ACCT: 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.
ACCT
Largest movements
- Receivables within one year +€14,652
up €14,652 (+382.6%), from €3,830 to €18,482
of which Trade receivables: +€7,549
- Cash +€5,567
up €5,567 (+9989.5%), from €56 to €5,623
mainly Net result for the year (+€24,484) and Depreciation (+€7,550)
- Stocks and contracts +€5,272
up €5,272 (+826.7%), from €638 to €5,909
- Profit (loss) carried forward +€19,484
up €19,484 (+1038.9%), from €1,875 to €21,359
- Tax, wage and social debts +€5,924
up €5,924 (+640.2%), from €925 to €6,849
- Debts after one year -€5,630
down €5,630 (-27.0%), from €20,845 to €15,215
- Trade debts +€2,180
up €2,180 (+112.9%), from €1,931 to €4,111
- Other debts +€1,623
up €1,623 (+68.3%), from €2,377 to €4,000
- Gross operating margin +€28,796
up €28,796 (+274.6%), from €10,487 to €39,283
- Taxes +€5,445
up €5,445 (+805.0%), from €676 to €6,121
- Depreciation +€2,029
up €2,029 (+36.7%), from €5,521 to €7,550
- Other operating charges +€603
up €603 (+1124.9%), from €54 to €657
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 | €33,719 | €58,636 | +€24,917 | +73.9% |
| Fixed assets | 21/28 | €29,196 | €28,622 | -€574 | -2.0% |
| Tangible fixed assets | 22/27 | €29,196 | €28,622 | -€574 | -2.0% |
| Plant, machinery and equipment | 23 | €175 | €3,748 | +€3,573 | +2040.4% |
| Furniture and vehicles | 24 | - | €2,728 | +€2,728 | |
| Leasing and similar rights | 25 | €29,021 | €22,146 | -€6,875 | -23.7% |
| Current assets | 29/58 | €4,523 | €30,014 | +€25,491 | +563.6% |
| Stocks and contracts in progress | 3 | €638 | €5,909 | +€5,272 | +826.7% |
| Stocks | 30/36 | €638 | €5,909 | +€5,272 | +826.7% |
| Amounts receivable within one year | 40/41 | €3,830 | €18,482 | +€14,652 | +382.6% |
| Trade receivables | 40 | €2,431 | €9,981 | +€7,549 | +310.5% |
| Other amounts receivable | 41 | €1,398 | €8,501 | +€7,103 | +507.9% |
| Cash at bank and in hand | 54/58 | €56 | €5,623 | +€5,567 | +9989.5% |
| Total equity and liabilities | 10/49 | €33,719 | €58,636 | +€24,917 | +73.9% |
| Equity | 10/15 | €2,375 | €21,859 | +€19,484 | +820.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,875 | €21,359 | +€19,484 | +1038.9% |
| Amounts payable | 17/49 | €31,343 | €36,776 | +€5,433 | +17.3% |
| Amounts payable after more than one year | 17 | €20,845 | €15,215 | -€5,630 | -27.0% |
| Financial debts | 170/4 | €20,845 | €15,215 | -€5,630 | -27.0% |
| Amounts payable within one year | 42/48 | €10,498 | €21,562 | +€11,063 | +105.4% |
| Current portion of amounts payable after more than one year | 42 | €5,264 | €6,601 | +€1,337 | +25.4% |
| Trade debts | 44 | €1,931 | €4,111 | +€2,180 | +112.9% |
| Suppliers | 440/4 | €1,931 | €4,111 | +€2,180 | +112.9% |
| Taxes, remuneration and social security | 45 | €925 | €6,849 | +€5,924 | +640.2% |
| Taxes | 450/3 | €925 | €6,849 | +€5,924 | +640.2% |
| Other amounts payable | 47/48 | €2,377 | €4,000 | +€1,623 | +68.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,521 | €7,550 | +€2,029 | +36.7% |
| Other operating charges | 640/8 | €54 | €657 | +€603 | +1124.9% |
| Gross operating margin | 9900 | €10,487 | €39,283 | +€28,796 | +274.6% |
| Operating profit (loss) | 9901 | €4,913 | €31,076 | +€26,164 | +532.6% |
| Financial income | 75/76B | - | €191 | +€191 | |
| Recurring financial income | 75 | - | €191 | +€191 | |
| Financial charges | 65/66B | €523 | €663 | +€139 | +26.6% |
| Recurring financial charges | 65 | €523 | €663 | +€139 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | €4,389 | €30,605 | +€26,215 | +597.2% |
| Income taxes | 67/77 | €676 | €6,121 | +€5,445 | +805.0% |
| Profit (loss) for the period | 9904 | €3,713 | €24,484 | +€20,771 | +559.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,713 | €24,484 | +€20,771 | +559.4% |
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.