ACCOWIFI: 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.
ACCOWIFI
Largest movements
- Cash +€58,630
up €58,630 (+131%), from €44,752 to €103,382
mainly Net result for the year (+€59,831) and Receivables within one year (+€2,492)
- Receivables within one year -€2,492
down €2,492 (-13.2%), from €18,931 to €16,439
of which Trade receivables: -€2,665
- Reserves +€59,831
up €59,831 (+128%), from €46,622 to €106,453
- Tax, wage and social debts -€3,122
down €3,122 (-36.7%), from €8,515 to €5,393
- Gross operating margin +€24,543
up €24,543 (+43.2%), from €56,793 to €81,336
- Taxes +€1,696
up €1,696 (+9.3%), from €18,333 to €20,028
- Depreciation -€1,145
down €1,145 (-52.1%), from €2,197 to €1,052
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 | €70,051 | €126,633 | +€56,582 | +80.8% |
| Fixed assets | 21/28 | €2,964 | €3,392 | +€428 | +14.4% |
| Tangible fixed assets | 22/27 | €1,343 | €1,771 | +€428 | +31.9% |
| Plant, machinery and equipment | 23 | €748 | €1,771 | +€1,023 | +137% |
| Furniture and vehicles | 24 | €595 | - | -€595 | |
| Financial fixed assets | 28 | €1,621 | €1,621 | = | 0.0% |
| Current assets | 29/58 | €67,087 | €123,241 | +€56,154 | +83.7% |
| Amounts receivable within one year | 40/41 | €18,931 | €16,439 | -€2,492 | -13.2% |
| Trade receivables | 40 | €18,904 | €16,239 | -€2,665 | -14.1% |
| Other amounts receivable | 41 | €26 | €199 | +€173 | +658% |
| Cash at bank and in hand | 54/58 | €44,752 | €103,382 | +€58,630 | +131% |
| Deferred charges and accrued income | 490/1 | €3,404 | €3,420 | +€16 | +0.5% |
| Total equity and liabilities | 10/49 | €70,051 | €126,633 | +€56,582 | +80.8% |
| Equity | 10/15 | €61,172 | €121,002 | +€59,831 | +97.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €46,622 | €106,453 | +€59,831 | +128% |
| Distributable reserves | 133 | €46,622 | €106,453 | +€59,831 | +128% |
| Profit (loss) carried forward | 14 | €12,050 | €12,050 | = | 0.0% |
| Amounts payable | 17/49 | €8,880 | €5,631 | -€3,249 | -36.6% |
| Amounts payable within one year | 42/48 | €8,880 | €5,631 | -€3,249 | -36.6% |
| Trade debts | 44 | €365 | €238 | -€127 | -34.9% |
| Suppliers | 440/4 | €365 | €238 | -€127 | -34.9% |
| Taxes, remuneration and social security | 45 | €8,515 | €5,393 | -€3,122 | -36.7% |
| Taxes | 450/3 | €8,515 | €5,393 | -€3,122 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,197 | €1,052 | -€1,145 | -52.1% |
| Other operating charges | 640/8 | €387 | €463 | +€76 | +19.6% |
| Gross operating margin | 9900 | €56,793 | €81,336 | +€24,543 | +43.2% |
| Operating profit (loss) | 9901 | €54,208 | €79,821 | +€25,613 | +47.2% |
| Financial income | 75/76B | - | €92 | +€92 | |
| Recurring financial income | 75 | - | €92 | +€92 | |
| Financial charges | 65/66B | €75 | €54 | -€21 | -27.6% |
| Recurring financial charges | 65 | €75 | €54 | -€21 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €54,134 | €79,859 | +€25,725 | +47.5% |
| Income taxes | 67/77 | €18,333 | €20,028 | +€1,696 | +9.3% |
| Profit (loss) for the period | 9904 | €35,801 | €59,831 | +€24,030 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,801 | €59,831 | +€24,030 | +67.1% |
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 18 October 2026 via checked.be.