ACCONOMETRICS: 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.
ACCONOMETRICS
Largest movements
- Cash -€43,450
down €43,450 (-50.2%), from €86,540 to €43,090
mainly Current investments (-€35,000) and Trade debts (-€21,467)
- Current investments +€35,000
new in 2025: €35,000
- Tangible fixed assets -€7,280
down €7,280 (-19.6%), from €37,177 to €29,897
- Receivables within one year -€3,261
down €3,261 (-11.9%), from €27,386 to €24,125
of which Trade receivables: -€4,111
- Trade debts -€21,467
down €21,467 (-54.7%), from €39,277 to €17,809
- Other debts +€5,000
up €5,000 (+50.0%), from €10,000 to €15,000
- Tax, wage and social debts -€4,094
down €4,094 (-23.3%), from €17,539 to €13,445
of which Taxes: -€4,442
- Profit (loss) carried forward +€2,420
up €2,420 (+4.2%), from €57,956 to €60,376
- Gross operating margin -€10,071
down €10,071 (-8.2%), from €122,740 to €112,669
- Taxes -€3,413
down €3,413 (-28.8%), from €11,836 to €8,422
- Staff costs +€2,022
up €2,022 (+2.8%), from €71,680 to €73,702
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 | €152,608 | €134,467 | -€18,141 | -11.9% |
| Fixed assets | 21/28 | €37,217 | €29,937 | -€7,280 | -19.6% |
| Tangible fixed assets | 22/27 | €37,177 | €29,897 | -€7,280 | -19.6% |
| Furniture and vehicles | 24 | €37,177 | €29,897 | -€7,280 | -19.6% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €115,391 | €104,530 | -€10,861 | -9.4% |
| Amounts receivable within one year | 40/41 | €27,386 | €24,125 | -€3,261 | -11.9% |
| Trade receivables | 40 | €26,912 | €22,801 | -€4,111 | -15.3% |
| Other amounts receivable | 41 | €474 | €1,324 | +€851 | +179.6% |
| Current investments | 50/53 | - | €35,000 | +€35,000 | |
| Cash at bank and in hand | 54/58 | €86,540 | €43,090 | -€43,450 | -50.2% |
| Deferred charges and accrued income | 490/1 | €1,465 | €2,315 | +€850 | +58.0% |
| Total equity and liabilities | 10/49 | €152,608 | €134,467 | -€18,141 | -11.9% |
| Equity | 10/15 | €85,792 | €88,212 | +€2,420 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,236 | €9,236 | = | 0.0% |
| Distributable reserves | 133 | €9,236 | €9,236 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,956 | €60,376 | +€2,420 | +4.2% |
| Amounts payable | 17/49 | €66,815 | €46,254 | -€20,561 | -30.8% |
| Amounts payable within one year | 42/48 | €66,815 | €46,254 | -€20,561 | -30.8% |
| Trade debts | 44 | €39,277 | €17,809 | -€21,467 | -54.7% |
| Suppliers | 440/4 | €39,277 | €17,809 | -€21,467 | -54.7% |
| Taxes, remuneration and social security | 45 | €17,539 | €13,445 | -€4,094 | -23.3% |
| Taxes | 450/3 | €8,556 | €4,114 | -€4,442 | -51.9% |
| Remuneration and social security | 454/9 | €8,982 | €9,331 | +€349 | +3.9% |
| Other amounts payable | 47/48 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €71,680 | €73,702 | +€2,022 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,733 | €11,176 | +€443 | +4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€257 | -€137 | +€120 | +46.6% |
| Other operating charges | 640/8 | €1,992 | €1,971 | -€20 | -1.0% |
| Gross operating margin | 9900 | €122,740 | €112,669 | -€10,071 | -8.2% |
| Operating profit (loss) | 9901 | €38,591 | €25,956 | -€12,635 | -32.7% |
| Financial income | 75/76B | €261 | €615 | +€354 | +135.5% |
| Recurring financial income | 75 | €261 | €615 | +€354 | +135.5% |
| Financial charges | 65/66B | €730 | €728 | -€1 | -0.2% |
| Recurring financial charges | 65 | €730 | €728 | -€1 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €38,123 | €25,842 | -€12,280 | -32.2% |
| Income taxes | 67/77 | €11,836 | €8,422 | -€3,413 | -28.8% |
| Profit (loss) for the period | 9904 | €26,287 | €17,420 | -€8,867 | -33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,287 | €17,420 | -€8,867 | -33.7% |
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 7 October 2026 via checked.be.