ACCOMUTAR: 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.
ACCOMUTAR
Largest movements
- Tangible fixed assets -€9,561
down €9,561 (-33.3%), from €28,682 to €19,122
- Cash -€5,599
down €5,599 (-32.6%), from €17,183 to €11,584
mainly Debts after one year (-€7,303) and Receivables within one year (-€5,462)
- Receivables within one year +€5,462
up €5,462 (+40.9%), from €13,344 to €18,805
- Debts after one year -€7,303
no longer reported in 2025 (was €7,303)
- Current portion of long-term debt -€2,344
down €2,344 (-24.3%), from €9,646 to €7,303
- Tax, wage and social debts -€967
down €967 (-32.1%), from €3,017 to €2,050
- Gross operating margin -€954
down €954 (-7.5%), from €12,707 to €11,754
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 | €61,834 | €51,920 | -€9,914 | -16.0% |
| Formation expenses | 20 | €1,104 | €826 | -€279 | -25.2% |
| Fixed assets | 21/28 | €28,682 | €19,122 | -€9,561 | -33.3% |
| Tangible fixed assets | 22/27 | €28,682 | €19,122 | -€9,561 | -33.3% |
| Furniture and vehicles | 24 | €28,682 | €19,122 | -€9,561 | -33.3% |
| Current assets | 29/58 | €32,047 | €31,973 | -€75 | -0.2% |
| Amounts receivable within one year | 40/41 | €13,344 | €18,805 | +€5,462 | +40.9% |
| Trade receivables | 40 | €13,344 | €18,805 | +€5,462 | +40.9% |
| Cash at bank and in hand | 54/58 | €17,183 | €11,584 | -€5,599 | -32.6% |
| Deferred charges and accrued income | 490/1 | €1,521 | €1,584 | +€62 | +4.1% |
| Total equity and liabilities | 10/49 | €61,834 | €51,920 | -€9,914 | -16.0% |
| Equity | 10/15 | €40,890 | €41,105 | +€215 | +0.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €28,490 | €28,705 | +€215 | +0.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,630 | €26,845 | +€215 | +0.8% |
| Amounts payable | 17/49 | €20,944 | €10,815 | -€10,129 | -48.4% |
| Amounts payable after more than one year | 17 | €7,303 | - | -€7,303 | |
| Financial debts | 170/4 | €7,303 | - | -€7,303 | |
| Amounts payable within one year | 42/48 | €13,630 | €10,815 | -€2,814 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €9,646 | €7,303 | -€2,344 | -24.3% |
| Trade debts | 44 | €963 | €1,452 | +€489 | +50.8% |
| Suppliers | 440/4 | €963 | €1,452 | +€489 | +50.8% |
| Taxes, remuneration and social security | 45 | €3,017 | €2,050 | -€967 | -32.1% |
| Taxes | 450/3 | €3,017 | €2,050 | -€967 | -32.1% |
| Other amounts payable | 47/48 | €3 | €11 | +€8 | +241.9% |
| Accrued charges and deferred income | 492/3 | €12 | - | -€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,839 | €9,839 | = | 0.0% |
| Other operating charges | 640/8 | €1,179 | €1,205 | +€26 | +2.2% |
| Gross operating margin | 9900 | €12,707 | €11,754 | -€954 | -7.5% |
| Operating profit (loss) | 9901 | €1,689 | €709 | -€980 | -58.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €421 | €316 | -€105 | -25.0% |
| Recurring financial charges | 65 | €421 | €316 | -€105 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €1,269 | €393 | -€876 | -69.0% |
| Income taxes | 67/77 | €196 | €178 | -€17 | -8.9% |
| Profit (loss) for the period | 9904 | €1,073 | €215 | -€858 | -80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,073 | €215 | -€858 | -80.0% |
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 6 October 2026 via checked.be.