ACCOU CONSULTING: 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.
ACCOU CONSULTING
Largest movements
- Cash -€61,578
down €61,578 (-24.1%), from €255,908 to €194,330
mainly Debts after one year (-€50,584) and Net result for the year (-€19,184)
- Tangible fixed assets -€24,872
down €24,872 (-4.4%), from €565,898 to €541,026
of which Land and buildings: -€18,990
- Debts after one year -€50,584
down €50,584 (-69.9%), from €72,325 to €21,741
- Profit (loss) carried forward -€19,184
down €19,184 (-4.9%), from €388,900 to €369,716
- Other debts -€13,195
down €13,195 (-5.5%), from €241,707 to €228,512
- Gross operating margin -€30,194
down €30,194 (-68.0%), from €44,415 to €14,221
- Depreciation -€5,195
down €5,195 (-17.3%), from €30,068 to €24,872
- Taxes -€4,145
down €4,145 (-84.9%), from €4,885 to €740
- Financial income -€3,125
down €3,125 (-80.0%), from €3,907 to €782
- Financial charges -€1,758
down €1,758 (-29.5%), from €5,954 to €4,195
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 | €849,255 | €764,711 | -€84,543 | -10.0% |
| Fixed assets | 21/28 | €565,923 | €541,051 | -€24,872 | -4.4% |
| Tangible fixed assets | 22/27 | €565,898 | €541,026 | -€24,872 | -4.4% |
| Land and buildings | 22 | €559,261 | €540,271 | -€18,990 | -3.4% |
| Furniture and vehicles | 24 | €6,637 | €755 | -€5,882 | -88.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €283,332 | €223,661 | -€59,671 | -21.1% |
| Amounts receivable within one year | 40/41 | €25,811 | €27,734 | +€1,923 | +7.5% |
| Trade receivables | 40 | €8,354 | €5,038 | -€3,316 | -39.7% |
| Other amounts receivable | 41 | €17,458 | €22,697 | +€5,239 | +30.0% |
| Cash at bank and in hand | 54/58 | €255,908 | €194,330 | -€61,578 | -24.1% |
| Deferred charges and accrued income | 490/1 | €1,613 | €1,596 | -€17 | -1.0% |
| Total equity and liabilities | 10/49 | €849,255 | €764,711 | -€84,543 | -10.0% |
| Equity | 10/15 | €475,946 | €456,762 | -€19,184 | -4.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €74,646 | €74,646 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €72,786 | €72,786 | = | 0.0% |
| Profit (loss) carried forward | 14 | €388,900 | €369,716 | -€19,184 | -4.9% |
| Amounts payable | 17/49 | €373,309 | €307,949 | -€65,359 | -17.5% |
| Amounts payable after more than one year | 17 | €72,325 | €21,741 | -€50,584 | -69.9% |
| Financial debts | 170/4 | €72,325 | €21,741 | -€50,584 | -69.9% |
| Amounts payable within one year | 42/48 | €299,548 | €284,773 | -€14,775 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €55,323 | €51,071 | -€4,252 | -7.7% |
| Trade debts | 44 | €527 | €702 | +€174 | +33.1% |
| Suppliers | 440/4 | €527 | €702 | +€174 | +33.1% |
| Taxes, remuneration and social security | 45 | €1,990 | €4,488 | +€2,498 | +125% |
| Taxes | 450/3 | €1,990 | €4,488 | +€2,498 | +125% |
| Other amounts payable | 47/48 | €241,707 | €228,512 | -€13,195 | -5.5% |
| Accrued charges and deferred income | 492/3 | €1,436 | €1,436 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,068 | €24,872 | -€5,195 | -17.3% |
| Other operating charges | 640/8 | €4,258 | €4,379 | +€121 | +2.8% |
| Gross operating margin | 9900 | €44,415 | €14,221 | -€30,194 | -68.0% |
| Operating profit (loss) | 9901 | €10,089 | -€15,031 | -€25,120 | |
| Financial income | 75/76B | €3,907 | €782 | -€3,125 | -80.0% |
| Recurring financial income | 75 | €3,907 | €782 | -€3,125 | -80.0% |
| Financial charges | 65/66B | €5,954 | €4,195 | -€1,758 | -29.5% |
| Recurring financial charges | 65 | €5,954 | €4,195 | -€1,758 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €8,043 | -€18,444 | -€26,487 | |
| Income taxes | 67/77 | €4,885 | €740 | -€4,145 | -84.9% |
| Profit (loss) for the period | 9904 | €3,158 | -€19,184 | -€22,342 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,158 | -€19,184 | -€22,342 |
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 28 October 2026 via checked.be.