ACCU-R8: 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.
ACCU-R8
Largest movements
- Cash -€43,907
down €43,907 (-54.4%), from €80,757 to €36,850
mainly Current portion of long-term debt (-€34,957) and Trade debts (-€27,749)
- Receivables within one year +€17,202
up €17,202 (+31.4%), from €54,748 to €71,950
of which Trade receivables: +€19,666
- Deferred charges and accrued income -€4,569
down €4,569 (-33.5%), from €13,657 to €9,089
- Tangible fixed assets +€1,988
up €1,988 (+23.4%), from €8,493 to €10,481
of which Furniture and vehicles: +€2,828
- Current portion of long-term debt -€34,957
down €34,957 (-64.5%), from €54,228 to €19,271
- Profit (loss) carried forward +€32,959
up €32,959 (+33.9%), from -€97,160 to -€64,201
- Trade debts -€27,749
down €27,749 (-43.5%), from €63,802 to €36,053
- Tax, wage and social debts -€13,907
down €13,907 (-87.1%), from €15,969 to €2,062
of which Remuneration and social security: -€10,283
- Other debts +€11,251
up €11,251 (+161%), from €7,007 to €18,257
- Gross operating margin +€79,277
up €79,277, from -€37,985 to €41,292
- Staff costs -€53,436
down €53,436 (-98.6%), from €54,170 to €734
- Financial charges +€2,418
up €2,418 (+183%), from €1,320 to €3,738
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.
Derived cash bridge
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 | €159,284 | €129,985 | -€29,299 | -18.4% |
| Fixed assets | 21/28 | €9,593 | €10,481 | +€888 | +9.3% |
| Tangible fixed assets | 22/27 | €8,493 | €10,481 | +€1,988 | +23.4% |
| Plant, machinery and equipment | 23 | €5,301 | €4,460 | -€841 | -15.9% |
| Furniture and vehicles | 24 | €3,192 | €6,021 | +€2,828 | +88.6% |
| Financial fixed assets | 28 | €1,100 | - | -€1,100 | |
| Current assets | 29/58 | €149,691 | €119,504 | -€30,187 | -20.2% |
| Stocks and contracts in progress | 3 | €528 | €1,615 | +€1,087 | +206% |
| Stocks | 30/36 | €528 | €1,615 | +€1,087 | +206% |
| Amounts receivable within one year | 40/41 | €54,748 | €71,950 | +€17,202 | +31.4% |
| Trade receivables | 40 | €33,739 | €53,405 | +€19,666 | +58.3% |
| Other amounts receivable | 41 | €21,009 | €18,545 | -€2,464 | -11.7% |
| Cash at bank and in hand | 54/58 | €80,757 | €36,850 | -€43,907 | -54.4% |
| Deferred charges and accrued income | 490/1 | €13,657 | €9,089 | -€4,569 | -33.5% |
| Total equity and liabilities | 10/49 | €159,284 | €129,985 | -€29,299 | -18.4% |
| Equity | 10/15 | -€77,460 | -€44,501 | +€32,959 | +42.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €4,700 | €4,700 | = | 0.0% |
| Distributable reserves | 133 | €4,700 | €4,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,160 | -€64,201 | +€32,959 | +33.9% |
| Amounts payable | 17/49 | €236,744 | €174,486 | -€62,258 | -26.3% |
| Amounts payable after more than one year | 17 | €85,772 | €94,407 | +€8,635 | +10.1% |
| Financial debts | 170/4 | €85,772 | €94,407 | +€8,635 | +10.1% |
| Amounts payable within one year | 42/48 | €150,972 | €80,079 | -€70,893 | -47.0% |
| Current portion of amounts payable after more than one year | 42 | €54,228 | €19,271 | -€34,957 | -64.5% |
| Trade debts | 44 | €63,802 | €36,053 | -€27,749 | -43.5% |
| Suppliers | 440/4 | €63,802 | €36,053 | -€27,749 | -43.5% |
| Advances received on contracts in progress | 46 | €9,967 | €4,436 | -€5,531 | -55.5% |
| Taxes, remuneration and social security | 45 | €15,969 | €2,062 | -€13,907 | -87.1% |
| Taxes | 450/3 | €5,686 | €2,062 | -€3,624 | -63.7% |
| Remuneration and social security | 454/9 | €10,283 | - | -€10,283 | |
| Other amounts payable | 47/48 | €7,007 | €18,257 | +€11,251 | +161% |
| Remuneration, social security and pensions | 62 | €54,170 | €734 | -€53,436 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,031 | €3,213 | +€181 | +6.0% |
| Other operating charges | 640/8 | €321 | €676 | +€355 | +111% |
| Non-recurring operating charges | 66A | €181 | - | -€181 | |
| Gross operating margin | 9900 | -€37,985 | €41,292 | +€79,277 | |
| Operating profit (loss) | 9901 | -€95,688 | €36,670 | +€132,358 | |
| Financial income | 75/76B | €123 | €377 | +€254 | +206% |
| Recurring financial income | 75 | €33 | €377 | +€344 | +1,041% |
| Non-recurring financial income | 76B | €90 | - | -€90 | |
| Financial charges | 65/66B | €1,320 | €3,738 | +€2,418 | +183% |
| Recurring financial charges | 65 | €1,320 | €3,738 | +€2,418 | +183% |
| Profit (loss) for the period before taxes | 9903 | -€96,885 | €33,309 | +€130,195 | |
| Income taxes | 67/77 | €275 | €351 | +€76 | +27.6% |
| Profit (loss) for the period | 9904 | -€97,160 | €32,959 | +€130,119 | |
| Profit (loss) for the period to be appropriated | 9905 | -€97,160 | €32,959 | +€130,119 |
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 30 October 2026 via checked.be.