ACCU - BATT SERVICE: what changed
ACCU - BATT SERVICE
Largest movements
- Receivables within one year +€19,692
up €19,692 (+24.8%), from €79,360 to €99,052
of which Trade receivables: +€15,755
- Tangible fixed assets -€10,621
down €10,621 (-32.0%), from €33,178 to €22,557
of which Furniture and vehicles: -€10,347
- Cash -€4,651
down €4,651 (-15.8%), from €29,467 to €24,816
mainly Receivables within one year (-€19,692) and Tax, wage and social debts (-€6,135)
- Tax, wage and social debts -€6,135
down €6,135 (-21.1%), from €29,046 to €22,911
of which Remuneration and social security: -€7,455
- Reserves +€4,435
up €4,435 (+7.5%), from €59,000 to €63,435
- Trade debts +€4,395
up €4,395 (+93.9%), from €4,681 to €9,076
- Other debts +€1,825
up €1,825 (+233,926%), from €1 to €1,825
- Staff costs -€43,390
down €43,390 (-33.8%), from €128,524 to €85,134
- Gross operating margin -€16,016
down €16,016 (-13.3%), from €120,033 to €104,017
- Taxes -€2,405
new in 2025: -€2,405
- Other operating charges +€1,386
up €1,386 (+33.5%), from €4,133 to €5,519
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 | €142,602 | €147,121 | +€4,520 | +3.2% |
| Fixed assets | 21/28 | €33,250 | €22,629 | -€10,621 | -31.9% |
| Tangible fixed assets | 22/27 | €33,178 | €22,557 | -€10,621 | -32.0% |
| Plant, machinery and equipment | 23 | €794 | €520 | -€274 | -34.5% |
| Furniture and vehicles | 24 | €32,384 | €22,036 | -€10,347 | -32.0% |
| Financial fixed assets | 28 | €72 | €72 | = | 0.0% |
| Current assets | 29/58 | €109,351 | €124,492 | +€15,141 | +13.8% |
| Amounts receivable within one year | 40/41 | €79,360 | €99,052 | +€19,692 | +24.8% |
| Trade receivables | 40 | €79,313 | €95,068 | +€15,755 | +19.9% |
| Other amounts receivable | 41 | €46 | €3,983 | +€3,937 | +8,470% |
| Cash at bank and in hand | 54/58 | €29,467 | €24,816 | -€4,651 | -15.8% |
| Deferred charges and accrued income | 490/1 | €525 | €624 | +€99 | +18.9% |
| Total equity and liabilities | 10/49 | €142,602 | €147,121 | +€4,520 | +3.2% |
| Equity | 10/15 | €108,874 | €113,309 | +€4,435 | +4.1% |
| Contributions | 10/11 | €35,235 | €35,235 | = | 0.0% |
| Reserves | 13 | €59,000 | €63,435 | +€4,435 | +7.5% |
| Distributable reserves | 133 | €59,000 | €63,435 | +€4,435 | +7.5% |
| Profit (loss) carried forward | 14 | €14,639 | €14,639 | = | 0.0% |
| Amounts payable | 17/49 | €33,727 | €33,812 | +€85 | +0.3% |
| Amounts payable within one year | 42/48 | €33,727 | €33,812 | +€85 | +0.3% |
| Trade debts | 44 | €4,681 | €9,076 | +€4,395 | +93.9% |
| Suppliers | 440/4 | €4,681 | €9,076 | +€4,395 | +93.9% |
| Taxes, remuneration and social security | 45 | €29,046 | €22,911 | -€6,135 | -21.1% |
| Taxes | 450/3 | €18,163 | €19,483 | +€1,320 | +7.3% |
| Remuneration and social security | 454/9 | €10,883 | €3,428 | -€7,455 | -68.5% |
| Other amounts payable | 47/48 | €1 | €1,825 | +€1,825 | +233,926% |
| Remuneration, social security and pensions | 62 | €128,524 | €85,134 | -€43,390 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,401 | €10,621 | +€221 | +2.1% |
| Other operating charges | 640/8 | €4,133 | €5,519 | +€1,386 | +33.5% |
| Gross operating margin | 9900 | €120,033 | €104,017 | -€16,016 | -13.3% |
| Operating profit (loss) | 9901 | -€23,025 | €2,743 | +€25,768 | |
| Financial income | 75/76B | €6 | €47 | +€41 | +742% |
| Recurring financial income | 75 | €6 | €47 | +€41 | +742% |
| Financial charges | 65/66B | €481 | €759 | +€278 | +57.6% |
| Recurring financial charges | 65 | €481 | €759 | +€278 | +57.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,501 | €2,030 | +€25,531 | |
| Income taxes | 67/77 | - | -€2,405 | -€2,405 | |
| Profit (loss) for the period | 9904 | -€23,501 | €4,435 | +€27,936 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,501 | €4,435 | +€27,936 |
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 4 November 2026 via checked.be.