Accretio 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.
Accretio Consulting
Largest movements
- Cash +€85,048
up €85,048 (+56.5%), from €150,649 to €235,697
mainly Net result for the year (+€103,470) and Tax, wage and social debts (+€18,824)
- Current investments +€25,624
up €25,624 (+5.3%), from €484,150 to €509,774
- Reserves +€103,470
up €103,470 (+15.8%), from €655,663 to €759,133
of which Distributable reserves: +€103,470
- Tax, wage and social debts +€18,824
up €18,824 (+161%), from €11,721 to €30,545
- Financial income +€39,728
up €39,728 (+796%), from €4,988 to €44,717
- Depreciation +€14,618
up €14,618 (+1,399%), from €1,045 to €15,663
- Gross operating margin +€13,950
up €13,950 (+13.2%), from €105,469 to €119,419
- Taxes +€8,525
up €8,525 (+25.3%), from €33,718 to €42,243
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 | €682,271 | €796,163 | +€113,892 | +16.7% |
| Fixed assets | 21/28 | €1,318 | €3,788 | +€2,469 | +187% |
| Tangible fixed assets | 22/27 | €1,318 | €3,788 | +€2,469 | +187% |
| Plant, machinery and equipment | 23 | €1,058 | €666 | -€391 | -37.0% |
| Furniture and vehicles | 24 | €261 | €3,121 | +€2,861 | +1,097% |
| Current assets | 29/58 | €680,952 | €792,375 | +€111,423 | +16.4% |
| Amounts receivable within one year | 40/41 | €45,276 | €46,066 | +€790 | +1.7% |
| Trade receivables | 40 | €18,967 | €44,437 | +€25,470 | +134% |
| Other amounts receivable | 41 | €26,309 | €1,629 | -€24,680 | -93.8% |
| Current investments | 50/53 | €484,150 | €509,774 | +€25,624 | +5.3% |
| Cash at bank and in hand | 54/58 | €150,649 | €235,697 | +€85,048 | +56.5% |
| Deferred charges and accrued income | 490/1 | €878 | €838 | -€40 | -4.5% |
| Total equity and liabilities | 10/49 | €682,271 | €796,163 | +€113,892 | +16.7% |
| Equity | 10/15 | €661,863 | €765,333 | +€103,470 | +15.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €655,663 | €759,133 | +€103,470 | +15.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €653,803 | €757,273 | +€103,470 | +15.8% |
| Amounts payable | 17/49 | €20,408 | €30,830 | +€10,423 | +51.1% |
| Amounts payable within one year | 42/48 | €20,408 | €30,830 | +€10,423 | +51.1% |
| Current portion of amounts payable after more than one year | 42 | €7,342 | - | -€7,342 | |
| Trade debts | 44 | €1,345 | €285 | -€1,059 | -78.8% |
| Suppliers | 440/4 | €1,345 | €285 | -€1,059 | -78.8% |
| Taxes, remuneration and social security | 45 | €11,721 | €30,545 | +€18,824 | +161% |
| Taxes | 450/3 | €11,721 | €30,545 | +€18,824 | +161% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,045 | €15,663 | +€14,618 | +1,399% |
| Other operating charges | 640/8 | €53 | €317 | +€264 | +498% |
| Gross operating margin | 9900 | €105,469 | €119,419 | +€13,950 | +13.2% |
| Operating profit (loss) | 9901 | €104,371 | €103,439 | -€931 | -0.9% |
| Financial income | 75/76B | €4,988 | €44,717 | +€39,728 | +796% |
| Recurring financial income | 75 | €4,988 | €44,717 | +€39,728 | +796% |
| Financial charges | 65/66B | €2,700 | €2,444 | -€256 | -9.5% |
| Recurring financial charges | 65 | €2,700 | €2,444 | -€256 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €106,659 | €145,712 | +€39,053 | +36.6% |
| Income taxes | 67/77 | €33,718 | €42,243 | +€8,525 | +25.3% |
| Profit (loss) for the period | 9904 | €72,942 | €103,470 | +€30,528 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,942 | €103,470 | +€30,528 | +41.9% |
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 31 October 2026 via checked.be.