ACCRA CONSULTING: 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.
ACCRA CONSULTING
Largest movements
- Cash +€115,407
up €115,407 (+82.2%), from €140,378 to €255,785
mainly Net result for the year (+€48,812) and Tax, wage and social debts (+€37,975)
- Receivables within one year -€7,221
down €7,221 (-44.7%), from €16,170 to €8,949
- Reserves +€48,812
up €48,812 (+114%), from €42,687 to €91,499
- Tax, wage and social debts +€37,975
up €37,975 (+533%), from €7,128 to €45,103
- Trade debts +€19,394
up €19,394 (+17.9%), from €108,495 to €127,889
- Gross operating margin +€48,517
up €48,517 (+206%), from €23,608 to €72,125
- Taxes +€14,079
up €14,079 (+190%), from €7,403 to €21,482
- Depreciation -€2,044
down €2,044 (-59.4%), from €3,440 to €1,396
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 | €158,310 | €265,100 | +€106,790 | +67.5% |
| Fixed assets | 21/28 | €1,762 | €366 | -€1,396 | -79.2% |
| Tangible fixed assets | 22/27 | €1,762 | €366 | -€1,396 | -79.2% |
| Furniture and vehicles | 24 | €1,762 | €366 | -€1,396 | -79.2% |
| Current assets | 29/58 | €156,548 | €264,734 | +€108,186 | +69.1% |
| Amounts receivable within one year | 40/41 | €16,170 | €8,949 | -€7,221 | -44.7% |
| Other amounts receivable | 41 | €16,170 | €8,949 | -€7,221 | -44.7% |
| Cash at bank and in hand | 54/58 | €140,378 | €255,785 | +€115,407 | +82.2% |
| Total equity and liabilities | 10/49 | €158,310 | €265,100 | +€106,790 | +67.5% |
| Equity | 10/15 | €42,687 | €91,499 | +€48,812 | +114% |
| Reserves | 13 | €42,687 | €91,499 | +€48,812 | +114% |
| Distributable reserves | 133 | €42,687 | €91,499 | +€48,812 | +114% |
| Amounts payable | 17/49 | €115,623 | €173,601 | +€57,978 | +50.1% |
| Amounts payable within one year | 42/48 | €115,623 | €173,601 | +€57,978 | +50.1% |
| Trade debts | 44 | €108,495 | €127,889 | +€19,394 | +17.9% |
| Suppliers | 440/4 | €108,495 | €127,889 | +€19,394 | +17.9% |
| Taxes, remuneration and social security | 45 | €7,128 | €45,103 | +€37,975 | +533% |
| Taxes | 450/3 | €7,128 | €45,103 | +€37,975 | +533% |
| Other amounts payable | 47/48 | - | €609 | +€609 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,440 | €1,396 | -€2,044 | -59.4% |
| Other operating charges | 640/8 | €500 | €713 | +€213 | +42.6% |
| Gross operating margin | 9900 | €23,608 | €72,125 | +€48,517 | +206% |
| Operating profit (loss) | 9901 | €19,668 | €70,016 | +€50,348 | +256% |
| Financial income | 75/76B | €456 | €521 | +€65 | +14.3% |
| Recurring financial income | 75 | €456 | €521 | +€65 | +14.3% |
| Financial charges | 65/66B | €380 | €243 | -€137 | -36.1% |
| Recurring financial charges | 65 | €380 | €243 | -€137 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €19,744 | €70,294 | +€50,550 | +256% |
| Income taxes | 67/77 | €7,403 | €21,482 | +€14,079 | +190% |
| Profit (loss) for the period | 9904 | €12,341 | €48,812 | +€36,471 | +296% |
| Profit (loss) for the period to be appropriated | 9905 | €12,341 | €48,812 | +€36,471 | +296% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.