ACCROTERRE: what changed
ACCROTERRE
Largest movements
- Cash -€12,738
down €12,738 (-87.6%), from €14,544 to €1,806
mainly Net result for the year (-€31,127) and Tax, wage and social debts (-€3,581)
- Tangible fixed assets -€3,936
down €3,936 (-54.7%), from €7,196 to €3,260
of which Plant, machinery and equipment: -€2,273
- Receivables within one year -€2,289
down €2,289 (-3.9%), from €58,721 to €56,432
of which Trade receivables: -€42,445
- Profit (loss) carried forward -€31,127
down €31,127 (-64.7%), from €48,106 to €16,979
- Trade debts +€15,745
up €15,745 (+453%), from €3,479 to €19,224
- Tax, wage and social debts -€3,581
down €3,581 (-15.9%), from €22,531 to €18,950
of which Taxes: -€3,581
- Gross operating margin -€107,153
down €107,153, from €80,891 to -€26,262
- Taxes -€13,417
no longer reported in 2025 (was €13,417)
- Staff costs -€12,923
no longer reported in 2025 (was €12,923)
- Depreciation -€1,831
down €1,831 (-33.3%), from €5,493 to €3,662
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,116 | €63,153 | -€18,963 | -23.1% |
| Fixed assets | 21/28 | €8,851 | €4,915 | -€3,936 | -44.5% |
| Tangible fixed assets | 22/27 | €7,196 | €3,260 | -€3,936 | -54.7% |
| Plant, machinery and equipment | 23 | €3,451 | €1,178 | -€2,273 | -65.9% |
| Furniture and vehicles | 24 | €3,745 | €2,082 | -€1,663 | -44.4% |
| Financial fixed assets | 28 | €1,655 | €1,655 | = | 0.0% |
| Current assets | 29/58 | €73,265 | €58,238 | -€15,027 | -20.5% |
| Amounts receivable within one year | 40/41 | €58,721 | €56,432 | -€2,289 | -3.9% |
| Trade receivables | 40 | €50,626 | €8,181 | -€42,445 | -83.8% |
| Other amounts receivable | 41 | €8,095 | €48,251 | +€40,156 | +496% |
| Cash at bank and in hand | 54/58 | €14,544 | €1,806 | -€12,738 | -87.6% |
| Total equity and liabilities | 10/49 | €82,116 | €63,153 | -€18,963 | -23.1% |
| Equity | 10/15 | €56,106 | €24,979 | -€31,127 | -55.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,106 | €16,979 | -€31,127 | -64.7% |
| Amounts payable | 17/49 | €26,010 | €38,174 | +€12,164 | +46.8% |
| Amounts payable within one year | 42/48 | €26,010 | €38,174 | +€12,164 | +46.8% |
| Trade debts | 44 | €3,479 | €19,224 | +€15,745 | +453% |
| Suppliers | 440/4 | €3,479 | €19,224 | +€15,745 | +453% |
| Taxes, remuneration and social security | 45 | €22,531 | €18,950 | -€3,581 | -15.9% |
| Taxes | 450/3 | €19,212 | €15,631 | -€3,581 | -18.6% |
| Remuneration and social security | 454/9 | €3,319 | €3,319 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €12,923 | - | -€12,923 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,493 | €3,662 | -€1,831 | -33.3% |
| Other operating charges | 640/8 | €496 | €877 | +€381 | +76.8% |
| Gross operating margin | 9900 | €80,891 | -€26,262 | -€107,153 | |
| Operating profit (loss) | 9901 | €61,979 | -€30,801 | -€92,780 | |
| Financial income | 75/76B | €95 | - | -€95 | |
| Recurring financial income | 75 | €95 | - | -€95 | |
| Financial charges | 65/66B | €551 | €326 | -€225 | -40.8% |
| Recurring financial charges | 65 | €551 | €326 | -€225 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €61,523 | -€31,127 | -€92,650 | |
| Income taxes | 67/77 | €13,417 | - | -€13,417 | |
| Profit (loss) for the period | 9904 | €48,106 | -€31,127 | -€79,233 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,106 | -€31,127 | -€79,233 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.