,315 | €401,823 | +€8,508 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €9,585 | €4,097 | -€5,488 | -57.3% |
| Trade debts | 44 | €191,189 | €116,188 | -€75,001 | -39.2% |
| Suppliers | 440/4 | €191,189 | €116,188 | -€75,001 | -39.2% |
| Taxes, remuneration and social security | 45 | €192,541 | €281,538 | +€88,997 | +46.2% |
| Taxes | 450/3 | €76,555 | €141,804 | +€65,249 | +85.2% |
| Remuneration and social security | 454/9 | €115,986 | €139,734 | +€23,748 | +20.5% |
| Accrued charges and deferred income | 492/3 | €647,073 | €508,926 | -€138,147 | -21.3% |
| Non-recurring operating income | 76A | - | €6,157 | +€6,157 | |
| Remuneration, social security and pensions | 62 | €1,175,814 | €1,431,256 | +€255,442 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,216 | €153,790 | +€24,574 | +19.0% |
| Other operating charges | 640/8 | €4,485 | €4,008 | -€477 | -10.6% |
| Non-recurring operating charges | 66A | €284 | - | -€284 | |
| Gross operating margin | 9900 | €2,128,422 | €2,389,294 | +€260,872 | +12.3% |
| Operating profit (loss) | 9901 | €818,623 | €800,240 | -€18,383 | -2.2% |
| Financial income | 75/76B | €16,160 | €35,897 | +€19,737 | +122.1% |
| Recurring financial income | 75 | €16,160 | €35,897 | +€19,737 | +122.1% |
| Financial charges | 65/66B | €987 | €614 | -€373 | -37.8% |
| Recurring financial charges | 65 | €987 | €614 | -€373 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €833,796 | €835,523 | +€1,727 | +0.2% |
| Income taxes | 67/77 | €223,756 | €275,743 | +€51,987 | +23.2% |
| Profit (loss) for the period | 9904 | €610,040 | €559,780 | -€50,260 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €610,040 | €559,780 | -€50,260 | -8.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.