ACCTUEEL: 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.
ACCTUEEL
Largest movements
- Tangible fixed assets -€28,277
down €28,277 (-5.0%), from €561,501 to €533,224
of which Land and buildings: -€38,128
- Receivables within one year +€22,291
up €22,291 (+25.0%), from €89,226 to €111,516
of which Trade receivables: +€18,359
- Intangible fixed assets -€10,118
down €10,118 (-30.8%), from €32,844 to €22,726
- Debts after one year -€52,058
down €52,058 (-14.4%), from €361,124 to €309,067
- Trade debts +€34,195
up €34,195 (+39.1%), from €87,550 to €121,745
- Reserves +€10,852
up €10,852 (+7.0%), from €155,685 to €166,536
- Depreciation +€17,428
up €17,428 (+49.1%), from €35,467 to €52,895
- Staff costs -€9,205
down €9,205 (-9.8%), from €93,662 to €84,457
- Gross operating margin -€8,613
down €8,613 (-4.6%), from €185,404 to €176,790
- Taxes -€5,097
down €5,097 (-32.6%), from €15,617 to €10,520
From the 31-12-2024 result to the 31-12-2025 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.
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €714,419 | €696,661 | -€17,758 | -2.5% |
| Fixed assets | 21/28 | €594,345 | €555,950 | -€38,395 | -6.5% |
| Intangible fixed assets | 21 | €32,844 | €22,726 | -€10,118 | -30.8% |
| Tangible fixed assets | 22/27 | €561,501 | €533,224 | -€28,277 | -5.0% |
| Land and buildings | 22 | €558,057 | €519,930 | -€38,128 | -6.8% |
| Plant, machinery and equipment | 23 | €436 | €101 | -€335 | -76.8% |
| Furniture and vehicles | 24 | €3,008 | €13,193 | +€10,185 | +339% |
| Current assets | 29/58 | €120,073 | €140,711 | +€20,638 | +17.2% |
| Amounts receivable within one year | 40/41 | €89,226 | €111,516 | +€22,291 | +25.0% |
| Trade receivables | 40 | €88,658 | €107,018 | +€18,359 | +20.7% |
| Other amounts receivable | 41 | €567 | €4,498 | +€3,931 | +693% |
| Cash at bank and in hand | 54/58 | €20,297 | €22,538 | +€2,241 | +11.0% |
| Deferred charges and accrued income | 490/1 | €10,550 | €6,657 | -€3,894 | -36.9% |
| Total equity and liabilities | 10/49 | €714,419 | €696,661 | -€17,758 | -2.5% |
| Equity | 10/15 | €161,885 | €172,736 | +€10,852 | +6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €155,685 | €166,536 | +€10,852 | +7.0% |
| Distributable reserves | 133 | €155,685 | €166,536 | +€10,852 | +7.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €552,534 | €523,925 | -€28,609 | -5.2% |
| Amounts payable after more than one year | 17 | €361,124 | €309,067 | -€52,058 | -14.4% |
| Financial debts | 170/4 | €361,124 | €309,067 | -€52,058 | -14.4% |
| Amounts payable within one year | 42/48 | €191,410 | €214,858 | +€23,448 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €57,517 | €52,058 | -€5,460 | -9.5% |
| Trade debts | 44 | €87,550 | €121,745 | +€34,195 | +39.1% |
| Suppliers | 440/4 | €87,550 | €121,745 | +€34,195 | +39.1% |
| Advances received on contracts in progress | 46 | €1,980 | €1,980 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €30,789 | €25,347 | -€5,442 | -17.7% |
| Taxes | 450/3 | €18,184 | €13,680 | -€4,503 | -24.8% |
| Remuneration and social security | 454/9 | €12,605 | €11,667 | -€938 | -7.4% |
| Other amounts payable | 47/48 | €13,573 | €13,728 | +€155 | +1.1% |
| Remuneration, social security and pensions | 62 | €93,662 | €84,457 | -€9,205 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,467 | €52,895 | +€17,428 | +49.1% |
| Other operating charges | 640/8 | €3,020 | €3,639 | +€620 | +20.5% |
| Gross operating margin | 9900 | €185,404 | €176,790 | -€8,613 | -4.6% |
| Operating profit (loss) | 9901 | €53,255 | €35,799 | -€17,456 | -32.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +140% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +140% |
| Financial charges | 65/66B | €6,808 | €6,177 | -€631 | -9.3% |
| Recurring financial charges | 65 | €6,808 | €6,177 | -€631 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €46,447 | €29,622 | -€16,825 | -36.2% |
| Income taxes | 67/77 | €15,617 | €10,520 | -€5,097 | -32.6% |
| Profit (loss) for the period | 9904 | €30,830 | €19,102 | -€11,728 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,830 | €19,102 | -€11,728 | -38.0% |
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 25 October 2026 via checked.be.