ACCROBU: 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.
ACCROBU
Largest movements
- Cash +€47,049
up €47,049 (+189.0%), from €24,890 to €71,940
mainly Receivables within one year (+€42,248) and Deferred charges and accrued income (+€22,342)
- Receivables within one year -€42,248
down €42,248 (-47.3%), from €89,413 to €47,165
of which Other amounts receivable: -€25,248
- Deferred charges and accrued income -€22,342
down €22,342 (-93.4%), from €23,932 to €1,591
- Tangible fixed assets -€12,614
down €12,614 (-15.8%), from €79,882 to €67,268
- Reserves -€33,000
down €33,000 (-25.8%), from €128,000 to €95,000
- Other debts +€16,308
new in 2024: €16,308
- Debts after one year -€6,362
down €6,362 (-56.6%), from €11,236 to €4,874
- Profit (loss) carried forward -€5,676
down €5,676 (-18.6%), from €30,440 to €24,764
- Tax, wage and social debts -€2,924
down €2,924 (-13.7%), from €21,307 to €18,383
- Taxes +€12,118
up €12,118 (+207.2%), from €5,848 to €17,966
- Gross operating margin -€4,136
down €4,136 (-12.1%), from €34,238 to €30,102
- Other operating charges +€2,503
up €2,503 (+254.2%), from €984 to €3,487
- Financial charges -€876
down €876 (-38.2%), from €2,297 to €1,420
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,117 | €187,963 | -€30,154 | -13.8% |
| Fixed assets | 21/28 | €79,882 | €67,268 | -€12,614 | -15.8% |
| Tangible fixed assets | 22/27 | €79,882 | €67,268 | -€12,614 | -15.8% |
| Furniture and vehicles | 24 | €79,882 | €67,268 | -€12,614 | -15.8% |
| Current assets | 29/58 | €138,235 | €120,695 | -€17,541 | -12.7% |
| Amounts receivable within one year | 40/41 | €89,413 | €47,165 | -€42,248 | -47.3% |
| Trade receivables | 40 | €61,601 | €44,601 | -€17,000 | -27.6% |
| Other amounts receivable | 41 | €27,812 | €2,564 | -€25,248 | -90.8% |
| Cash at bank and in hand | 54/58 | €24,890 | €71,940 | +€47,049 | +189.0% |
| Deferred charges and accrued income | 490/1 | €23,932 | €1,591 | -€22,342 | -93.4% |
| Total equity and liabilities | 10/49 | €218,117 | €187,963 | -€30,154 | -13.8% |
| Equity | 10/15 | €178,900 | €140,224 | -€38,676 | -21.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €128,000 | €95,000 | -€33,000 | -25.8% |
| Distributable reserves | 133 | €128,000 | €95,000 | -€33,000 | -25.8% |
| Profit (loss) carried forward | 14 | €30,440 | €24,764 | -€5,676 | -18.6% |
| Amounts payable | 17/49 | €39,217 | €47,739 | +€8,521 | +21.7% |
| Amounts payable after more than one year | 17 | €11,236 | €4,874 | -€6,362 | -56.6% |
| Financial debts | 170/4 | €11,236 | €4,874 | -€6,362 | -56.6% |
| Amounts payable within one year | 42/48 | €27,566 | €41,828 | +€14,261 | +51.7% |
| Current portion of amounts payable after more than one year | 42 | €6,210 | €6,362 | +€152 | +2.4% |
| Trade debts | 44 | €50 | €775 | +€726 | +1463.3% |
| Suppliers | 440/4 | €50 | €775 | +€726 | +1463.3% |
| Taxes, remuneration and social security | 45 | €21,307 | €18,383 | -€2,924 | -13.7% |
| Taxes | 450/3 | €21,307 | €18,383 | -€2,924 | -13.7% |
| Other amounts payable | 47/48 | - | €16,308 | +€16,308 | |
| Accrued charges and deferred income | 492/3 | €416 | €1,037 | +€622 | +149.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,927 | €12,914 | -€13 | -0.1% |
| Other operating charges | 640/8 | €984 | €3,487 | +€2,503 | +254.2% |
| Gross operating margin | 9900 | €34,238 | €30,102 | -€4,136 | -12.1% |
| Operating profit (loss) | 9901 | €20,326 | €13,700 | -€6,626 | -32.6% |
| Financial income | 75/76B | €5 | €11 | +€6 | +119.8% |
| Recurring financial income | 75 | €5 | €11 | +€6 | +119.8% |
| Financial charges | 65/66B | €2,297 | €1,420 | -€876 | -38.2% |
| Recurring financial charges | 65 | €2,297 | €1,420 | -€876 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €18,035 | €12,291 | -€5,744 | -31.9% |
| Income taxes | 67/77 | €5,848 | €17,966 | +€12,118 | +207.2% |
| Profit (loss) for the period | 9904 | €12,187 | -€5,676 | -€17,863 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,187 | -€5,676 | -€17,863 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.