ACCOTAX: 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.
ACCOTAX
Largest movements
- Receivables within one year +€36,051
up €36,051 (+54.8%), from €65,843 to €101,894
of which Other amounts receivable: +€22,040
- Reserves +€47,142
up €47,142 (+11.9%), from €395,659 to €442,801
- Other debts -€10,727
no longer reported in 2025 (was €10,727)
- Depreciation -€5,576
down €5,576 (-80.9%), from €6,891 to €1,315
- Taxes +€2,809
up €2,809 (+10.3%), from €27,175 to €29,985
- Other operating charges +€1,056
up €1,056 (+59.4%), from €1,779 to €2,836
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.
Cash bridge derived
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 | €513,031 | €553,162 | +€40,130 | +7.8% |
| Fixed assets | 21/28 | €284,083 | €282,769 | -€1,315 | -0.5% |
| Tangible fixed assets | 22/27 | €4,033 | €2,719 | -€1,315 | -32.6% |
| Plant, machinery and equipment | 23 | €4,033 | €2,719 | -€1,315 | -32.6% |
| Financial fixed assets | 28 | €280,050 | €280,050 | = | 0.0% |
| Current assets | 29/58 | €228,948 | €270,393 | +€41,445 | +18.1% |
| Amounts receivable after more than one year | 29 | €147,849 | €147,849 | = | 0.0% |
| Other amounts receivable | 291 | €147,849 | €147,849 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €65,843 | €101,894 | +€36,051 | +54.8% |
| Trade receivables | 40 | €55,329 | €69,340 | +€14,011 | +25.3% |
| Other amounts receivable | 41 | €10,514 | €32,554 | +€22,040 | +209.6% |
| Current investments | 50/53 | €14,044 | €14,143 | +€99 | +0.7% |
| Cash at bank and in hand | 54/58 | €1,213 | €6,508 | +€5,295 | +436.6% |
| Total equity and liabilities | 10/49 | €513,031 | €553,162 | +€40,130 | +7.8% |
| Equity | 10/15 | €401,859 | €449,001 | +€47,142 | +11.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €395,659 | €442,801 | +€47,142 | +11.9% |
| Distributable reserves | 133 | €395,659 | €442,801 | +€47,142 | +11.9% |
| Amounts payable | 17/49 | €111,172 | €104,161 | -€7,011 | -6.3% |
| Amounts payable after more than one year | 17 | €58,000 | €57,800 | -€200 | -0.3% |
| Financial debts | 170/4 | €58,000 | €57,800 | -€200 | -0.3% |
| Amounts payable within one year | 42/48 | €53,172 | €45,853 | -€7,319 | -13.8% |
| Financial debts | 43 | €35,108 | €40,481 | +€5,373 | +15.3% |
| Credit institutions | 430/8 | €1,493 | €7,037 | +€5,544 | +371.3% |
| Other loans | 439 | €33,615 | €33,444 | -€171 | -0.5% |
| Trade debts | 44 | €7,338 | €5,372 | -€1,966 | -26.8% |
| Suppliers | 440/4 | €7,338 | €5,372 | -€1,966 | -26.8% |
| Other amounts payable | 47/48 | €10,727 | - | -€10,727 | |
| Accrued charges and deferred income | 492/3 | - | €508 | +€508 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,891 | €1,315 | -€5,576 | -80.9% |
| Other operating charges | 640/8 | €1,779 | €2,836 | +€1,056 | +59.4% |
| Gross operating margin | 9900 | €98,256 | €97,473 | -€783 | -0.8% |
| Operating profit (loss) | 9901 | €89,586 | €93,322 | +€3,737 | +4.2% |
| Financial income | 75/76B | €5,355 | €4,854 | -€501 | -9.4% |
| Recurring financial income | 75 | €5,355 | €4,854 | -€501 | -9.4% |
| Financial charges | 65/66B | €6,909 | €6,764 | -€145 | -2.1% |
| Recurring financial charges | 65 | €6,909 | €6,764 | -€145 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €88,031 | €91,412 | +€3,381 | +3.8% |
| Income taxes | 67/77 | €27,175 | €29,985 | +€2,809 | +10.3% |
| Profit (loss) for the period | 9904 | €60,856 | €61,427 | +€572 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,856 | €61,427 | +€572 | +0.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.