ACCOMPLICE: 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.
ACCOMPLICE
Largest movements
- Current investments +€24,000
up €24,000 (+104.2%), from €23,034 to €47,034
- Receivables within one year -€14,779
down €14,779 (-25.0%), from €59,114 to €44,335
of which Trade receivables: -€14,200
- Cash -€2,697
down €2,697 (-14.6%), from €18,450 to €15,752
mainly Current investments (-€24,000) and Trade debts (-€12,225)
- Profit (loss) carried forward +€16,225
up €16,225 (+19.2%), from €84,561 to €100,786
- Trade debts -€12,225
no longer reported in 2025 (was €12,225)
- Tax, wage and social debts +€1,152
up €1,152 (+15.2%), from €7,591 to €8,743
- Gross operating margin -€18,412
down €18,412 (-39.3%), from €46,857 to €28,445
- Taxes -€2,869
down €2,869 (-28.4%), from €10,086 to €7,217
- Other operating charges -€990
down €990 (-49.5%), from €1,999 to €1,008
- Depreciation +€796
up €796 (+74.8%), from €1,064 to €1,861
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 | €106,343 | €112,016 | +€5,673 | +5.3% |
| Fixed assets | 21/28 | €4,030 | €3,697 | -€333 | -8.3% |
| Tangible fixed assets | 22/27 | €4,030 | €3,697 | -€333 | -8.3% |
| Plant, machinery and equipment | 23 | €4,030 | €3,697 | -€333 | -8.3% |
| Current assets | 29/58 | €102,312 | €108,319 | +€6,006 | +5.9% |
| Amounts receivable within one year | 40/41 | €59,114 | €44,335 | -€14,779 | -25.0% |
| Trade receivables | 40 | €54,200 | €40,000 | -€14,200 | -26.2% |
| Other amounts receivable | 41 | €4,914 | €4,335 | -€579 | -11.8% |
| Current investments | 50/53 | €23,034 | €47,034 | +€24,000 | +104.2% |
| Cash at bank and in hand | 54/58 | €18,450 | €15,752 | -€2,697 | -14.6% |
| Deferred charges and accrued income | 490/1 | €1,715 | €1,198 | -€517 | -30.2% |
| Total equity and liabilities | 10/49 | €106,343 | €112,016 | +€5,673 | +5.3% |
| Equity | 10/15 | €85,661 | €101,886 | +€16,225 | +18.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,561 | €100,786 | +€16,225 | +19.2% |
| Amounts payable | 17/49 | €20,681 | €10,130 | -€10,552 | -51.0% |
| Amounts payable within one year | 42/48 | €20,681 | €10,130 | -€10,552 | -51.0% |
| Trade debts | 44 | €12,225 | - | -€12,225 | |
| Suppliers | 440/4 | €12,225 | - | -€12,225 | |
| Taxes, remuneration and social security | 45 | €7,591 | €8,743 | +€1,152 | +15.2% |
| Taxes | 450/3 | €7,591 | €8,743 | +€1,152 | +15.2% |
| Other amounts payable | 47/48 | €865 | €1,387 | +€522 | +60.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,064 | €1,861 | +€796 | +74.8% |
| Other operating charges | 640/8 | €1,999 | €1,008 | -€990 | -49.5% |
| Non-recurring operating charges | 66A | €77 | €178 | +€101 | +131.0% |
| Gross operating margin | 9900 | €46,857 | €28,445 | -€18,412 | -39.3% |
| Operating profit (loss) | 9901 | €43,717 | €25,398 | -€18,318 | -41.9% |
| Financial income | 75/76B | €430 | €109 | -€321 | -74.7% |
| Recurring financial income | 75 | €430 | €109 | -€321 | -74.7% |
| Financial charges | 65/66B | €2,419 | €2,066 | -€353 | -14.6% |
| Recurring financial charges | 65 | €2,419 | €2,066 | -€353 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €41,728 | €23,442 | -€18,287 | -43.8% |
| Income taxes | 67/77 | €10,086 | €7,217 | -€2,869 | -28.4% |
| Profit (loss) for the period | 9904 | €31,642 | €16,225 | -€15,417 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,642 | €16,225 | -€15,417 | -48.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.