AccompLead: what changed
Two financial 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.
AccompLead
Largest movements
- Cash +€99,879
up €99,879 (+318%), from €31,389 to €131,268
mainly Net result for the year (+€68,750) and Tax, wage and social debts (+€27,813)
- Tangible fixed assets -€8,977
down €8,977 (-30.7%), from €29,254 to €20,277
of which Furniture and vehicles: -€8,389
- Receivables within one year +€2,815
up €2,815 (+20.2%), from €13,944 to €16,759
of which Trade receivables: +€3,145
- Profit (loss) carried forward +€67,056
up €67,056 (+201%), from €33,299 to €100,355
- Tax, wage and social debts +€27,813
up €27,813 (+321%), from €8,660 to €36,474
- Trade debts -€7,524
down €7,524 (-66.2%), from €11,364 to €3,839
- Other debts +€3,517
up €3,517 (+15.9%), from €22,136 to €25,654
- Contributions +€3,000
new in 2025: €3,000
- Gross operating margin +€53,427
up €53,427 (+118%), from €45,324 to €98,752
- Taxes +€9,294
up €9,294 (+107%), from €8,660 to €17,955
- Depreciation +€8,212
up €8,212 (+256%), from €3,203 to €11,415
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.
Derived cash bridge
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 | €75,459 | €169,321 | +€93,862 | +124% |
| Fixed assets | 21/28 | €29,254 | €20,277 | -€8,977 | -30.7% |
| Tangible fixed assets | 22/27 | €29,254 | €20,277 | -€8,977 | -30.7% |
| Plant, machinery and equipment | 23 | €1,598 | €1,009 | -€588 | -36.8% |
| Furniture and vehicles | 24 | €27,656 | €19,267 | -€8,389 | -30.3% |
| Current assets | 29/58 | €46,205 | €149,045 | +€102,840 | +223% |
| Amounts receivable within one year | 40/41 | €13,944 | €16,759 | +€2,815 | +20.2% |
| Trade receivables | 40 | €13,528 | €16,673 | +€3,145 | +23.2% |
| Other amounts receivable | 41 | €416 | €87 | -€329 | -79.2% |
| Cash at bank and in hand | 54/58 | €31,389 | €131,268 | +€99,879 | +318% |
| Deferred charges and accrued income | 490/1 | €872 | €1,018 | +€146 | +16.7% |
| Total equity and liabilities | 10/49 | €75,459 | €169,321 | +€93,862 | +124% |
| Equity | 10/15 | €33,299 | €103,355 | +€70,056 | +210% |
| Contributions | 10/11 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €33,299 | €100,355 | +€67,056 | +201% |
| Amounts payable | 17/49 | €42,160 | €65,967 | +€23,806 | +56.5% |
| Amounts payable within one year | 42/48 | €42,160 | €65,967 | +€23,806 | +56.5% |
| Trade debts | 44 | €11,364 | €3,839 | -€7,524 | -66.2% |
| Suppliers | 440/4 | €11,364 | €3,839 | -€7,524 | -66.2% |
| Taxes, remuneration and social security | 45 | €8,660 | €36,474 | +€27,813 | +321% |
| Taxes | 450/3 | €8,660 | €36,474 | +€27,813 | +321% |
| Other amounts payable | 47/48 | €22,136 | €25,654 | +€3,517 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,203 | €11,415 | +€8,212 | +256% |
| Other operating charges | 640/8 | €162 | €539 | +€376 | +232% |
| Gross operating margin | 9900 | €45,324 | €98,752 | +€53,427 | +118% |
| Operating profit (loss) | 9901 | €41,959 | €86,798 | +€44,839 | +107% |
| Financial charges | 65/66B | - | €93 | +€93 | |
| Recurring financial charges | 65 | - | €93 | +€93 | |
| Profit (loss) for the period before taxes | 9903 | €41,959 | €86,705 | +€44,746 | +107% |
| Income taxes | 67/77 | €8,660 | €17,955 | +€9,294 | +107% |
| Profit (loss) for the period | 9904 | €33,299 | €68,750 | +€35,452 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €33,299 | €68,750 | +€35,452 | +106% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.