Accratio: what changed
Two fiscal 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.
Accratio
Largest movements
- Intangible fixed assets -€728,401
down €728,401 (-66.1%), from €1.1m to €373,369
- Receivables within one year -€172,622
down €172,622 (-16.5%), from €1.0m to €876,123
of which Trade receivables: -€174,379
- Deferred charges and accrued income +€116,428
up €116,428 (+516.6%), from €22,536 to €138,964
- Cash -€102,596
down €102,596 (-61.4%), from €167,197 to €64,601
mainly Contributions, distributions and other (-€500,000) and Current portion of long-term debt (-€396,728)
- Tangible fixed assets -€82,777
down €82,777 (-3.9%), from €2.1m to €2.0m
of which Leasing and similar rights: -€54,986
- Profit (loss) carried forward -€641,689
down €641,689 (-61.1%), from €1.1m to €408,762
- Current portion of long-term debt -€396,728
down €396,728 (-57.8%), from €686,303 to €289,575
- Other debts +€299,325
up €299,325 (+8541.9%), from €3,504 to €302,829
- Debts after one year -€263,838
down €263,838 (-17.3%), from €1.5m to €1.3m
- Tax, wage and social debts -€58,117
down €58,117 (-31.8%), from €182,948 to €124,831
of which Taxes: -€48,066
- Gross operating margin -€276,111
down €276,111 (-13.6%), from €2.0m to €1.8m
- Staff costs -€80,168
down €80,168 (-8.8%), from €910,772 to €830,604
- Taxes -€37,021
down €37,021 (-29.9%), from €123,852 to €86,831
- Write-downs -€27,624
down €27,624 (-100.0%), from €27,624 to €0
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.
Cash bridge derived
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 | €4,466,790 | €3,496,821 | -€969,969 | -21.7% |
| Fixed assets | 21/28 | €3,228,311 | €2,417,133 | -€811,178 | -25.1% |
| Intangible fixed assets | 21 | €1,101,770 | €373,369 | -€728,401 | -66.1% |
| Tangible fixed assets | 22/27 | €2,126,240 | €2,043,464 | -€82,777 | -3.9% |
| Land and buildings | 22 | €690,204 | €668,073 | -€22,131 | -3.2% |
| Furniture and vehicles | 24 | €55,543 | €49,882 | -€5,660 | -10.2% |
| Leasing and similar rights | 25 | €1,380,494 | €1,325,508 | -€54,986 | -4.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €1,238,479 | €1,079,688 | -€158,791 | -12.8% |
| Amounts receivable within one year | 40/41 | €1,048,746 | €876,123 | -€172,622 | -16.5% |
| Trade receivables | 40 | €1,043,836 | €869,457 | -€174,379 | -16.7% |
| Other amounts receivable | 41 | €4,909 | €6,666 | +€1,757 | +35.8% |
| Cash at bank and in hand | 54/58 | €167,197 | €64,601 | -€102,596 | -61.4% |
| Deferred charges and accrued income | 490/1 | €22,536 | €138,964 | +€116,428 | +516.6% |
| Total equity and liabilities | 10/49 | €4,466,790 | €3,496,821 | -€969,969 | -21.7% |
| Equity | 10/15 | €1,058,612 | €416,922 | -€641,689 | -60.6% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,050,452 | €408,762 | -€641,689 | -61.1% |
| Amounts payable | 17/49 | €3,408,178 | €3,079,898 | -€328,280 | -9.6% |
| Amounts payable after more than one year | 17 | €1,523,487 | €1,259,649 | -€263,838 | -17.3% |
| Financial debts | 170/4 | €1,523,487 | €1,259,649 | -€263,838 | -17.3% |
| Amounts payable within one year | 42/48 | €1,811,018 | €1,746,906 | -€64,112 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €686,303 | €289,575 | -€396,728 | -57.8% |
| Financial debts | 43 | €858,589 | €913,964 | +€55,375 | +6.4% |
| Credit institutions | 430/8 | €858,589 | €913,964 | +€55,375 | +6.4% |
| Trade debts | 44 | €79,674 | €115,706 | +€36,032 | +45.2% |
| Suppliers | 440/4 | €79,674 | €115,706 | +€36,032 | +45.2% |
| Taxes, remuneration and social security | 45 | €182,948 | €124,831 | -€58,117 | -31.8% |
| Taxes | 450/3 | €78,053 | €29,987 | -€48,066 | -61.6% |
| Remuneration and social security | 454/9 | €104,895 | €94,844 | -€10,051 | -9.6% |
| Other amounts payable | 47/48 | €3,504 | €302,829 | +€299,325 | +8541.9% |
| Accrued charges and deferred income | 492/3 | €73,673 | €73,343 | -€330 | -0.4% |
| Non-recurring operating income | 76A | €0 | €11,335 | +€11,335 | |
| Remuneration, social security and pensions | 62 | €910,772 | €830,604 | -€80,168 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €847,008 | €842,238 | -€4,770 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,624 | €0 | -€27,624 | -100.0% |
| Other operating charges | 640/8 | €19,690 | €27,029 | +€7,339 | +37.3% |
| Non-recurring operating charges | 66A | - | €1,928 | +€1,928 | |
| Gross operating margin | 9900 | €2,035,103 | €1,758,992 | -€276,111 | -13.6% |
| Operating profit (loss) | 9901 | €230,010 | €57,193 | -€172,817 | -75.1% |
| Financial income | 75/76B | €310 | €418 | +€108 | +34.7% |
| Recurring financial income | 75 | €310 | €418 | +€108 | +34.7% |
| Financial charges | 65/66B | €128,649 | €112,468 | -€16,180 | -12.6% |
| Recurring financial charges | 65 | €128,649 | €112,468 | -€16,180 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €101,671 | -€54,858 | -€156,529 | |
| Income taxes | 67/77 | €123,852 | €86,831 | -€37,021 | -29.9% |
| Profit (loss) for the period | 9904 | -€22,181 | -€141,689 | -€119,509 | -538.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,181 | -€141,689 | -€119,509 | -538.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.