ACCS: 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.
ACCS
Largest movements
- Cash +€122,522
up €122,522 (+42.3%), from €289,546 to €412,068
mainly Net result for the year (+€66,858) and Tax, wage and social debts (+€26,930)
- Receivables within one year -€17,804
down €17,804 (-30.1%), from €59,092 to €41,288
of which Other amounts receivable: -€10,568
- Tangible fixed assets -€15,616
down €15,616 (-94.8%), from €16,469 to €852
of which Furniture and vehicles: -€15,436
- Reserves +€60,000
up €60,000 (+22.5%), from €267,000 to €327,000
- Tax, wage and social debts +€26,930
up €26,930 (+77.1%), from €34,909 to €61,839
of which Remuneration and social security: +€24,142
- Other debts -€12,045
down €12,045 (-39.6%), from €30,391 to €18,345
- Accrued charges and deferred income +€7,200
new in 2025: €7,200
- Profit (loss) carried forward +€6,858
up €6,858 (+1793.9%), from €382 to €7,240
- Gross operating margin +€20,638
up €20,638 (+23.1%), from €89,276 to €109,914
- Taxes +€4,981
up €4,981 (+25.1%), from €19,844 to €24,825
- Depreciation -€1,212
down €1,212 (-7.2%), from €16,829 to €15,616
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 | €365,511 | €454,539 | +€89,027 | +24.4% |
| Fixed assets | 21/28 | €16,519 | €902 | -€15,616 | -94.5% |
| Tangible fixed assets | 22/27 | €16,469 | €852 | -€15,616 | -94.8% |
| Furniture and vehicles | 24 | €15,919 | €483 | -€15,436 | -97.0% |
| Other tangible fixed assets | 26 | €550 | €369 | -€180 | -32.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €348,993 | €453,637 | +€104,644 | +30.0% |
| Amounts receivable within one year | 40/41 | €59,092 | €41,288 | -€17,804 | -30.1% |
| Trade receivables | 40 | €48,525 | €41,288 | -€7,237 | -14.9% |
| Other amounts receivable | 41 | €10,568 | - | -€10,568 | |
| Cash at bank and in hand | 54/58 | €289,546 | €412,068 | +€122,522 | +42.3% |
| Deferred charges and accrued income | 490/1 | €354 | €280 | -€74 | -20.9% |
| Total equity and liabilities | 10/49 | €365,511 | €454,539 | +€89,027 | +24.4% |
| Equity | 10/15 | €287,842 | €354,700 | +€66,858 | +23.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €267,000 | €327,000 | +€60,000 | +22.5% |
| Distributable reserves | 133 | €267,000 | €327,000 | +€60,000 | +22.5% |
| Profit (loss) carried forward | 14 | €382 | €7,240 | +€6,858 | +1793.9% |
| Amounts payable | 17/49 | €77,669 | €99,839 | +€22,170 | +28.5% |
| Amounts payable within one year | 42/48 | €77,669 | €92,639 | +€14,970 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €11,000 | €11,000 | = | 0.0% |
| Trade debts | 44 | €1,369 | €1,455 | +€85 | +6.2% |
| Suppliers | 440/4 | €1,369 | €1,455 | +€85 | +6.2% |
| Taxes, remuneration and social security | 45 | €34,909 | €61,839 | +€26,930 | +77.1% |
| Taxes | 450/3 | €10,769 | €13,556 | +€2,787 | +25.9% |
| Remuneration and social security | 454/9 | €24,140 | €48,283 | +€24,142 | +100.0% |
| Other amounts payable | 47/48 | €30,391 | €18,345 | -€12,045 | -39.6% |
| Accrued charges and deferred income | 492/3 | - | €7,200 | +€7,200 | |
| Remuneration, social security and pensions | 62 | €1,520 | €1,552 | +€32 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,829 | €15,616 | -€1,212 | -7.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €53 | - | -€53 | |
| Gross operating margin | 9900 | €89,276 | €109,914 | +€20,638 | +23.1% |
| Operating profit (loss) | 9901 | €70,486 | €92,345 | +€21,859 | +31.0% |
| Financial charges | 65/66B | €646 | €663 | +€16 | +2.5% |
| Recurring financial charges | 65 | €646 | €663 | +€16 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €69,840 | €91,683 | +€21,843 | +31.3% |
| Income taxes | 67/77 | €19,844 | €24,825 | +€4,981 | +25.1% |
| Profit (loss) for the period | 9904 | €49,996 | €66,858 | +€16,862 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,996 | €66,858 | +€16,862 | +33.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.