ACCRES: 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.
ACCRES
Largest movements
- Receivables within one year +€24,867
up €24,867 (+376.7%), from €6,601 to €31,468
of which Other amounts receivable: +€20,091
- Cash -€7,716
down €7,716 (-69.6%), from €11,087 to €3,371
mainly Receivables within one year (-€24,867) and Tax, wage and social debts (-€6,460)
- Tangible fixed assets -€5,129
down €5,129 (-31.4%), from €16,336 to €11,206
of which Furniture and vehicles: -€4,266
- Receivables after one year -€4,750
down €4,750 (-10.8%), from €44,000 to €39,250
- Reserves +€17,991
up €17,991 (+24.4%), from €73,815 to €91,806
- Tax, wage and social debts -€6,460
down €6,460 (-38.4%), from €16,838 to €10,378
- Other debts -€4,750
down €4,750 (-64.0%), from €7,427 to €2,677
- Depreciation +€1,311
up €1,311 (+25.5%), from €5,139 to €6,451
- Other operating charges -€1,231
down €1,231 (-57.5%), from €2,142 to €911
- Taxes -€759
down €759 (-7.8%), from €9,760 to €9,002
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 | €100,575 | €107,847 | +€7,272 | +7.2% |
| Fixed assets | 21/28 | €16,336 | €11,206 | -€5,129 | -31.4% |
| Tangible fixed assets | 22/27 | €16,336 | €11,206 | -€5,129 | -31.4% |
| Land and buildings | 22 | €3,103 | €2,520 | -€584 | -18.8% |
| Plant, machinery and equipment | 23 | €1,036 | €756 | -€280 | -27.0% |
| Furniture and vehicles | 24 | €12,197 | €7,931 | -€4,266 | -35.0% |
| Current assets | 29/58 | €84,239 | €96,641 | +€12,402 | +14.7% |
| Amounts receivable after more than one year | 29 | €44,000 | €39,250 | -€4,750 | -10.8% |
| Other amounts receivable | 291 | €44,000 | €39,250 | -€4,750 | -10.8% |
| Stocks and contracts in progress | 3 | €22,552 | €22,552 | = | 0.0% |
| Stocks | 30/36 | €22,552 | €22,552 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,601 | €31,468 | +€24,867 | +376.7% |
| Trade receivables | 40 | €6,601 | €11,377 | +€4,776 | +72.4% |
| Other amounts receivable | 41 | - | €20,091 | +€20,091 | |
| Cash at bank and in hand | 54/58 | €11,087 | €3,371 | -€7,716 | -69.6% |
| Total equity and liabilities | 10/49 | €100,575 | €107,847 | +€7,272 | +7.2% |
| Equity | 10/15 | €74,832 | €92,823 | +€17,991 | +24.0% |
| Contributions | 10/11 | €1,016 | €1,016 | = | 0.0% |
| Reserves | 13 | €73,815 | €91,806 | +€17,991 | +24.4% |
| Distributable reserves | 133 | €73,815 | €91,806 | +€17,991 | +24.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €25,743 | €15,025 | -€10,719 | -41.6% |
| Amounts payable within one year | 42/48 | €25,743 | €15,025 | -€10,719 | -41.6% |
| Trade debts | 44 | €1,479 | €1,970 | +€491 | +33.2% |
| Suppliers | 440/4 | €1,479 | €1,970 | +€491 | +33.2% |
| Taxes, remuneration and social security | 45 | €16,838 | €10,378 | -€6,460 | -38.4% |
| Taxes | 450/3 | €16,838 | €10,378 | -€6,460 | -38.4% |
| Other amounts payable | 47/48 | €7,427 | €2,677 | -€4,750 | -64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,139 | €6,451 | +€1,311 | +25.5% |
| Other operating charges | 640/8 | €2,142 | €911 | -€1,231 | -57.5% |
| Gross operating margin | 9900 | €33,805 | €33,563 | -€242 | -0.7% |
| Operating profit (loss) | 9901 | €26,524 | €26,201 | -€323 | -1.2% |
| Financial income | 75/76B | €929 | €855 | -€74 | -8.0% |
| Recurring financial income | 75 | €929 | €855 | -€74 | -8.0% |
| Financial charges | 65/66B | €73 | €63 | -€9 | -12.7% |
| Recurring financial charges | 65 | €73 | €63 | -€9 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €27,380 | €26,992 | -€388 | -1.4% |
| Income taxes | 67/77 | €9,760 | €9,002 | -€759 | -7.8% |
| Profit (loss) for the period | 9904 | €17,620 | €17,991 | +€371 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,620 | €17,991 | +€371 | +2.1% |
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 10 October 2026 via checked.be.