ACCURA: 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.
ACCURA
Largest movements
- Receivables within one year +€12,501
up €12,501 (+155%), from €8,072 to €20,573
- Cash -€11,392
down €11,392 (-52.1%), from €21,885 to €10,493
mainly Receivables within one year (-€12,501) and Current investments (-€10,000)
- Current investments +€10,000
new in 2025: €10,000
- Tangible fixed assets -€5,755
down €5,755 (-41.4%), from €13,896 to €8,142
- Reserves +€3,022
up €3,022 (+16.7%), from €18,077 to €21,099
of which Distributable reserves: +€3,022
- Tax, wage and social debts +€1,768
up €1,768 (+92.6%), from €1,910 to €3,679
- Other debts +€923
up €923 (+15.9%), from €5,787 to €6,709
- Gross operating margin +€346
up €346 (+2.9%), from €11,986 to €12,331
- Depreciation -€170
down €170 (-2.3%), from €7,386 to €7,216
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 | €44,923 | €50,408 | +€5,485 | +12.2% |
| Fixed assets | 21/28 | €13,896 | €8,142 | -€5,755 | -41.4% |
| Tangible fixed assets | 22/27 | €13,896 | €8,142 | -€5,755 | -41.4% |
| Furniture and vehicles | 24 | €13,896 | €8,142 | -€5,755 | -41.4% |
| Current assets | 29/58 | €31,027 | €42,266 | +€11,239 | +36.2% |
| Stocks and contracts in progress | 3 | €188 | €265 | +€77 | +40.9% |
| Stocks | 30/36 | €188 | €265 | +€77 | +40.9% |
| Amounts receivable within one year | 40/41 | €8,072 | €20,573 | +€12,501 | +155% |
| Trade receivables | 40 | €8,072 | €20,573 | +€12,501 | +155% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €21,885 | €10,493 | -€11,392 | -52.1% |
| Deferred charges and accrued income | 490/1 | €881 | €935 | +€54 | +6.1% |
| Total equity and liabilities | 10/49 | €44,923 | €50,408 | +€5,485 | +12.2% |
| Equity | 10/15 | €36,677 | €39,699 | +€3,022 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,077 | €21,099 | +€3,022 | +16.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €16,217 | €19,239 | +€3,022 | +18.6% |
| Amounts payable | 17/49 | €8,246 | €10,709 | +€2,463 | +29.9% |
| Amounts payable within one year | 42/48 | €8,246 | €10,709 | +€2,463 | +29.9% |
| Trade debts | 44 | €549 | €321 | -€228 | -41.6% |
| Suppliers | 440/4 | €549 | €321 | -€228 | -41.6% |
| Taxes, remuneration and social security | 45 | €1,910 | €3,679 | +€1,768 | +92.6% |
| Taxes | 450/3 | €1,910 | €3,679 | +€1,768 | +92.6% |
| Other amounts payable | 47/48 | €5,787 | €6,709 | +€923 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,386 | €7,216 | -€170 | -2.3% |
| Other operating charges | 640/8 | €502 | €517 | +€15 | +3.0% |
| Gross operating margin | 9900 | €11,986 | €12,331 | +€346 | +2.9% |
| Operating profit (loss) | 9901 | €4,097 | €4,598 | +€501 | +12.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €50 | €47 | -€3 | -6.5% |
| Recurring financial charges | 65 | €50 | €47 | -€3 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €4,047 | €4,551 | +€504 | +12.4% |
| Income taxes | 67/77 | €1,416 | €1,529 | +€114 | +8.0% |
| Profit (loss) for the period | 9904 | €2,632 | €3,022 | +€390 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,632 | €3,022 | +€390 | +14.8% |
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.