ACCURACY FINANCE: 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.
ACCURACY FINANCE
Largest movements
- Receivables after one year -€232,651
down €232,651 (-7.4%), from €3.1m to €2.9m
- Cash +€168,357
up €168,357 (+5.0%), from €3.4m to €3.6m
mainly Receivables after one year (+€232,651) and Other debts (+€196,000)
- Profit (loss) carried forward -€263,635
down €263,635 (-12.5%), from -€2.1m to -€2.4m
- Other debts +€196,000
up €196,000 (+3.5%), from €5.6m to €5.8m
- Write-downs +€264,000
new in 2025: €264,000
- Other operating charges -€85,561
down €85,561 (-98.8%), from €86,560 to €998
- Financial charges -€49,082
down €49,082 (-19.9%), from €246,128 to €197,046
- Financial income -€33,210
down €33,210 (-13.9%), from €239,322 to €206,112
- Gross operating margin +€5,043
up €5,043 (+39.6%), from -€12,746 to -€7,703
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 | €11,525,582 | €11,455,975 | -€69,606 | -0.6% |
| Fixed assets | 21/28 | €6,674 | - | -€6,674 | |
| Financial fixed assets | 28 | €6,674 | - | -€6,674 | |
| Current assets | 29/58 | €11,518,908 | €11,455,975 | -€62,932 | -0.5% |
| Amounts receivable after more than one year | 29 | €3,134,904 | €2,902,253 | -€232,651 | -7.4% |
| Trade receivables | 290 | €3,134,904 | €2,902,253 | -€232,651 | -7.4% |
| Amounts receivable within one year | 40/41 | - | €1,361 | +€1,361 | |
| Trade receivables | 40 | - | €1,361 | +€1,361 | |
| Current investments | 50/53 | €5,000,000 | €5,000,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,384,004 | €3,552,362 | +€168,357 | +5.0% |
| Total equity and liabilities | 10/49 | €11,525,582 | €11,455,975 | -€69,606 | -0.6% |
| Equity | 10/15 | €5,916,807 | €5,653,172 | -€263,635 | -4.5% |
| Contributions | 10/11 | €8,000,000 | €8,000,000 | = | 0.0% |
| Reserves | 13 | €27,500 | €27,500 | = | 0.0% |
| Distributable reserves | 133 | €27,500 | €27,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,110,693 | -€2,374,328 | -€263,635 | -12.5% |
| Amounts payable | 17/49 | €5,608,775 | €5,802,804 | +€194,029 | +3.5% |
| Amounts payable within one year | 42/48 | €5,608,775 | €5,802,804 | +€194,029 | +3.5% |
| Trade debts | 44 | €11,410 | €9,439 | -€1,971 | -17.3% |
| Suppliers | 440/4 | €11,410 | €9,439 | -€1,971 | -17.3% |
| Other amounts payable | 47/48 | €5,597,365 | €5,793,365 | +€196,000 | +3.5% |
| Non-recurring operating income | 76A | - | €1,192 | +€1,192 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €264,000 | +€264,000 | |
| Other operating charges | 640/8 | €86,560 | €998 | -€85,561 | -98.8% |
| Gross operating margin | 9900 | -€12,746 | -€7,703 | +€5,043 | +39.6% |
| Operating profit (loss) | 9901 | -€99,306 | -€272,701 | -€173,396 | -175% |
| Financial income | 75/76B | €239,322 | €206,112 | -€33,210 | -13.9% |
| Recurring financial income | 75 | €239,322 | €206,112 | -€33,210 | -13.9% |
| Financial charges | 65/66B | €246,128 | €197,046 | -€49,082 | -19.9% |
| Recurring financial charges | 65 | €246,128 | €197,046 | -€49,082 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | -€106,111 | -€263,635 | -€157,524 | -148% |
| Income taxes | 67/77 | €276 | - | -€276 | |
| Profit (loss) for the period | 9904 | -€106,387 | -€263,635 | -€157,249 | -148% |
| Profit (loss) for the period to be appropriated | 9905 | -€106,387 | -€263,635 | -€157,249 | -148% |
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 16 October 2026 via checked.be.