Accorn BV: 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.
Accorn BV
Largest movements
- Receivables within one year +€587,782
up €587,782 (+508%), from €115,698 to €703,480
of which Trade receivables: +€565,604
- Cash -€80,805
down €80,805 (-68.9%), from €117,303 to €36,497
mainly Receivables within one year (-€587,782) and Trade debts (-€42,296)
- Advances received +€534,235
new in 2025: €534,235
- Trade debts -€42,296
down €42,296 (-32.8%), from €128,903 to €86,607
- Profit (loss) carried forward +€19,375
up €19,375 (+110%), from €17,672 to €37,047
- Debts after one year -€15,822
down €15,822 (-79.9%), from €19,794 to €3,971
- Current portion of long-term debt +€10,419
up €10,419 (+11.8%), from €88,581 to €99,000
- Turnover -€134,942
down €134,942 (-5.8%), from €2.3m to €2.2m
- Purchases and services -€114,218
down €114,218 (-5.1%), from €2.2m to €2.1m
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 | €290,804 | €797,781 | +€506,977 | +174% |
| Fixed assets | 21/28 | €47,304 | €47,304 | = | 0.0% |
| Tangible fixed assets | 22/27 | €47,304 | €47,304 | = | 0.0% |
| Furniture and vehicles | 24 | €29,345 | €29,345 | = | 0.0% |
| Other tangible fixed assets | 26 | €17,959 | €17,959 | = | 0.0% |
| Current assets | 29/58 | €243,501 | €750,478 | +€506,977 | +208% |
| Stocks and contracts in progress | 3 | €10,500 | €10,500 | = | 0.0% |
| Stocks | 30/36 | €10,500 | €10,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €115,698 | €703,480 | +€587,782 | +508% |
| Trade receivables | 40 | - | €565,604 | +€565,604 | |
| Other amounts receivable | 41 | €115,698 | €137,876 | +€22,178 | +19.2% |
| Cash at bank and in hand | 54/58 | €117,303 | €36,497 | -€80,805 | -68.9% |
| Total equity and liabilities | 10/49 | €290,804 | €797,781 | +€506,977 | +174% |
| Equity | 10/15 | €27,672 | €47,047 | +€19,375 | +70.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,672 | €37,047 | +€19,375 | +110% |
| Amounts payable | 17/49 | €263,132 | €750,734 | +€487,602 | +185% |
| Amounts payable after more than one year | 17 | €19,794 | €3,971 | -€15,822 | -79.9% |
| Financial debts | 170/4 | €19,794 | €3,971 | -€15,822 | -79.9% |
| Amounts payable within one year | 42/48 | €243,338 | €746,763 | +€503,424 | +207% |
| Current portion of amounts payable after more than one year | 42 | €88,581 | €99,000 | +€10,419 | +11.8% |
| Trade debts | 44 | €128,903 | €86,607 | -€42,296 | -32.8% |
| Suppliers | 440/4 | €128,903 | €86,607 | -€42,296 | -32.8% |
| Advances received on contracts in progress | 46 | - | €534,235 | +€534,235 | |
| Taxes, remuneration and social security | 45 | €25,855 | €26,921 | +€1,066 | +4.1% |
| Taxes | 450/3 | €6,708 | €6,001 | -€708 | -10.5% |
| Remuneration and social security | 454/9 | €19,147 | €20,920 | +€1,774 | +9.3% |
| Turnover | 70 | €2,338,405 | €2,203,463 | -€134,942 | -5.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,223,095 | €2,108,877 | -€114,218 | -5.1% |
| Remuneration, social security and pensions | 62 | €65,878 | €75,275 | +€9,396 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,326 | - | -€12,326 | |
| Other operating charges | 640/8 | €6,803 | €6,461 | -€342 | -5.0% |
| Gross operating margin | 9900 | €115,310 | €94,586 | -€20,724 | -18.0% |
| Operating profit (loss) | 9901 | €30,302 | €12,850 | -€17,452 | -57.6% |
| Financial income | 75/76B | €748 | - | -€748 | |
| Recurring financial income | 75 | €748 | - | -€748 | |
| Financial charges | 65/66B | €14,915 | €4,350 | -€10,565 | -70.8% |
| Recurring financial charges | 65 | €14,915 | €4,350 | -€10,565 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | €16,135 | €8,500 | -€7,635 | -47.3% |
| Income taxes | 67/77 | €3,909 | €2,125 | -€1,784 | -45.6% |
| Profit (loss) for the period | 9904 | €12,226 | €6,375 | -€5,851 | -47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,226 | €6,375 | -€5,851 | -47.9% |
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 21 October 2026 via checked.be.