ACCOMPAGNER: 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.
ACCOMPAGNER
Largest movements
- Cash +€179,803
up €179,803 (+374.2%), from €48,051 to €227,854
mainly Net result for the year (+€162,106) and Receivables within one year (+€64,877)
- Receivables within one year -€64,877
down €64,877 (-39.4%), from €164,633 to €99,757
of which Other amounts receivable: -€98,203
- Profit (loss) carried forward +€162,106
up €162,106 (+72.3%), from -€224,345 to -€62,238
- Investment grants -€33,333
down €33,333 (-33.3%), from €100,000 to €66,667
- Trade debts -€21,448
down €21,448 (-48.6%), from €44,151 to €22,703
- Tax, wage and social debts +€4,715
up €4,715 (+6.2%), from €76,018 to €80,733
- Gross operating margin +€145,458
up €145,458 (+19.8%), from €736,173 to €881,631
- Staff costs -€67,149
down €67,149 (-8.2%), from €817,283 to €750,134
- Financial income +€33,133
up €33,133 (+6643.5%), from €499 to €33,632
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 | €217,495 | €329,535 | +€112,041 | +51.5% |
| Fixed assets | 21/28 | €4,811 | €1,925 | -€2,885 | -60.0% |
| Intangible fixed assets | 21 | €2,252 | €1,126 | -€1,126 | -50.0% |
| Tangible fixed assets | 22/27 | €2,558 | €799 | -€1,759 | -68.8% |
| Furniture and vehicles | 24 | €2,558 | €799 | -€1,759 | -68.8% |
| Current assets | 29/58 | €212,684 | €327,610 | +€114,926 | +54.0% |
| Amounts receivable within one year | 40/41 | €164,633 | €99,757 | -€64,877 | -39.4% |
| Trade receivables | 40 | €6,524 | €39,850 | +€33,326 | +510.9% |
| Other amounts receivable | 41 | €158,110 | €59,907 | -€98,203 | -62.1% |
| Cash at bank and in hand | 54/58 | €48,051 | €227,854 | +€179,803 | +374.2% |
| Total equity and liabilities | 10/49 | €217,495 | €329,535 | +€112,041 | +51.5% |
| Equity | 10/15 | €97,326 | €226,099 | +€128,773 | +132.3% |
| Reserves | 13 | €221,671 | €221,671 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€224,345 | -€62,238 | +€162,106 | +72.3% |
| Investment grants | 15 | €100,000 | €66,667 | -€33,333 | -33.3% |
| Amounts payable | 17/49 | €120,169 | €103,436 | -€16,733 | -13.9% |
| Amounts payable within one year | 42/48 | €120,169 | €103,436 | -€16,733 | -13.9% |
| Trade debts | 44 | €44,151 | €22,703 | -€21,448 | -48.6% |
| Suppliers | 440/4 | €44,151 | €22,703 | -€21,448 | -48.6% |
| Taxes, remuneration and social security | 45 | €76,018 | €80,733 | +€4,715 | +6.2% |
| Remuneration and social security | 454/9 | €76,018 | €80,733 | +€4,715 | +6.2% |
| Remuneration, social security and pensions | 62 | €817,283 | €750,134 | -€67,149 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,885 | €2,885 | = | 0.0% |
| Gross operating margin | 9900 | €736,173 | €881,631 | +€145,458 | +19.8% |
| Operating profit (loss) | 9901 | -€83,995 | €128,612 | +€212,607 | |
| Financial income | 75/76B | €499 | €33,632 | +€33,133 | +6643.5% |
| Recurring financial income | 75 | €499 | €33,632 | +€33,133 | +6643.5% |
| Financial charges | 65/66B | €149 | €48 | -€101 | -67.7% |
| Recurring financial charges | 65 | €149 | €48 | -€101 | -67.7% |
| Profit (loss) for the period before taxes | 9903 | -€83,645 | €162,196 | +€245,841 | |
| Income taxes | 67/77 | €150 | €90 | -€60 | -40.0% |
| Profit (loss) for the period | 9904 | -€83,795 | €162,106 | +€245,901 | |
| Profit (loss) for the period to be appropriated | 9905 | -€83,795 | €162,106 | +€245,901 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.