ACCORD IMPACT: 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.
ACCORD IMPACT
Largest movements
- Receivables within one year +€12,330
up €12,330 (+56.2%), from €21,926 to €34,256
of which Trade receivables: +€11,011
- Trade debts +€12,546
up €12,546 (+92.0%), from €13,633 to €26,179
- Profit (loss) carried forward +€5,183
up €5,183 (+5.9%), from -€87,814 to -€82,632
- Other debts -€4,270
down €4,270 (-10.7%), from €39,738 to €35,468
- Tax, wage and social debts -€1,100
no longer reported in 2025 (was €1,100)
- Gross operating margin +€5,481
up €5,481, from -€1,306 to €4,175
- Other operating charges -€206
no longer reported in 2025 (was €206)
- Financial income -€98
down €98 (-8.0%), from €1,223 to €1,124
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 | €21,927 | €34,284 | +€12,357 | +56.4% |
| Current assets | 29/58 | €21,927 | €34,284 | +€12,357 | +56.4% |
| Amounts receivable within one year | 40/41 | €21,926 | €34,256 | +€12,330 | +56.2% |
| Trade receivables | 40 | €205 | €11,216 | +€11,011 | +5,378% |
| Other amounts receivable | 41 | €21,721 | €23,040 | +€1,319 | +6.1% |
| Cash at bank and in hand | 54/58 | €1 | €28 | +€27 | +2,575% |
| Total equity and liabilities | 10/49 | €21,927 | €34,284 | +€12,357 | +56.4% |
| Equity | 10/15 | -€32,546 | -€27,363 | +€5,183 | +15.9% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €268 | €268 | = | 0.0% |
| Non-distributable reserves | 130/1 | €268 | €268 | = | 0.0% |
| Reserves not available under the articles | 1311 | €268 | €268 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,814 | -€82,632 | +€5,183 | +5.9% |
| Amounts payable | 17/49 | €54,473 | €61,648 | +€7,175 | +13.2% |
| Amounts payable within one year | 42/48 | €54,472 | €61,648 | +€7,176 | +13.2% |
| Trade debts | 44 | €13,633 | €26,179 | +€12,546 | +92.0% |
| Suppliers | 440/4 | €13,633 | €26,179 | +€12,546 | +92.0% |
| Taxes, remuneration and social security | 45 | €1,100 | - | -€1,100 | |
| Taxes | 450/3 | €1,100 | - | -€1,100 | |
| Other amounts payable | 47/48 | €39,738 | €35,468 | -€4,270 | -10.7% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Other operating charges | 640/8 | €206 | - | -€206 | |
| Gross operating margin | 9900 | -€1,306 | €4,175 | +€5,481 | |
| Operating profit (loss) | 9901 | -€1,513 | €4,175 | +€5,687 | |
| Financial income | 75/76B | €1,223 | €1,124 | -€98 | -8.0% |
| Recurring financial income | 75 | €1,223 | €1,124 | -€98 | -8.0% |
| Financial charges | 65/66B | €146 | €116 | -€30 | -20.3% |
| Recurring financial charges | 65 | €146 | €116 | -€30 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€436 | €5,183 | +€5,619 | |
| Profit (loss) for the period | 9904 | -€436 | €5,183 | +€5,619 | |
| Profit (loss) for the period to be appropriated | 9905 | -€436 | €5,183 | +€5,619 |
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 23 October 2026 via checked.be.