ACCUMO: 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.
ACCUMO
Largest movements
- Current investments +€31,429
up €31,429 (+64.6%), from €48,654 to €80,083
- Tangible fixed assets +€21,859
up €21,859 (+128.5%), from €17,007 to €38,866
of which Furniture and vehicles: +€24,874
- Receivables within one year -€7,738
down €7,738 (-44.5%), from €17,390 to €9,652
- Reserves +€34,555
up €34,555 (+86.1%), from €40,125 to €74,679
- Debts after one year +€14,946
up €14,946 (+70.4%), from €21,242 to €36,188
- Tax, wage and social debts -€2,511
down €2,511 (-15.3%), from €16,440 to €13,928
- Trade debts -€1,585
down €1,585 (-63.2%), from €2,510 to €924
- Gross operating margin +€37,745
up €37,745 (+259.1%), from €14,569 to €52,315
- Taxes +€7,553
up €7,553 (+415.4%), from €1,818 to €9,371
- Depreciation +€2,833
up €2,833 (+74.4%), from €3,807 to €6,640
- Financial charges -€689
down €689 (-55.9%), from €1,232 to €543
- Staff costs -€574
down €574 (-38.9%), from €1,476 to €902
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,316 | €128,720 | +€45,404 | +54.5% |
| Fixed assets | 21/28 | €17,007 | €38,866 | +€21,859 | +128.5% |
| Tangible fixed assets | 22/27 | €17,007 | €38,866 | +€21,859 | +128.5% |
| Plant, machinery and equipment | 23 | €14,206 | €11,191 | -€3,014 | -21.2% |
| Furniture and vehicles | 24 | €2,801 | €27,675 | +€24,874 | +888.0% |
| Current assets | 29/58 | €66,309 | €89,854 | +€23,545 | +35.5% |
| Amounts receivable within one year | 40/41 | €17,390 | €9,652 | -€7,738 | -44.5% |
| Trade receivables | 40 | €17,390 | €9,652 | -€7,738 | -44.5% |
| Current investments | 50/53 | €48,654 | €80,083 | +€31,429 | +64.6% |
| Deferred charges and accrued income | 490/1 | €266 | €119 | -€147 | -55.3% |
| Total equity and liabilities | 10/49 | €83,316 | €128,720 | +€45,404 | +54.5% |
| Equity | 10/15 | €43,125 | €77,679 | +€34,555 | +80.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,125 | €74,679 | +€34,555 | +86.1% |
| Distributable reserves | 133 | €40,125 | €74,679 | +€34,555 | +86.1% |
| Amounts payable | 17/49 | €40,192 | €51,041 | +€10,849 | +27.0% |
| Amounts payable after more than one year | 17 | €21,242 | €36,188 | +€14,946 | +70.4% |
| Financial debts | 170/4 | €21,242 | €36,188 | +€14,946 | +70.4% |
| Amounts payable within one year | 42/48 | €18,949 | €14,853 | -€4,097 | -21.6% |
| Trade debts | 44 | €2,510 | €924 | -€1,585 | -63.2% |
| Suppliers | 440/4 | €2,510 | €924 | -€1,585 | -63.2% |
| Taxes, remuneration and social security | 45 | €16,440 | €13,928 | -€2,511 | -15.3% |
| Taxes | 450/3 | €16,440 | €13,928 | -€2,511 | -15.3% |
| Remuneration, social security and pensions | 62 | €1,476 | €902 | -€574 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,807 | €6,640 | +€2,833 | +74.4% |
| Other operating charges | 640/8 | €62 | €304 | +€242 | +390.4% |
| Gross operating margin | 9900 | €14,569 | €52,315 | +€37,745 | +259.1% |
| Operating profit (loss) | 9901 | €9,225 | €44,469 | +€35,244 | +382.1% |
| Financial income | 75/76B | €179 | €0 | -€179 | -100.0% |
| Recurring financial income | 75 | €179 | €0 | -€179 | -100.0% |
| Financial charges | 65/66B | €1,232 | €543 | -€689 | -55.9% |
| Recurring financial charges | 65 | €1,232 | €543 | -€689 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | €8,172 | €43,926 | +€35,754 | +437.5% |
| Income taxes | 67/77 | €1,818 | €9,371 | +€7,553 | +415.4% |
| Profit (loss) for the period | 9904 | €6,354 | €34,555 | +€28,201 | +443.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,354 | €34,555 | +€28,201 | +443.9% |
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 10 October 2026 via checked.be.