ACCOPARTNERS: 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.
ACCOPARTNERS
Largest movements
- Tangible fixed assets -€74,125
down €74,125 (-23.3%), from €317,956 to €243,831
of which Land and buildings: -€42,629
- Receivables within one year +€42,529
up €42,529 (+11.1%), from €382,519 to €425,048
of which Trade receivables: +€42,516
- Cash +€21,281
up €21,281 (+14.0%), from €151,638 to €172,919
mainly Depreciation (+€52,986) and Tax, wage and social debts (+€27,208)
- Debts after one year -€41,990
down €41,990 (-12.8%), from €328,159 to €286,169
- Tax, wage and social debts +€27,208
up €27,208 (+81.9%), from €33,211 to €60,419
of which Taxes: +€21,599
- Trade debts +€9,252
up €9,252 (+8.0%), from €115,254 to €124,506
- Gross operating margin +€72,555
up €72,555 (+23.7%), from €306,123 to €378,678
- Staff costs +€65,627
up €65,627 (+29.2%), from €224,468 to €290,095
- Financial income -€4,899
down €4,899 (-100.0%), from €4,900 to €1
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 | €882,741 | €874,917 | -€7,824 | -0.9% |
| Fixed assets | 21/28 | €317,956 | €243,831 | -€74,125 | -23.3% |
| Tangible fixed assets | 22/27 | €317,956 | €243,831 | -€74,125 | -23.3% |
| Land and buildings | 22 | €262,295 | €219,666 | -€42,629 | -16.3% |
| Plant, machinery and equipment | 23 | €25,329 | €19,302 | -€6,027 | -23.8% |
| Furniture and vehicles | 24 | €30,332 | €4,863 | -€25,469 | -84.0% |
| Current assets | 29/58 | €564,785 | €631,086 | +€66,301 | +11.7% |
| Amounts receivable within one year | 40/41 | €382,519 | €425,048 | +€42,529 | +11.1% |
| Trade receivables | 40 | €381,781 | €424,297 | +€42,516 | +11.1% |
| Other amounts receivable | 41 | €737 | €750 | +€13 | +1.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €151,638 | €172,919 | +€21,281 | +14.0% |
| Deferred charges and accrued income | 490/1 | €30,628 | €33,119 | +€2,491 | +8.1% |
| Total equity and liabilities | 10/49 | €882,741 | €874,917 | -€7,824 | -0.9% |
| Equity | 10/15 | €351,219 | €353,306 | +€2,087 | +0.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €248,800 | €248,800 | = | 0.0% |
| Distributable reserves | 133 | €248,800 | €248,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,419 | €84,506 | +€2,087 | +2.5% |
| Amounts payable | 17/49 | €531,523 | €521,611 | -€9,911 | -1.9% |
| Amounts payable after more than one year | 17 | €328,159 | €286,169 | -€41,990 | -12.8% |
| Financial debts | 170/4 | €328,159 | €286,169 | -€41,990 | -12.8% |
| Amounts payable within one year | 42/48 | €203,363 | €235,442 | +€32,078 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €46,062 | €41,990 | -€4,072 | -8.8% |
| Trade debts | 44 | €115,254 | €124,506 | +€9,252 | +8.0% |
| Suppliers | 440/4 | €115,254 | €124,506 | +€9,252 | +8.0% |
| Taxes, remuneration and social security | 45 | €33,211 | €60,419 | +€27,208 | +81.9% |
| Taxes | 450/3 | €6,987 | €28,586 | +€21,599 | +309% |
| Remuneration and social security | 454/9 | €26,224 | €31,832 | +€5,609 | +21.4% |
| Other amounts payable | 47/48 | €8,836 | €8,527 | -€309 | -3.5% |
| Remuneration, social security and pensions | 62 | €224,468 | €290,095 | +€65,627 | +29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,719 | €52,986 | +€267 | +0.5% |
| Other operating charges | 640/8 | €6,900 | €6,778 | -€122 | -1.8% |
| Non-recurring operating charges | 66A | €0 | €6,073 | +€6,073 | |
| Gross operating margin | 9900 | €306,123 | €378,678 | +€72,555 | +23.7% |
| Operating profit (loss) | 9901 | €22,035 | €22,745 | +€710 | +3.2% |
| Financial income | 75/76B | €4,900 | €1 | -€4,899 | -100.0% |
| Recurring financial income | 75 | €4,900 | €1 | -€4,899 | -100.0% |
| Financial charges | 65/66B | €5,490 | €5,113 | -€377 | -6.9% |
| Recurring financial charges | 65 | €5,490 | €5,113 | -€377 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €21,445 | €17,633 | -€3,813 | -17.8% |
| Income taxes | 67/77 | €7,206 | €7,018 | -€188 | -2.6% |
| Profit (loss) for the period | 9904 | €14,239 | €10,614 | -€3,625 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,239 | €10,614 | -€3,625 | -25.5% |
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 24 October 2026 via checked.be.