ACCOUNTIS: 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.
ACCOUNTIS
Largest movements
- Receivables within one year +€87,575
up €87,575 (+44.0%), from €199,039 to €286,614
of which Trade receivables: +€77,927
- Current investments +€40,000
new in 2025: €40,000
- Cash +€19,688
up €19,688 (+76.6%), from €25,685 to €45,373
mainly Depreciation (+€85,042) and Net result for the year (+€54,997)
- Intangible fixed assets +€18,459
up €18,459 (+7.9%), from €232,908 to €251,367
- Trade debts +€49,170
up €49,170 (+460%), from €10,695 to €59,865
- Reserves +€40,000
new in 2025: €40,000
- Current portion of long-term debt +€39,861
up €39,861 (+34.0%), from €117,144 to €157,006
- Profit (loss) carried forward -€34,811
down €34,811 (-51.1%), from €68,125 to €33,313
- Other debts +€34,000
up €34,000 (+213%), from €16,000 to €50,000
- Gross operating margin +€158,760
up €158,760 (+44.2%), from €359,152 to €517,913
- Staff costs +€71,631
up €71,631 (+28.5%), from €251,125 to €322,756
- Taxes +€16,161
up €16,161 (+260%), from €6,219 to €22,380
- Depreciation +€15,310
up €15,310 (+22.0%), from €69,733 to €85,042
- Other operating charges +€13,494
up €13,494 (+748%), from €1,805 to €15,299
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 | €502,826 | €669,064 | +€166,238 | +33.1% |
| Fixed assets | 21/28 | €277,661 | €295,057 | +€17,396 | +6.3% |
| Intangible fixed assets | 21 | €232,908 | €251,367 | +€18,459 | +7.9% |
| Tangible fixed assets | 22/27 | €43,554 | €42,491 | -€1,063 | -2.4% |
| Plant, machinery and equipment | 23 | €5,895 | €9,930 | +€4,035 | +68.5% |
| Furniture and vehicles | 24 | €31,990 | €21,983 | -€10,007 | -31.3% |
| Other tangible fixed assets | 26 | €5,670 | €10,578 | +€4,909 | +86.6% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €225,165 | €374,007 | +€148,842 | +66.1% |
| Amounts receivable within one year | 40/41 | €199,039 | €286,614 | +€87,575 | +44.0% |
| Trade receivables | 40 | €159,559 | €237,485 | +€77,927 | +48.8% |
| Other amounts receivable | 41 | €39,480 | €49,128 | +€9,648 | +24.4% |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €25,685 | €45,373 | +€19,688 | +76.6% |
| Deferred charges and accrued income | 490/1 | €441 | €2,021 | +€1,580 | +358% |
| Total equity and liabilities | 10/49 | €502,826 | €669,064 | +€166,238 | +33.1% |
| Equity | 10/15 | €98,125 | €103,313 | +€5,189 | +5.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | - | €40,000 | +€40,000 | |
| Non-distributable reserves | 130/1 | - | €40,000 | +€40,000 | |
| Own shares acquired | 1312 | - | €40,000 | +€40,000 | |
| Profit (loss) carried forward | 14 | €68,125 | €33,313 | -€34,811 | -51.1% |
| Amounts payable | 17/49 | €404,701 | €565,751 | +€161,049 | +39.8% |
| Amounts payable after more than one year | 17 | €186,142 | €200,469 | +€14,327 | +7.7% |
| Financial debts | 170/4 | €186,142 | €200,469 | +€14,327 | +7.7% |
| Amounts payable within one year | 42/48 | €218,559 | €365,282 | +€146,722 | +67.1% |
| Current portion of amounts payable after more than one year | 42 | €117,144 | €157,006 | +€39,861 | +34.0% |
| Trade debts | 44 | €10,695 | €59,865 | +€49,170 | +460% |
| Suppliers | 440/4 | €10,695 | €59,865 | +€49,170 | +460% |
| Taxes, remuneration and social security | 45 | €74,720 | €98,411 | +€23,691 | +31.7% |
| Taxes | 450/3 | €46,774 | €60,317 | +€13,543 | +29.0% |
| Remuneration and social security | 454/9 | €27,947 | €38,094 | +€10,148 | +36.3% |
| Other amounts payable | 47/48 | €16,000 | €50,000 | +€34,000 | +213% |
| Non-recurring operating income | 76A | €27,760 | €0 | -€27,760 | -100% |
| Remuneration, social security and pensions | 62 | €251,125 | €322,756 | +€71,631 | +28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,733 | €85,042 | +€15,310 | +22.0% |
| Other operating charges | 640/8 | €1,805 | €15,299 | +€13,494 | +748% |
| Gross operating margin | 9900 | €359,152 | €517,913 | +€158,760 | +44.2% |
| Operating profit (loss) | 9901 | €36,489 | €94,815 | +€58,326 | +160% |
| Financial income | 75/76B | €2,076 | €2,658 | +€582 | +28.1% |
| Recurring financial income | 75 | €2,076 | €2,658 | +€582 | +28.1% |
| Financial charges | 65/66B | €10,868 | €20,097 | +€9,229 | +84.9% |
| Recurring financial charges | 65 | €10,868 | €20,097 | +€9,229 | +84.9% |
| Profit (loss) for the period before taxes | 9903 | €27,697 | €77,377 | +€49,680 | +179% |
| Income taxes | 67/77 | €6,219 | €22,380 | +€16,161 | +260% |
| Profit (loss) for the period | 9904 | €21,478 | €54,997 | +€33,519 | +156% |
| Profit (loss) for the period to be appropriated | 9905 | €21,478 | €54,997 | +€33,519 | +156% |
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 17 October 2026 via checked.be.