Account Mate: 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.
Account Mate
Largest movements
- Receivables within one year +€23,860
up €23,860 (+106%), from €22,455 to €46,315
- Cash +€21,347
up €21,347 (+49.5%), from €43,136 to €64,482
mainly Other debts (+€22,691) and Depreciation (+€12,108)
- Tangible fixed assets -€9,147
down €9,147 (-31.4%), from €29,093 to €19,945
- Other debts +€22,691
up €22,691 (+345%), from €6,573 to €29,263
- Tax, wage and social debts +€5,342
up €5,342 (+26.1%), from €20,488 to €25,830
of which Taxes: +€4,686
- Trade debts +€4,224
up €4,224 (+1,197%), from €353 to €4,577
- Profit (loss) carried forward +€2,528
up €2,528 (+3.8%), from €66,060 to €68,587
- Financial charges +€55,995
up €55,995 (+3,891%), from €1,439 to €57,434
- Gross operating margin +€25,932
up €25,932 (+48.6%), from €53,313 to €79,245
- Taxes -€6,241
down €6,241 (-53.2%), from €11,732 to €5,491
- Depreciation +€5,258
up €5,258 (+76.8%), from €6,850 to €12,108
- Other operating charges -€4,306
down €4,306 (-71.9%), from €5,990 to €1,684
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 | €96,474 | €131,258 | +€34,784 | +36.1% |
| Fixed assets | 21/28 | €29,093 | €19,945 | -€9,147 | -31.4% |
| Tangible fixed assets | 22/27 | €29,093 | €19,945 | -€9,147 | -31.4% |
| Furniture and vehicles | 24 | €29,093 | €19,945 | -€9,147 | -31.4% |
| Current assets | 29/58 | €67,381 | €111,313 | +€43,932 | +65.2% |
| Amounts receivable within one year | 40/41 | €22,455 | €46,315 | +€23,860 | +106% |
| Trade receivables | 40 | €22,455 | €46,315 | +€23,860 | +106% |
| Cash at bank and in hand | 54/58 | €43,136 | €64,482 | +€21,347 | +49.5% |
| Deferred charges and accrued income | 490/1 | €1,790 | €516 | -€1,274 | -71.2% |
| Total equity and liabilities | 10/49 | €96,474 | €131,258 | +€34,784 | +36.1% |
| Equity | 10/15 | €69,060 | €71,587 | +€2,528 | +3.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,060 | €68,587 | +€2,528 | +3.8% |
| Amounts payable | 17/49 | €27,414 | €59,671 | +€32,257 | +118% |
| Amounts payable within one year | 42/48 | €27,414 | €59,671 | +€32,257 | +118% |
| Trade debts | 44 | €353 | €4,577 | +€4,224 | +1,197% |
| Suppliers | 440/4 | €353 | €4,577 | +€4,224 | +1,197% |
| Taxes, remuneration and social security | 45 | €20,488 | €25,830 | +€5,342 | +26.1% |
| Taxes | 450/3 | €20,488 | €25,174 | +€4,686 | +22.9% |
| Remuneration and social security | 454/9 | - | €656 | +€656 | |
| Other amounts payable | 47/48 | €6,573 | €29,263 | +€22,691 | +345% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,850 | €12,108 | +€5,258 | +76.8% |
| Other operating charges | 640/8 | €5,990 | €1,684 | -€4,306 | -71.9% |
| Gross operating margin | 9900 | €53,313 | €79,245 | +€25,932 | +48.6% |
| Operating profit (loss) | 9901 | €40,473 | €65,453 | +€24,979 | +61.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,439 | €57,434 | +€55,995 | +3,891% |
| Recurring financial charges | 65 | €1,439 | €57,434 | +€55,995 | +3,891% |
| Profit (loss) for the period before taxes | 9903 | €39,034 | €8,018 | -€31,016 | -79.5% |
| Income taxes | 67/77 | €11,732 | €5,491 | -€6,241 | -53.2% |
| Profit (loss) for the period | 9904 | €27,303 | €2,528 | -€24,775 | -90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,303 | €2,528 | -€24,775 | -90.7% |
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 19 October 2026 via checked.be.