ACCURADA: what changed
Two fiscal 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.
ACCURADA
Largest movements
- Current assets +€102,523
up €102,523 (+147.3%), from €69,606 to €172,129
of which Receivables within one year: +€126,305
- Tangible fixed assets -€6,622
down €6,622 (-28.8%), from €23,019 to €16,397
- Equity +€63,696
up €63,696 (+226.3%), from €28,145 to €91,841
of which Reserves: +€63,696
- Debts +€32,204
up €32,204 (+47.5%), from €67,780 to €99,985
of which Debts within one year: +€31,504
- Gross operating margin +€103,007
up €103,007 (+239.8%), from €42,955 to €145,962
- Staff costs +€42,772
new in 2021: €42,772
- Taxes +€12,320
up €12,320 (+252.9%), from €4,871 to €17,191
- Write-downs +€11,746
new in 2021: €11,746
- Other operating charges +€1,501
new in 2021: €1,501
From the 2020 result to the 2021 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 | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,925 | €191,826 | +€95,901 | +100.0% |
| Fixed assets | 21/28 | €26,319 | €19,697 | -€6,622 | -25.2% |
| Tangible fixed assets | 22/27 | €23,019 | €16,397 | -€6,622 | -28.8% |
| Furniture and vehicles | 24 | - | €16,397 | +€16,397 | |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €69,606 | €172,129 | +€102,523 | +147.3% |
| Amounts receivable within one year | 40/41 | €28,001 | €154,306 | +€126,305 | +451.1% |
| Trade receivables | 40 | - | €154,272 | +€154,272 | |
| Other amounts receivable | 41 | - | €34 | +€34 | |
| Cash at bank and in hand | 54/58 | €39,686 | €15,490 | -€24,196 | -61.0% |
| Deferred charges and accrued income | 490/1 | - | €2,333 | +€2,333 | |
| Total equity and liabilities | 10/49 | €95,925 | €191,826 | +€95,901 | +100.0% |
| Equity | 10/15 | €28,145 | €91,841 | +€63,696 | +226.3% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €21,945 | €85,641 | +€63,696 | +290.3% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €83,781 | +€83,781 | |
| Amounts payable | 17/49 | €67,780 | €99,985 | +€32,204 | +47.5% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Financial debts | 170/4 | - | €35,000 | +€35,000 | |
| Amounts payable within one year | 42/48 | €31,380 | €62,885 | +€31,504 | +100.4% |
| Trade debts | 44 | €12,493 | €19,324 | +€6,831 | +54.7% |
| Suppliers | 440/4 | - | €19,324 | +€19,324 | |
| Taxes, remuneration and social security | 45 | - | €42,054 | +€42,054 | |
| Taxes | 450/3 | - | €35,708 | +€35,708 | |
| Remuneration and social security | 454/9 | - | €6,346 | +€6,346 | |
| Other amounts payable | 47/48 | - | €1,506 | +€1,506 | |
| Accrued charges and deferred income | 492/3 | - | €2,100 | +€2,100 | |
| Remuneration, social security and pensions | 62 | - | €42,772 | +€42,772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,206 | €8,045 | +€839 | +11.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,746 | +€11,746 | |
| Other operating charges | 640/8 | - | €1,501 | +€1,501 | |
| Gross operating margin | 9900 | €42,955 | €145,962 | +€103,007 | +239.8% |
| Operating profit (loss) | 9901 | €22,440 | €81,898 | +€59,458 | +265.0% |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €1,011 | +€1,011 | |
| Recurring financial charges | 65 | €905 | €1,011 | +€106 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €21,535 | €80,887 | +€59,352 | +275.6% |
| Income taxes | 67/77 | €4,871 | €17,191 | +€12,320 | +252.9% |
| Profit (loss) for the period | 9904 | €16,664 | €63,696 | +€47,032 | +282.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,664 | €63,696 | +€47,032 | +282.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.