ACCOSPIRIT: 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.
ACCOSPIRIT
Largest movements
- Receivables within one year -€8,211
down €8,211 (-15.1%), from €54,421 to €46,210
of which Trade receivables: -€17,805
- Cash -€5,473
down €5,473 (-28.3%), from €19,347 to €13,875
mainly Accrued charges and deferred income (-€24,259) and Net result for the year (-€623)
- Deferred charges and accrued income -€3,681
down €3,681 (-48.3%), from €7,619 to €3,938
- Accrued charges and deferred income -€24,259
down €24,259 (-41.0%), from €59,100 to €34,841
- Debts within one year +€7,517
up €7,517 (+43.0%), from €17,494 to €25,011
of which Trade debts: +€9,306
- Staff costs +€6,406
up €6,406 (+14.2%), from €45,006 to €51,412
- Gross operating margin +€5,763
up €5,763 (+12.8%), from €45,121 to €50,884
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 | €81,387 | €64,022 | -€17,365 | -21.3% |
| Current assets | 29/58 | €81,387 | €64,022 | -€17,365 | -21.3% |
| Amounts receivable within one year | 40/41 | €54,421 | €46,210 | -€8,211 | -15.1% |
| Trade receivables | 40 | €51,946 | €34,141 | -€17,805 | -34.3% |
| Other amounts receivable | 41 | €2,475 | €12,069 | +€9,594 | +388% |
| Cash at bank and in hand | 54/58 | €19,347 | €13,875 | -€5,473 | -28.3% |
| Deferred charges and accrued income | 490/1 | €7,619 | €3,938 | -€3,681 | -48.3% |
| Total equity and liabilities | 10/49 | €81,387 | €64,022 | -€17,365 | -21.3% |
| Equity | 10/15 | €4,793 | €4,170 | -€623 | -13.0% |
| Profit (loss) carried forward | 14 | €4,793 | €4,170 | -€623 | -13.0% |
| Amounts payable | 17/49 | €76,594 | €59,853 | -€16,741 | -21.9% |
| Amounts payable within one year | 42/48 | €17,494 | €25,011 | +€7,517 | +43.0% |
| Trade debts | 44 | €15,669 | €24,975 | +€9,306 | +59.4% |
| Suppliers | 440/4 | €15,669 | €24,975 | +€9,306 | +59.4% |
| Taxes, remuneration and social security | 45 | €1,733 | €36 | -€1,697 | -97.9% |
| Taxes | 450/3 | €1,733 | €36 | -€1,697 | -97.9% |
| Accrued charges and deferred income | 492/3 | €59,100 | €34,841 | -€24,259 | -41.0% |
| Remuneration, social security and pensions | 62 | €45,006 | €51,412 | +€6,406 | +14.2% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €45,121 | €50,884 | +€5,763 | +12.8% |
| Operating profit (loss) | 9901 | €114 | -€529 | -€643 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €127 | €95 | -€32 | -25.4% |
| Recurring financial charges | 65 | €127 | €95 | -€32 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | -€11 | -€623 | -€612 | -5,421% |
| Profit (loss) for the period | 9904 | -€11 | -€623 | -€612 | -5,421% |
| Profit (loss) for the period to be appropriated | 9905 | -€11 | -€623 | -€612 | -5,421% |
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 14 October 2026 via checked.be.