AccoNova: 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.
AccoNova
Largest movements
- Cash +€33,489
up €33,489 (+93.5%), from €35,813 to €69,302
mainly Net result for the year (+€31,658) and Tax, wage and social debts (+€6,458)
- Tangible fixed assets +€3,314
up €3,314 (+308.4%), from €1,075 to €4,389
- Receivables within one year -€821
down €821 (-22.7%), from €3,612 to €2,791
of which Trade receivables: -€798
- Reserves +€30,825
up €30,825 (+120.8%), from €25,512 to €56,337
- Tax, wage and social debts +€6,458
up €6,458 (+59.3%), from €10,884 to €17,342
- Accrued charges and deferred income -€1,028
down €1,028 (-90.3%), from €1,139 to €111
- Gross operating margin +€6,756
up €6,756 (+19.4%), from €34,747 to €41,504
- Taxes +€2,142
up €2,142 (+30.1%), from €7,110 to €9,251
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 | €40,980 | €77,663 | +€36,683 | +89.5% |
| Fixed assets | 21/28 | €1,075 | €4,389 | +€3,314 | +308.4% |
| Tangible fixed assets | 22/27 | €1,075 | €4,389 | +€3,314 | +308.4% |
| Furniture and vehicles | 24 | €1,075 | €4,389 | +€3,314 | +308.4% |
| Current assets | 29/58 | €39,906 | €73,274 | +€33,369 | +83.6% |
| Amounts receivable within one year | 40/41 | €3,612 | €2,791 | -€821 | -22.7% |
| Trade receivables | 40 | €3,452 | €2,654 | -€798 | -23.1% |
| Other amounts receivable | 41 | €160 | €137 | -€23 | -14.4% |
| Cash at bank and in hand | 54/58 | €35,813 | €69,302 | +€33,489 | +93.5% |
| Deferred charges and accrued income | 490/1 | €480 | €1,181 | +€700 | +145.9% |
| Total equity and liabilities | 10/49 | €40,980 | €77,663 | +€36,683 | +89.5% |
| Equity | 10/15 | €28,012 | €58,837 | +€30,825 | +110.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €25,512 | €56,337 | +€30,825 | +120.8% |
| Distributable reserves | 133 | €25,512 | €56,337 | +€30,825 | +120.8% |
| Amounts payable | 17/49 | €12,968 | €18,826 | +€5,858 | +45.2% |
| Amounts payable within one year | 42/48 | €11,829 | €18,715 | +€6,886 | +58.2% |
| Trade debts | 44 | €87 | €540 | +€454 | +523.3% |
| Suppliers | 440/4 | €87 | €540 | +€454 | +523.3% |
| Taxes, remuneration and social security | 45 | €10,884 | €17,342 | +€6,458 | +59.3% |
| Taxes | 450/3 | €10,884 | €17,342 | +€6,458 | +59.3% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Accrued charges and deferred income | 492/3 | €1,139 | €111 | -€1,028 | -90.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €948 | €536 | -€412 | -43.4% |
| Other operating charges | 640/8 | €319 | €14 | -€305 | -95.7% |
| Gross operating margin | 9900 | €34,747 | €41,504 | +€6,756 | +19.4% |
| Operating profit (loss) | 9901 | €33,480 | €40,954 | +€7,474 | +22.3% |
| Financial charges | 65/66B | - | €45 | +€45 | |
| Recurring financial charges | 65 | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | €33,480 | €40,909 | +€7,429 | +22.2% |
| Income taxes | 67/77 | €7,110 | €9,251 | +€2,142 | +30.1% |
| Profit (loss) for the period | 9904 | €26,371 | €31,658 | +€5,287 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,371 | €31,658 | +€5,287 | +20.0% |
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 9 October 2026 via checked.be.