ACCOU-TRANS: 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-TRANS
Largest movements
- Receivables within one year +€23,230
up €23,230 (+69.1%), from €33,641 to €56,870
of which Trade receivables: +€23,293
- Cash -€8,929
down €8,929 (-22.6%), from €39,497 to €30,569
mainly Receivables within one year (-€23,230) and Other debts (-€15,347)
- Reserves +€36,243
new in 2026: €36,243
- Other debts -€15,347
down €15,347 (-33.1%), from €46,366 to €31,019
- Depreciation +€812
up €812 (+80.8%), from €1,005 to €1,817
- Taxes -€615
down €615 (-4.4%), from €13,901 to €13,286
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,926 | €224,899 | +€17,973 | +8.7% |
| Fixed assets | 21/28 | €133,236 | €135,172 | +€1,936 | +1.5% |
| Tangible fixed assets | 22/27 | €2,236 | €4,172 | +€1,936 | +86.6% |
| Plant, machinery and equipment | 23 | €1,012 | €640 | -€372 | -36.8% |
| Furniture and vehicles | 24 | €1,224 | €3,532 | +€2,308 | +189% |
| Financial fixed assets | 28 | €131,000 | €131,000 | = | 0.0% |
| Current assets | 29/58 | €73,690 | €89,727 | +€16,037 | +21.8% |
| Amounts receivable within one year | 40/41 | €33,641 | €56,870 | +€23,230 | +69.1% |
| Trade receivables | 40 | €33,578 | €56,870 | +€23,293 | +69.4% |
| Other amounts receivable | 41 | €63 | €0 | -€63 | -100% |
| Cash at bank and in hand | 54/58 | €39,497 | €30,569 | -€8,929 | -22.6% |
| Deferred charges and accrued income | 490/1 | €552 | €2,288 | +€1,736 | +314% |
| Total equity and liabilities | 10/49 | €206,926 | €224,899 | +€17,973 | +8.7% |
| Equity | 10/15 | €19,013 | €54,793 | +€35,780 | +188% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | - | €36,243 | +€36,243 | |
| Distributable reserves | 133 | - | €36,243 | +€36,243 | |
| Profit (loss) carried forward | 14 | €463 | €0 | -€463 | -100% |
| Amounts payable | 17/49 | €187,912 | €170,106 | -€17,806 | -9.5% |
| Amounts payable after more than one year | 17 | €131,000 | €131,000 | = | 0.0% |
| Financial debts | 170/4 | €131,000 | €131,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €56,912 | €39,106 | -€17,806 | -31.3% |
| Trade debts | 44 | €1,198 | €496 | -€702 | -58.6% |
| Suppliers | 440/4 | €1,198 | €496 | -€702 | -58.6% |
| Taxes, remuneration and social security | 45 | €9,348 | €7,591 | -€1,758 | -18.8% |
| Taxes | 450/3 | €9,348 | €7,591 | -€1,758 | -18.8% |
| Other amounts payable | 47/48 | €46,366 | €31,019 | -€15,347 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,005 | €1,817 | +€812 | +80.8% |
| Other operating charges | 640/8 | €1,294 | €1,334 | +€40 | +3.1% |
| Gross operating margin | 9900 | €53,120 | €53,004 | -€116 | -0.2% |
| Operating profit (loss) | 9901 | €50,821 | €49,854 | -€967 | -1.9% |
| Financial charges | 65/66B | €600 | €788 | +€188 | +31.3% |
| Recurring financial charges | 65 | €600 | €788 | +€188 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €50,221 | €49,066 | -€1,155 | -2.3% |
| Income taxes | 67/77 | €13,901 | €13,286 | -€615 | -4.4% |
| Profit (loss) for the period | 9904 | €36,320 | €35,780 | -€540 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,320 | €35,780 | -€540 | -1.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.