ACCOMPT: 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.
ACCOMPT
Largest movements
- Cash -€339,333
down €339,333 (-13.3%), from €2.5m to €2.2m
mainly Other debts (-€380,939) and Investment in fixed assets (net) (-€321,850)
- Financial fixed assets +€321,850
up €321,850 (+12.9%), from €2.5m to €2.8m
- Deferred charges and accrued income -€231,052
no longer reported in 2024 (was €231,052)
- Other debts -€380,939
down €380,939 (-22.3%), from €1.7m to €1.3m
- Profit (loss) carried forward +€154,314
up €154,314 (+9.1%), from -€1.7m to -€1.5m
- Financial charges -€105,857
down €105,857 (-98.0%), from €108,048 to €2,192
- Financial income +€88,451
up €88,451 (+89.0%), from €99,434 to €187,885
- Gross operating margin -€1,094
down €1,094 (-3.7%), from -€29,318 to -€30,412
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,355,125 | €5,126,045 | -€229,080 | -4.3% |
| Fixed assets | 21/28 | €2,557,374 | €2,879,224 | +€321,850 | +12.6% |
| Intangible fixed assets | 21 | €44,252 | €44,252 | = | 0.0% |
| Tangible fixed assets | 22/27 | €10,000 | €10,000 | = | 0.0% |
| Furniture and vehicles | 24 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,503,122 | €2,824,971 | +€321,850 | +12.9% |
| Current assets | 29/58 | €2,797,751 | €2,246,822 | -€550,930 | -19.7% |
| Amounts receivable within one year | 40/41 | €19,390 | €38,846 | +€19,456 | +100.3% |
| Other amounts receivable | 41 | €19,390 | €38,846 | +€19,456 | +100.3% |
| Current investments | 50/53 | €896 | €895 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €2,546,413 | €2,207,080 | -€339,333 | -13.3% |
| Deferred charges and accrued income | 490/1 | €231,052 | - | -€231,052 | |
| Total equity and liabilities | 10/49 | €5,355,125 | €5,126,045 | -€229,080 | -4.3% |
| Equity | 10/15 | €3,640,878 | €3,795,192 | +€154,314 | +4.2% |
| Contributions | 10/11 | €5,270,420 | €5,270,420 | = | 0.0% |
| Reserves | 13 | €60,028 | €60,028 | = | 0.0% |
| Distributable reserves | 133 | €60,028 | €60,028 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,689,571 | -€1,535,257 | +€154,314 | +9.1% |
| Amounts payable | 17/49 | €1,714,247 | €1,330,853 | -€383,394 | -22.4% |
| Amounts payable within one year | 42/48 | €1,711,792 | €1,330,853 | -€380,939 | -22.3% |
| Other amounts payable | 47/48 | €1,711,792 | €1,330,853 | -€380,939 | -22.3% |
| Accrued charges and deferred income | 492/3 | €2,455 | - | -€2,455 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | - | -€102 | |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | -€29,318 | -€30,412 | -€1,094 | -3.7% |
| Operating profit (loss) | 9901 | -€30,380 | -€31,380 | -€999 | -3.3% |
| Financial income | 75/76B | €99,434 | €187,885 | +€88,451 | +89.0% |
| Recurring financial income | 75 | €99,434 | €187,885 | +€88,451 | +89.0% |
| Financial charges | 65/66B | €108,048 | €2,192 | -€105,857 | -98.0% |
| Recurring financial charges | 65 | €108,048 | €2,192 | -€105,857 | -98.0% |
| Profit (loss) for the period before taxes | 9903 | -€38,995 | €154,314 | +€193,309 | |
| Profit (loss) for the period | 9904 | -€38,995 | €154,314 | +€193,309 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,995 | €154,314 | +€193,309 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.