Accountancy4u: 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.
Accountancy4u
Largest movements
- Cash +€227,371
up €227,371 (+263%), from €86,328 to €313,699
mainly Net result for the year (+€192,154) and Current investments (+€100,000)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year +€38,211
up €38,211 (+177%), from €21,554 to €59,765
of which Trade receivables: +€24,601
- Receivables after one year +€25,000
new in 2025: €25,000
- Reserves +€183,154
up €183,154 (+214%), from €85,527 to €268,681
of which Distributable reserves: +€187,154
- Trade debts +€37,656
up €37,656 (+45.2%), from €83,334 to €120,990
- Other debts -€18,979
down €18,979 (-67.8%), from €27,979 to €9,000
- Tax, wage and social debts -€12,864
no longer reported in 2025 (was €12,864)
of which Taxes: -€10,747
- Gross operating margin +€227,882
up €227,882 (+311%), from €73,204 to €301,085
- Taxes +€76,439
up €76,439 (+684%), from €11,179 to €87,618
- Staff costs +€9,135
up €9,135 (+65.1%), from €14,031 to €23,166
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 | €210,562 | €398,671 | +€188,109 | +89.3% |
| Fixed assets | 21/28 | €702 | - | -€702 | |
| Tangible fixed assets | 22/27 | €702 | - | -€702 | |
| Furniture and vehicles | 24 | €702 | - | -€702 | |
| Current assets | 29/58 | €209,859 | €398,671 | +€188,812 | +90.0% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €21,554 | €59,765 | +€38,211 | +177% |
| Trade receivables | 40 | €21,490 | €46,091 | +€24,601 | +114% |
| Other amounts receivable | 41 | €64 | €13,674 | +€13,610 | +21,332% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €86,328 | €313,699 | +€227,371 | +263% |
| Deferred charges and accrued income | 490/1 | €1,977 | €207 | -€1,770 | -89.5% |
| Total equity and liabilities | 10/49 | €210,562 | €398,671 | +€188,109 | +89.3% |
| Equity | 10/15 | €85,527 | €268,681 | +€183,154 | +214% |
| Reserves | 13 | €85,527 | €268,681 | +€183,154 | +214% |
| Non-distributable reserves | 130/1 | €8,676 | €8,676 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,676 | €8,676 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,000 | - | -€4,000 | |
| Distributable reserves | 133 | €72,850 | €260,005 | +€187,154 | +257% |
| Amounts payable | 17/49 | €125,035 | €129,990 | +€4,955 | +4.0% |
| Amounts payable within one year | 42/48 | €124,177 | €129,990 | +€5,813 | +4.7% |
| Trade debts | 44 | €83,334 | €120,990 | +€37,656 | +45.2% |
| Suppliers | 440/4 | €83,334 | €120,990 | +€37,656 | +45.2% |
| Taxes, remuneration and social security | 45 | €12,864 | - | -€12,864 | |
| Taxes | 450/3 | €10,747 | - | -€10,747 | |
| Remuneration and social security | 454/9 | €2,116 | - | -€2,116 | |
| Other amounts payable | 47/48 | €27,979 | €9,000 | -€18,979 | -67.8% |
| Accrued charges and deferred income | 492/3 | €858 | - | -€858 | |
| Non-recurring operating income | 76A | - | €225,798 | +€225,798 | |
| Remuneration, social security and pensions | 62 | €14,031 | €23,166 | +€9,135 | +65.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,819 | - | -€2,819 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€438 | - | +€438 | |
| Other operating charges | 640/8 | €1,120 | €702 | -€417 | -37.3% |
| Gross operating margin | 9900 | €73,204 | €301,085 | +€227,882 | +311% |
| Operating profit (loss) | 9901 | €55,672 | €277,217 | +€221,545 | +398% |
| Financial income | 75/76B | €1,360 | €2,760 | +€1,400 | +103% |
| Recurring financial income | 75 | €1,360 | €2,760 | +€1,400 | +103% |
| Financial charges | 65/66B | €921 | €205 | -€716 | -77.7% |
| Recurring financial charges | 65 | €921 | €205 | -€716 | -77.7% |
| Profit (loss) for the period before taxes | 9903 | €56,111 | €279,772 | +€223,662 | +399% |
| Income taxes | 67/77 | €11,179 | €87,618 | +€76,439 | +684% |
| Profit (loss) for the period | 9904 | €44,932 | €192,154 | +€147,223 | +328% |
| Transfer from tax-exempt reserves | 789 | - | €4,000 | +€4,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,932 | €196,154 | +€151,223 | +337% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.