ACCOUNA: what changed
Two fiscal 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.
ACCOUNA
Largest movements
- Receivables within one year +€17,505
up €17,505 (+43.5%), from €40,211 to €57,716
- Cash +€9,733
up €9,733 (+69.4%), from €14,025 to €23,758
mainly Net result for the year (+€31,064) and Depreciation (+€1,519)
- Tangible fixed assets -€1,519
down €1,519 (-23.7%), from €6,404 to €4,886
- Reserves +€69,699
new in 2025: €69,699
- Profit (loss) carried forward -€38,635
no longer reported in 2025 (was €38,635)
- Tax, wage and social debts -€2,720
down €2,720 (-16.4%), from €16,612 to €13,892
- Other debts -€2,325
no longer reported in 2025 (was €2,325)
- Gross operating margin +€7,517
up €7,517 (+22.7%), from €33,088 to €40,605
- Taxes +€2,487
up €2,487 (+37.1%), from €6,707 to €9,194
- Financial income +€1,175
up €1,175 (+423.8%), from €277 to €1,452
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 | €60,640 | €86,360 | +€25,720 | +42.4% |
| Fixed assets | 21/28 | €6,404 | €4,886 | -€1,519 | -23.7% |
| Tangible fixed assets | 22/27 | €6,404 | €4,886 | -€1,519 | -23.7% |
| Other tangible fixed assets | 26 | €6,404 | €4,886 | -€1,519 | -23.7% |
| Current assets | 29/58 | €54,236 | €81,474 | +€27,239 | +50.2% |
| Amounts receivable within one year | 40/41 | €40,211 | €57,716 | +€17,505 | +43.5% |
| Other amounts receivable | 41 | €40,211 | €57,716 | +€17,505 | +43.5% |
| Cash at bank and in hand | 54/58 | €14,025 | €23,758 | +€9,733 | +69.4% |
| Total equity and liabilities | 10/49 | €60,640 | €86,360 | +€25,720 | +42.4% |
| Equity | 10/15 | €41,135 | €72,199 | +€31,064 | +75.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €69,699 | +€69,699 | |
| Distributable reserves | 133 | - | €69,699 | +€69,699 | |
| Profit (loss) carried forward | 14 | €38,635 | - | -€38,635 | |
| Amounts payable | 17/49 | €19,505 | €14,161 | -€5,344 | -27.4% |
| Amounts payable within one year | 42/48 | €19,505 | €14,161 | -€5,344 | -27.4% |
| Trade debts | 44 | €568 | €269 | -€299 | -52.6% |
| Suppliers | 440/4 | €568 | €269 | -€299 | -52.6% |
| Taxes, remuneration and social security | 45 | €16,612 | €13,892 | -€2,720 | -16.4% |
| Taxes | 450/3 | €16,612 | €13,892 | -€2,720 | -16.4% |
| Other amounts payable | 47/48 | €2,325 | - | -€2,325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,648 | €1,519 | -€130 | -7.9% |
| Other operating charges | 640/8 | €263 | €204 | -€59 | -22.5% |
| Gross operating margin | 9900 | €33,088 | €40,605 | +€7,517 | +22.7% |
| Operating profit (loss) | 9901 | €31,177 | €38,883 | +€7,706 | +24.7% |
| Financial income | 75/76B | €277 | €1,452 | +€1,175 | +423.8% |
| Recurring financial income | 75 | €277 | €1,452 | +€1,175 | +423.8% |
| Financial charges | 65/66B | €37 | €78 | +€40 | +109.1% |
| Recurring financial charges | 65 | €37 | €78 | +€40 | +109.1% |
| Profit (loss) for the period before taxes | 9903 | €31,417 | €40,258 | +€8,841 | +28.1% |
| Income taxes | 67/77 | €6,707 | €9,194 | +€2,487 | +37.1% |
| Profit (loss) for the period | 9904 | €24,710 | €31,064 | +€6,354 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,710 | €31,064 | +€6,354 | +25.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.