Accu Service: 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 Service
Largest movements
- Financial fixed assets +€1.2m
up €1.2m (+4,854%), from €25,000 to €1.2m
- Receivables within one year -€729,814
down €729,814 (-44.9%), from €1.6m to €894,100
of which Other amounts receivable: -€382,043
- Cash -€69,608
down €69,608 (-13.9%), from €502,275 to €432,666
mainly Investment in fixed assets (net) (-€1.2m) and Trade debts (-€622,573)
- Stocks and contracts +€58,553
up €58,553 (+3.7%), from €1.6m to €1.6m
- Debts after one year +€895,462
up €895,462 (+1,139%), from €78,590 to €974,052
- Trade debts -€622,573
down €622,573 (-54.9%), from €1.1m to €510,892
- Reserves +€353,953
up €353,953 (+26.2%), from €1.3m to €1.7m
of which Tax-exempt reserves: +€189,450
- Other debts -€301,266
down €301,266 (-39.7%), from €758,591 to €457,325
- Current portion of long-term debt +€172,156
up €172,156 (+951%), from €18,096 to €190,253
- Gross operating margin -€736,397
down €736,397 (-40.5%), from €1.8m to €1.1m
- Staff costs -€719,348
down €719,348 (-63.1%), from €1.1m to €420,978
- Other operating charges -€108,507
down €108,507 (-80.5%), from €134,871 to €26,365
- Write-downs +€108,282
up €108,282, from -€92,162 to €16,120
- Financial charges -€36,913
down €36,913 (-44.9%), from €82,194 to €45,280
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 | €3,917,369 | €4,408,751 | +€491,382 | +12.5% |
| Fixed assets | 21/28 | €227,050 | €1,431,432 | +€1.2m | +530% |
| Tangible fixed assets | 22/27 | €202,050 | €192,951 | -€9,099 | -4.5% |
| Land and buildings | 22 | €33,196 | €29,466 | -€3,730 | -11.2% |
| Plant, machinery and equipment | 23 | €45,190 | €40,544 | -€4,646 | -10.3% |
| Furniture and vehicles | 24 | €123,664 | €122,941 | -€722 | -0.6% |
| Financial fixed assets | 28 | €25,000 | €1,238,481 | +€1.2m | +4,854% |
| Current assets | 29/58 | €3,690,319 | €2,977,319 | -€713,001 | -19.3% |
| Stocks and contracts in progress | 3 | €1,563,385 | €1,621,938 | +€58,553 | +3.7% |
| Stocks | 30/36 | €1,563,385 | €1,621,938 | +€58,553 | +3.7% |
| Amounts receivable within one year | 40/41 | €1,623,914 | €894,100 | -€729,814 | -44.9% |
| Trade receivables | 40 | €1,228,237 | €880,466 | -€347,771 | -28.3% |
| Other amounts receivable | 41 | €395,677 | €13,634 | -€382,043 | -96.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €502,275 | €432,666 | -€69,608 | -13.9% |
| Deferred charges and accrued income | 490/1 | €745 | €28,615 | +€27,869 | +3,739% |
| Total equity and liabilities | 10/49 | €3,917,369 | €4,408,751 | +€491,382 | +12.5% |
| Equity | 10/15 | €1,649,415 | €2,003,368 | +€353,953 | +21.5% |
| Contributions | 10/11 | €300,434 | €300,434 | = | 0.0% |
| Capital | 10 | €300,434 | €300,434 | = | 0.0% |
| Issued capital | 100 | €300,434 | €300,434 | = | 0.0% |
| Reserves | 13 | €1,348,981 | €1,702,934 | +€353,953 | +26.2% |
| Non-distributable reserves | 130/1 | €30,043 | €30,043 | = | 0.0% |
| Legal reserve | 130 | €30,043 | €30,043 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,631 | €226,081 | +€189,450 | +517% |
| Distributable reserves | 133 | €1,282,307 | €1,446,810 | +€164,503 | +12.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €147,299 | €143,798 | -€3,501 | -2.4% |
| Provisions for liabilities and charges | 160/5 | €147,299 | €143,798 | -€3,501 | -2.4% |
| Other liabilities and charges | 164/5 | €147,299 | €143,798 | -€3,501 | -2.4% |
| Amounts payable | 17/49 | €2,120,654 | €2,261,584 | +€140,930 | +6.6% |
| Amounts payable after more than one year | 17 | €78,590 | €974,052 | +€895,462 | +1,139% |
| Financial debts | 170/4 | €78,590 | €974,052 | +€895,462 | +1,139% |
| Amounts payable within one year | 42/48 | €2,015,096 | €1,263,506 | -€751,591 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €18,096 | €190,253 | +€172,156 | +951% |
| Trade debts | 44 | €1,133,465 | €510,892 | -€622,573 | -54.9% |
| Suppliers | 440/4 | €1,133,465 | €510,892 | -€622,573 | -54.9% |
| Taxes, remuneration and social security | 45 | €104,944 | €105,036 | +€92 | +0.1% |
| Taxes | 450/3 | €23,854 | €56,009 | +€32,155 | +135% |
| Remuneration and social security | 454/9 | €81,090 | €49,027 | -€32,063 | -39.5% |
| Other amounts payable | 47/48 | €758,591 | €457,325 | -€301,266 | -39.7% |
| Accrued charges and deferred income | 492/3 | €26,968 | €24,027 | -€2,942 | -10.9% |
| Non-recurring operating income | 76A | - | €36,160 | +€36,160 | |
| Remuneration, social security and pensions | 62 | €1,140,326 | €420,978 | -€719,348 | -63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,780 | €42,655 | -€30,125 | -41.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€92,162 | €16,120 | +€108,282 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €13,440 | -€3,501 | -€16,941 | |
| Other operating charges | 640/8 | €134,871 | €26,365 | -€108,507 | -80.5% |
| Non-recurring operating charges | 66A | - | €69,639 | +€69,639 | |
| Gross operating margin | 9900 | €1,819,086 | €1,082,689 | -€736,397 | -40.5% |
| Operating profit (loss) | 9901 | €549,831 | €510,434 | -€39,398 | -7.2% |
| Financial income | 75/76B | €30,693 | €13,268 | -€17,425 | -56.8% |
| Recurring financial income | 75 | €30,693 | €13,268 | -€17,425 | -56.8% |
| Financial charges | 65/66B | €82,194 | €45,280 | -€36,913 | -44.9% |
| Recurring financial charges | 65 | €82,194 | €45,280 | -€36,913 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €498,330 | €478,421 | -€19,909 | -4.0% |
| Income taxes | 67/77 | €143,035 | €124,468 | -€18,567 | -13.0% |
| Profit (loss) for the period | 9904 | €355,295 | €353,953 | -€1,342 | -0.4% |
| Transfer to tax-exempt reserves | 689 | - | €189,450 | +€189,450 | |
| Profit (loss) for the period to be appropriated | 9905 | €355,295 | €164,503 | -€190,792 | -53.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.