ACCOMPANIO: 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.
ACCOMPANIO
Largest movements
- Cash +€2,209
up €2,209 (+65.5%), from €3,372 to €5,581
mainly Net result for the year (+€18,862) and Depreciation (+€6,872)
- Profit (loss) carried forward +€18,862
up €18,862 (+66.9%), from €28,212 to €47,074
- Debts after one year -€15,171
down €15,171 (-12.9%), from €117,201 to €102,030
- Other debts +€4,411
up €4,411 (+24.1%), from €18,339 to €22,750
- Current portion of long-term debt -€4,366
down €4,366 (-22.3%), from €19,537 to €15,171
- Turnover +€22,920
up €22,920 (+48.5%), from €47,231 to €70,151
- Gross operating margin +€18,061
up €18,061 (+57.9%), from €31,176 to €49,237
- Purchases and services +€11,646
up €11,646 (+72.5%), from €16,055 to €27,701
- Taxes +€6,098
up €6,098 (+311.6%), from €1,957 to €8,055
- Depreciation -€5,344
down €5,344 (-43.7%), from €12,216 to €6,872
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 | €192,865 | €196,043 | +€3,178 | +1.6% |
| Fixed assets | 21/28 | €189,493 | €190,190 | +€697 | +0.4% |
| Tangible fixed assets | 22/27 | €189,493 | €190,190 | +€697 | +0.4% |
| Land and buildings | 22 | €187,200 | €182,475 | -€4,725 | -2.5% |
| Plant, machinery and equipment | 23 | €1,192 | €6,693 | +€5,501 | +461.5% |
| Furniture and vehicles | 24 | €1,101 | €1,022 | -€79 | -7.2% |
| Current assets | 29/58 | €3,372 | €5,853 | +€2,481 | +73.6% |
| Amounts receivable within one year | 40/41 | - | €272 | +€272 | |
| Trade receivables | 40 | - | €272 | +€272 | |
| Cash at bank and in hand | 54/58 | €3,372 | €5,581 | +€2,209 | +65.5% |
| Total equity and liabilities | 10/49 | €192,865 | €196,043 | +€3,178 | +1.6% |
| Equity | 10/15 | €37,230 | €56,092 | +€18,862 | +50.7% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Reserves | 13 | €8,968 | €8,968 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25 | €25 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25 | €25 | = | 0.0% |
| Distributable reserves | 133 | €8,943 | €8,943 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,212 | €47,074 | +€18,862 | +66.9% |
| Amounts payable | 17/49 | €155,635 | €139,951 | -€15,684 | -10.1% |
| Amounts payable after more than one year | 17 | €117,201 | €102,030 | -€15,171 | -12.9% |
| Financial debts | 170/4 | €117,201 | €102,030 | -€15,171 | -12.9% |
| Amounts payable within one year | 42/48 | €38,434 | €37,921 | -€513 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €19,537 | €15,171 | -€4,366 | -22.3% |
| Trade debts | 44 | €558 | - | -€558 | |
| Suppliers | 440/4 | €558 | - | -€558 | |
| Other amounts payable | 47/48 | €18,339 | €22,750 | +€4,411 | +24.1% |
| Turnover | 70 | €47,231 | €70,151 | +€22,920 | +48.5% |
| Non-recurring operating income | 76A | - | €6,787 | +€6,787 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,055 | €27,701 | +€11,646 | +72.5% |
| Remuneration, social security and pensions | 62 | €9,241 | €9,392 | +€151 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,216 | €6,872 | -€5,344 | -43.7% |
| Other operating charges | 640/8 | €2,819 | €2,931 | +€112 | +4.0% |
| Gross operating margin | 9900 | €31,176 | €49,237 | +€18,061 | +57.9% |
| Operating profit (loss) | 9901 | €6,900 | €30,042 | +€23,142 | +335.4% |
| Financial charges | 65/66B | €3,445 | €3,125 | -€320 | -9.3% |
| Recurring financial charges | 65 | €3,445 | €3,125 | -€320 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €3,455 | €26,917 | +€23,462 | +679.1% |
| Income taxes | 67/77 | €1,957 | €8,055 | +€6,098 | +311.6% |
| Profit (loss) for the period | 9904 | €1,498 | €18,862 | +€17,364 | +1159.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,498 | €18,862 | +€17,364 | +1159.1% |
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 8 October 2026 via checked.be.