ACCONA: 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.
ACCONA
Largest movements
- Cash +€103,658
up €103,658 (+50.7%), from €204,417 to €308,075
mainly Other debts (+€250,061) and Net result for the year (+€127,319)
- Tangible fixed assets +€40,246
up €40,246 (+410%), from €9,823 to €50,069
of which Other tangible fixed assets: +€20,755
- Current investments -€38,040
down €38,040 (-35.6%), from €106,992 to €68,952
- Other debts +€250,061
up €250,061 (+669%), from €37,406 to €287,467
- Reserves -€154,996
down €154,996 (-56.4%), from €274,996 to €120,000
- Tax, wage and social debts +€6,877
up €6,877 (+20.2%), from €33,999 to €40,875
- Gross operating margin +€18,634
up €18,634 (+12.1%), from €154,258 to €172,892
- Taxes +€4,895
up €4,895 (+15.1%), from €32,405 to €37,300
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 | €349,914 | €452,154 | +€102,240 | +29.2% |
| Fixed assets | 21/28 | €9,823 | €50,069 | +€40,246 | +410% |
| Tangible fixed assets | 22/27 | €9,823 | €50,069 | +€40,246 | +410% |
| Furniture and vehicles | 24 | €3,470 | €22,962 | +€19,491 | +562% |
| Other tangible fixed assets | 26 | €6,352 | €27,107 | +€20,755 | +327% |
| Current assets | 29/58 | €340,091 | €402,085 | +€61,994 | +18.2% |
| Amounts receivable within one year | 40/41 | €18,311 | €17,960 | -€351 | -1.9% |
| Trade receivables | 40 | €18,311 | €17,960 | -€351 | -1.9% |
| Current investments | 50/53 | €106,992 | €68,952 | -€38,040 | -35.6% |
| Cash at bank and in hand | 54/58 | €204,417 | €308,075 | +€103,658 | +50.7% |
| Deferred charges and accrued income | 490/1 | €10,371 | €7,097 | -€3,274 | -31.6% |
| Total equity and liabilities | 10/49 | €349,914 | €452,154 | +€102,240 | +29.2% |
| Equity | 10/15 | €277,996 | €123,000 | -€154,996 | -55.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €274,996 | €120,000 | -€154,996 | -56.4% |
| Distributable reserves | 133 | €274,996 | €120,000 | -€154,996 | -56.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €71,918 | €329,154 | +€257,236 | +358% |
| Amounts payable within one year | 42/48 | €71,867 | €329,154 | +€257,287 | +358% |
| Trade debts | 44 | €463 | €812 | +€349 | +75.5% |
| Suppliers | 440/4 | €463 | €812 | +€349 | +75.5% |
| Taxes, remuneration and social security | 45 | €33,999 | €40,875 | +€6,877 | +20.2% |
| Taxes | 450/3 | €33,999 | €40,875 | +€6,877 | +20.2% |
| Other amounts payable | 47/48 | €37,406 | €287,467 | +€250,061 | +669% |
| Accrued charges and deferred income | 492/3 | €50 | €0 | -€50 | -100% |
| Non-recurring operating income | 76A | - | €1,750 | +€1,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,874 | €4,359 | +€485 | +12.5% |
| Other operating charges | 640/8 | €866 | €1,430 | +€564 | +65.1% |
| Gross operating margin | 9900 | €154,258 | €172,892 | +€18,634 | +12.1% |
| Operating profit (loss) | 9901 | €149,518 | €167,103 | +€17,585 | +11.8% |
| Financial income | 75/76B | €2,201 | €3,069 | +€868 | +39.4% |
| Recurring financial income | 75 | €2,201 | €3,069 | +€868 | +39.4% |
| Financial charges | 65/66B | €6,659 | €5,554 | -€1,106 | -16.6% |
| Recurring financial charges | 65 | €6,659 | €5,554 | -€1,106 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €145,060 | €164,619 | +€19,559 | +13.5% |
| Income taxes | 67/77 | €32,405 | €37,300 | +€4,895 | +15.1% |
| Profit (loss) for the period | 9904 | €112,655 | €127,319 | +€14,664 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €112,655 | €127,319 | +€14,664 | +13.0% |
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 13 October 2026 via checked.be.