ACCOST ACCOUNTANCY: what changed
ACCOST ACCOUNTANCY
Largest movements
- Receivables within one year +€22,541
up €22,541 (+276%), from €8,154 to €30,695
of which Other amounts receivable: +€18,736
- Deferred charges and accrued income +€22,082
up €22,082 (+514%), from €4,296 to €26,378
- Cash +€13,693
up €13,693 (+45.6%), from €30,000 to €43,692
mainly Net result for the year (+€67,971) and Trade debts (+€24,633)
- Current investments +€8,779
up €8,779 (+26.7%), from €32,928 to €41,707
- Reserves +€37,149
up €37,149 (+98.7%), from €37,627 to €74,776
of which Distributable reserves: +€37,149
- Profit (loss) carried forward +€30,822
up €30,822, from -€30,822 to €0
- Trade debts +€24,633
up €24,633 (+4,553%), from €541 to €25,174
- Current portion of long-term debt -€14,345
down €14,345 (-57.2%), from €25,074 to €10,729
- Debts after one year -€10,729
no longer reported in 2025 (was €10,729)
- Gross operating margin +€105,407
up €105,407, from -€18,866 to €86,541
- Taxes +€17,977
up €17,977 (+12,630%), from €142 to €18,119
- Depreciation -€4,946
no longer reported in 2025 (was €4,946)
- Financial income +€1,435
up €1,435 (+570%), from €252 to €1,687
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,377 | €142,472 | +€67,094 | +89.0% |
| Current assets | 29/58 | €75,377 | €142,472 | +€67,094 | +89.0% |
| Amounts receivable within one year | 40/41 | €8,154 | €30,695 | +€22,541 | +276% |
| Trade receivables | 40 | €7,381 | €11,186 | +€3,805 | +51.5% |
| Other amounts receivable | 41 | €773 | €19,508 | +€18,736 | +2,425% |
| Current investments | 50/53 | €32,928 | €41,707 | +€8,779 | +26.7% |
| Cash at bank and in hand | 54/58 | €30,000 | €43,692 | +€13,693 | +45.6% |
| Deferred charges and accrued income | 490/1 | €4,296 | €26,378 | +€22,082 | +514% |
| Total equity and liabilities | 10/49 | €75,377 | €142,472 | +€67,094 | +89.0% |
| Equity | 10/15 | €25,355 | €93,326 | +€67,971 | +268% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €37,627 | €74,776 | +€37,149 | +98.7% |
| Tax-exempt reserves | 132 | €1,153 | €1,153 | = | 0.0% |
| Distributable reserves | 133 | €36,474 | €73,623 | +€37,149 | +102% |
| Profit (loss) carried forward | 14 | -€30,822 | €0 | +€30,822 | |
| Amounts payable | 17/49 | €50,022 | €49,145 | -€876 | -1.8% |
| Amounts payable after more than one year | 17 | €10,729 | - | -€10,729 | |
| Financial debts | 170/4 | €10,729 | - | -€10,729 | |
| Amounts payable within one year | 42/48 | €39,254 | €49,145 | +€9,892 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €25,074 | €10,729 | -€14,345 | -57.2% |
| Trade debts | 44 | €541 | €25,174 | +€24,633 | +4,553% |
| Suppliers | 440/4 | €541 | €25,174 | +€24,633 | +4,553% |
| Taxes, remuneration and social security | 45 | €13,638 | €13,242 | -€396 | -2.9% |
| Taxes | 450/3 | €13,638 | €13,242 | -€396 | -2.9% |
| Accrued charges and deferred income | 492/3 | €39 | - | -€39 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,946 | - | -€4,946 | |
| Other operating charges | 640/8 | €551 | €560 | +€8 | +1.5% |
| Gross operating margin | 9900 | -€18,866 | €86,541 | +€105,407 | |
| Operating profit (loss) | 9901 | -€24,364 | €85,981 | +€110,345 | |
| Financial income | 75/76B | €252 | €1,687 | +€1,435 | +570% |
| Recurring financial income | 75 | €252 | €1,687 | +€1,435 | +570% |
| Financial charges | 65/66B | €1,981 | €1,578 | -€404 | -20.4% |
| Recurring financial charges | 65 | €1,981 | €1,578 | -€404 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,093 | €86,090 | +€112,183 | |
| Income taxes | 67/77 | €142 | €18,119 | +€17,977 | +12,630% |
| Profit (loss) for the period | 9904 | -€26,236 | €67,971 | +€94,206 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,236 | €67,971 | +€94,206 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.