ACCRO EDITIONS: 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.
ACCRO EDITIONS
Largest movements
- Stocks and contracts -€2,165
down €2,165 (-21.4%), from €10,133 to €7,969
- Receivables within one year +€2,064
up €2,064 (+114.4%), from €1,804 to €3,868
of which Other amounts receivable: +€1,102
- Cash -€1,555
down €1,555 (-37.9%), from €4,101 to €2,546
mainly Net result for the year (-€12,160) and Receivables within one year (-€2,064)
- Tangible fixed assets -€414
down €414 (-55.2%), from €750 to €336
of which Furniture and vehicles: -€220
- Profit (loss) carried forward -€12,160
down €12,160 (-20.8%), from -€58,589 to -€70,750
- Other debts +€10,714
up €10,714 (+26.7%), from €40,142 to €50,856
- Trade debts -€690
down €690 (-13.2%), from €5,236 to €4,546
- Purchases and services +€5,362
up €5,362 (+52.7%), from €10,168 to €15,530
- Gross operating margin -€2,687
down €2,687 (-32.0%), from -€8,398 to -€11,084
- Turnover +€1,906
up €1,906 (+117.2%), from €1,626 to €3,532
- Depreciation -€148
down €148 (-26.3%), from €562 to €414
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 | €16,789 | €14,719 | -€2,070 | -12.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €750 | €336 | -€414 | -55.2% |
| Tangible fixed assets | 22/27 | €750 | €336 | -€414 | -55.2% |
| Plant, machinery and equipment | 23 | €194 | €0 | -€194 | -100.0% |
| Furniture and vehicles | 24 | €556 | €336 | -€220 | -39.6% |
| Current assets | 29/58 | €16,038 | €14,383 | -€1,656 | -10.3% |
| Stocks and contracts in progress | 3 | €10,133 | €7,969 | -€2,165 | -21.4% |
| Stocks | 30/36 | €10,133 | €7,969 | -€2,165 | -21.4% |
| Amounts receivable within one year | 40/41 | €1,804 | €3,868 | +€2,064 | +114.4% |
| Trade receivables | 40 | €290 | €1,252 | +€962 | +331.1% |
| Other amounts receivable | 41 | €1,514 | €2,616 | +€1,102 | +72.8% |
| Cash at bank and in hand | 54/58 | €4,101 | €2,546 | -€1,555 | -37.9% |
| Total equity and liabilities | 10/49 | €16,789 | €14,719 | -€2,070 | -12.3% |
| Equity | 10/15 | -€28,589 | -€40,750 | -€12,160 | -42.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,589 | -€70,750 | -€12,160 | -20.8% |
| Amounts payable | 17/49 | €45,378 | €55,469 | +€10,090 | +22.2% |
| Amounts payable within one year | 42/48 | €45,378 | €55,469 | +€10,090 | +22.2% |
| Trade debts | 44 | €5,236 | €4,546 | -€690 | -13.2% |
| Suppliers | 440/4 | €5,236 | €4,546 | -€690 | -13.2% |
| Taxes, remuneration and social security | 45 | €0 | €66 | +€66 | |
| Taxes | 450/3 | €0 | €66 | +€66 | |
| Other amounts payable | 47/48 | €40,142 | €50,856 | +€10,714 | +26.7% |
| Turnover | 70 | €1,626 | €3,532 | +€1,906 | +117.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,168 | €15,530 | +€5,362 | +52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €562 | €414 | -€148 | -26.3% |
| Other operating charges | 640/8 | €503 | €465 | -€37 | -7.4% |
| Gross operating margin | 9900 | -€8,398 | -€11,084 | -€2,687 | -32.0% |
| Operating profit (loss) | 9901 | -€9,462 | -€11,964 | -€2,502 | -26.4% |
| Financial charges | 65/66B | €166 | €196 | +€31 | +18.7% |
| Recurring financial charges | 65 | €166 | €196 | +€31 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,628 | -€12,160 | -€2,533 | -26.3% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€9,628 | -€12,160 | -€2,533 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,628 | -€12,160 | -€2,533 | -26.3% |
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 11 October 2026 via checked.be.