ACCTO: 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.
ACCTO
Largest movements
- Tangible fixed assets -€49,176
down €49,176 (-14.0%), from €350,336 to €301,159
- Cash -€32,443
down €32,443 (-48.2%), from €67,358 to €34,914
mainly Investment in fixed assets (net) (-€188,877) and Debts after one year (-€77,863)
- Intangible fixed assets +€29,703
up €29,703 (+3.6%), from €834,596 to €864,299
- Debts after one year -€77,863
down €77,863 (-3.8%), from €2.1m to €2.0m
- Accrued charges and deferred income +€46,568
up €46,568 (+636.7%), from €7,314 to €53,881
- Other debts +€32,232
up €32,232 (+46.6%), from €69,233 to €101,465
- Current portion of long-term debt -€28,501
down €28,501 (-18.2%), from €156,902 to €128,401
- Gross operating margin +€68,989
up €68,989 (+6.3%), from €1.1m to €1.2m
- Depreciation +€38,026
up €38,026 (+22.3%), from €170,325 to €208,351
- Staff costs +€25,171
up €25,171 (+2.9%), from €860,240 to €885,411
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 | €2,784,250 | €2,720,562 | -€63,688 | -2.3% |
| Fixed assets | 21/28 | €2,064,931 | €2,045,458 | -€19,473 | -0.9% |
| Intangible fixed assets | 21 | €834,596 | €864,299 | +€29,703 | +3.6% |
| Tangible fixed assets | 22/27 | €350,336 | €301,159 | -€49,176 | -14.0% |
| Plant, machinery and equipment | 23 | €40,093 | €28,969 | -€11,124 | -27.7% |
| Furniture and vehicles | 24 | €74,433 | €52,012 | -€22,421 | -30.1% |
| Other tangible fixed assets | 26 | €235,810 | €220,178 | -€15,631 | -6.6% |
| Financial fixed assets | 28 | €880,000 | €880,000 | = | 0.0% |
| Current assets | 29/58 | €719,319 | €675,104 | -€44,215 | -6.1% |
| Amounts receivable within one year | 40/41 | €577,751 | €574,207 | -€3,544 | -0.6% |
| Trade receivables | 40 | €453,560 | €572,957 | +€119,397 | +26.3% |
| Other amounts receivable | 41 | €124,191 | €1,250 | -€122,941 | -99.0% |
| Cash at bank and in hand | 54/58 | €67,358 | €34,914 | -€32,443 | -48.2% |
| Deferred charges and accrued income | 490/1 | €74,211 | €65,983 | -€8,228 | -11.1% |
| Total equity and liabilities | 10/49 | €2,784,250 | €2,720,562 | -€63,688 | -2.3% |
| Equity | 10/15 | €41,517 | €43,037 | +€1,520 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,917 | €24,437 | +€1,520 | +6.6% |
| Amounts payable | 17/49 | €2,742,733 | €2,677,525 | -€65,208 | -2.4% |
| Amounts payable after more than one year | 17 | €2,063,597 | €1,985,734 | -€77,863 | -3.8% |
| Financial debts | 170/4 | €2,063,597 | €1,985,734 | -€77,863 | -3.8% |
| Amounts payable within one year | 42/48 | €671,823 | €637,910 | -€33,913 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €156,902 | €128,401 | -€28,501 | -18.2% |
| Trade debts | 44 | €332,361 | €314,502 | -€17,859 | -5.4% |
| Suppliers | 440/4 | €332,361 | €314,502 | -€17,859 | -5.4% |
| Advances received on contracts in progress | 46 | €1,819 | €791 | -€1,029 | -56.5% |
| Taxes, remuneration and social security | 45 | €111,508 | €92,752 | -€18,756 | -16.8% |
| Taxes | 450/3 | €111,508 | €92,752 | -€18,756 | -16.8% |
| Other amounts payable | 47/48 | €69,233 | €101,465 | +€32,232 | +46.6% |
| Accrued charges and deferred income | 492/3 | €7,314 | €53,881 | +€46,568 | +636.7% |
| Non-recurring operating income | 76A | - | €15,243 | +€15,243 | |
| Remuneration, social security and pensions | 62 | €860,240 | €885,411 | +€25,171 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170,325 | €208,351 | +€38,026 | +22.3% |
| Other operating charges | 640/8 | €3,460 | €3,602 | +€142 | +4.1% |
| Gross operating margin | 9900 | €1,103,739 | €1,172,728 | +€68,989 | +6.3% |
| Operating profit (loss) | 9901 | €69,713 | €75,365 | +€5,651 | +8.1% |
| Financial income | 75/76B | €705 | €219 | -€486 | -68.9% |
| Recurring financial income | 75 | €705 | €219 | -€486 | -68.9% |
| Financial charges | 65/66B | €62,224 | €70,184 | +€7,960 | +12.8% |
| Recurring financial charges | 65 | €62,224 | €70,184 | +€7,960 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €8,194 | €5,400 | -€2,795 | -34.1% |
| Income taxes | 67/77 | €6,664 | €3,879 | -€2,785 | -41.8% |
| Profit (loss) for the period | 9904 | €1,530 | €1,520 | -€10 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,530 | €1,520 | -€10 | -0.7% |
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 8 October 2026 via checked.be.