Accountantsgroep: 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.
Accountantsgroep
Largest movements
- Financial fixed assets +€2.4m
up €2.4m (+29.3%), from €8.1m to €10.5m
- Revaluation surpluses +€2.4m
new in 2026: €2.4m
- Reserves +€638,962
up €638,962 (+7,705%), from €8,293 to €647,255
- Debts after one year -€565,000
down €565,000 (-76.8%), from €735,500 to €170,500
of which Financial debts: -€480,000
- Financial income +€134,250
up €134,250 (+13.8%), from €975,000 to €1.1m
- Gross operating margin +€6,449
up €6,449 (+96.2%), from -€6,707 to -€258
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 | €8,118,793 | €10,498,755 | +€2.4m | +29.3% |
| Fixed assets | 21/28 | €8,118,000 | €10,498,000 | +€2.4m | +29.3% |
| Financial fixed assets | 28 | €8,118,000 | €10,498,000 | +€2.4m | +29.3% |
| Current assets | 29/58 | €793 | €755 | -€38 | -4.8% |
| Cash at bank and in hand | 54/58 | €793 | €755 | -€38 | -4.8% |
| Total equity and liabilities | 10/49 | €8,118,793 | €10,498,755 | +€2.4m | +29.3% |
| Equity | 10/15 | €7,008,293 | €10,027,255 | +€3.0m | +43.1% |
| Contributions | 10/11 | €7,000,000 | €7,000,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €2,380,000 | +€2.4m | |
| Reserves | 13 | €8,293 | €647,255 | +€638,962 | +7,705% |
| Distributable reserves | 133 | €8,293 | €647,255 | +€638,962 | +7,705% |
| Amounts payable | 17/49 | €1,110,500 | €471,500 | -€639,000 | -57.5% |
| Amounts payable after more than one year | 17 | €735,500 | €170,500 | -€565,000 | -76.8% |
| Financial debts | 170/4 | €480,000 | - | -€480,000 | |
| Other amounts payable | 178/9 | €255,500 | €170,500 | -€85,000 | -33.3% |
| Amounts payable within one year | 42/48 | €375,000 | €301,000 | -€74,000 | -19.7% |
| Other amounts payable | 47/48 | €375,000 | €301,000 | -€74,000 | -19.7% |
| Gross operating margin | 9900 | -€6,707 | -€258 | +€6,449 | +96.2% |
| Operating profit (loss) | 9901 | -€6,707 | -€258 | +€6,449 | +96.2% |
| Financial income | 75/76B | €975,000 | €1,109,250 | +€134,250 | +13.8% |
| Recurring financial income | 75 | €975,000 | €1,109,250 | +€134,250 | +13.8% |
| Financial charges | 65/66B | - | €30 | +€30 | |
| Recurring financial charges | 65 | - | €30 | +€30 | |
| Profit (loss) for the period before taxes | 9903 | €968,293 | €1,108,962 | +€140,669 | +14.5% |
| Profit (loss) for the period | 9904 | €968,293 | €1,108,962 | +€140,669 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €968,293 | €1,108,962 | +€140,669 | +14.5% |
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 28 October 2026 via checked.be.