ACCORT: 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.
ACCORT
Largest movements
- Receivables within one year -€19,986
down €19,986 (-90.9%), from €21,975 to €1,990
of which Trade receivables: -€19,024
- Tangible fixed assets +€13,357
up €13,357 (+44.1%), from €30,268 to €43,625
of which Other tangible fixed assets: +€18,412
- Intangible fixed assets +€5,892
up €5,892 (+16.8%), from €35,068 to €40,960
- Cash +€5,677
up €5,677 (+118%), from €4,809 to €10,487
mainly Other debts (+€42,894) and Depreciation (+€21,682)
- Other debts +€42,894
up €42,894 (+58.3%), from €73,565 to €116,459
- Profit (loss) carried forward -€32,802
down €32,802 (-122%), from -€26,852 to -€59,654
- Trade debts -€8,574
down €8,574 (-19.4%), from €44,268 to €35,694
- Tax, wage and social debts +€2,224
up €2,224 (+305%), from €729 to €2,953
- Accrued charges and deferred income +€1,372
new in 2025: €1,372
- Other operating charges +€4,384
up €4,384 (+893%), from €491 to €4,875
- Gross operating margin -€3,372
down €3,372, from €1,096 to -€2,276
- Financial charges +€2,794
up €2,794 (+237%), from €1,176 to €3,970
- Depreciation +€1,465
up €1,465 (+7.2%), from €20,217 to €21,682
- Financial income -€120
no longer reported in 2025 (was €120)
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 | €96,710 | €101,824 | +€5,114 | +5.3% |
| Fixed assets | 21/28 | €68,913 | €88,161 | +€19,249 | +27.9% |
| Intangible fixed assets | 21 | €35,068 | €40,960 | +€5,892 | +16.8% |
| Tangible fixed assets | 22/27 | €30,268 | €43,625 | +€13,357 | +44.1% |
| Plant, machinery and equipment | 23 | €13,916 | €11,901 | -€2,015 | -14.5% |
| Furniture and vehicles | 24 | €5,290 | €2,250 | -€3,040 | -57.5% |
| Other tangible fixed assets | 26 | €11,062 | €29,474 | +€18,412 | +166% |
| Financial fixed assets | 28 | €3,576 | €3,576 | = | 0.0% |
| Current assets | 29/58 | €27,798 | €13,663 | -€14,135 | -50.8% |
| Amounts receivable within one year | 40/41 | €21,975 | €1,990 | -€19,986 | -90.9% |
| Trade receivables | 40 | €21,013 | €1,989 | -€19,024 | -90.5% |
| Other amounts receivable | 41 | €962 | €1 | -€961 | -99.9% |
| Cash at bank and in hand | 54/58 | €4,809 | €10,487 | +€5,677 | +118% |
| Deferred charges and accrued income | 490/1 | €1,013 | €1,186 | +€173 | +17.1% |
| Total equity and liabilities | 10/49 | €96,710 | €101,824 | +€5,114 | +5.3% |
| Equity | 10/15 | -€21,852 | -€54,654 | -€32,802 | -150% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,852 | -€59,654 | -€32,802 | -122% |
| Amounts payable | 17/49 | €118,562 | €156,478 | +€37,916 | +32.0% |
| Amounts payable within one year | 42/48 | €118,562 | €155,106 | +€36,544 | +30.8% |
| Trade debts | 44 | €44,268 | €35,694 | -€8,574 | -19.4% |
| Suppliers | 440/4 | €44,268 | €35,694 | -€8,574 | -19.4% |
| Taxes, remuneration and social security | 45 | €729 | €2,953 | +€2,224 | +305% |
| Taxes | 450/3 | €729 | €2,953 | +€2,224 | +305% |
| Other amounts payable | 47/48 | €73,565 | €116,459 | +€42,894 | +58.3% |
| Accrued charges and deferred income | 492/3 | - | €1,372 | +€1,372 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,217 | €21,682 | +€1,465 | +7.2% |
| Other operating charges | 640/8 | €491 | €4,875 | +€4,384 | +893% |
| Gross operating margin | 9900 | €1,096 | -€2,276 | -€3,372 | |
| Operating profit (loss) | 9901 | -€19,611 | -€28,832 | -€9,221 | -47.0% |
| Financial income | 75/76B | €120 | - | -€120 | |
| Recurring financial income | 75 | €120 | - | -€120 | |
| Financial charges | 65/66B | €1,176 | €3,970 | +€2,794 | +237% |
| Recurring financial charges | 65 | €1,176 | €3,970 | +€2,794 | +237% |
| Profit (loss) for the period before taxes | 9903 | -€20,668 | -€32,802 | -€12,135 | -58.7% |
| Profit (loss) for the period | 9904 | -€20,668 | -€32,802 | -€12,135 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,668 | -€32,802 | -€12,135 | -58.7% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.