ACCURATO: 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.
ACCURATO
Largest movements
- Receivables within one year +€9,746
up €9,746 (+75.8%), from €12,857 to €22,603
of which Trade receivables: +€16,097
- Tangible fixed assets -€9,624
down €9,624 (-39.0%), from €24,692 to €15,068
of which Furniture and vehicles: -€9,103
- Current investments +€5,528
up €5,528 (+55.6%), from €9,946 to €15,474
- Profit (loss) carried forward +€10,288
up €10,288 (+42.1%), from -€24,439 to -€14,151
- Tax, wage and social debts -€1,692
down €1,692 (-14.8%), from €11,429 to €9,737
of which Remuneration and social security: -€1,885
- Gross operating margin +€34,848
up €34,848, from -€13,916 to €20,932
- Other operating charges -€3,693
down €3,693 (-59.3%), from €6,225 to €2,532
- Write-downs +€3,625
up €3,625, from -€3,625 to €0
- Financial charges +€786
up €786 (+1,946%), from €40 to €826
- Financial income +€398
up €398 (+16.0%), from €2,480 to €2,877
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 | €134,272 | €141,196 | +€6,924 | +5.2% |
| Fixed assets | 21/28 | €24,692 | €15,068 | -€9,624 | -39.0% |
| Tangible fixed assets | 22/27 | €24,692 | €15,068 | -€9,624 | -39.0% |
| Furniture and vehicles | 24 | €20,958 | €11,855 | -€9,103 | -43.4% |
| Other tangible fixed assets | 26 | €3,734 | €3,213 | -€521 | -13.9% |
| Current assets | 29/58 | €109,580 | €126,128 | +€16,548 | +15.1% |
| Amounts receivable after more than one year | 29 | €69,000 | €69,000 | = | 0.0% |
| Other amounts receivable | 291 | €69,000 | €69,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,857 | €22,603 | +€9,746 | +75.8% |
| Trade receivables | 40 | €33 | €16,130 | +€16,097 | +49,273% |
| Other amounts receivable | 41 | €12,824 | €6,473 | -€6,351 | -49.5% |
| Current investments | 50/53 | €9,946 | €15,474 | +€5,528 | +55.6% |
| Cash at bank and in hand | 54/58 | €14,423 | €15,382 | +€959 | +6.6% |
| Deferred charges and accrued income | 490/1 | €3,354 | €3,670 | +€315 | +9.4% |
| Total equity and liabilities | 10/49 | €134,272 | €141,196 | +€6,924 | +5.2% |
| Equity | 10/15 | €118,706 | €128,994 | +€10,288 | +8.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €118,145 | €118,145 | = | 0.0% |
| Distributable reserves | 133 | €118,145 | €118,145 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,439 | -€14,151 | +€10,288 | +42.1% |
| Amounts payable | 17/49 | €15,566 | €12,203 | -€3,363 | -21.6% |
| Amounts payable within one year | 42/48 | €14,544 | €11,029 | -€3,514 | -24.2% |
| Trade debts | 44 | €1,114 | €292 | -€822 | -73.8% |
| Suppliers | 440/4 | €1,114 | €292 | -€822 | -73.8% |
| Taxes, remuneration and social security | 45 | €11,429 | €9,737 | -€1,692 | -14.8% |
| Taxes | 450/3 | €9,544 | €9,737 | +€193 | +2.0% |
| Remuneration and social security | 454/9 | €1,885 | €0 | -€1,885 | -100% |
| Other amounts payable | 47/48 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Accrued charges and deferred income | 492/3 | €1,023 | €1,173 | +€151 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,838 | €9,624 | -€214 | -2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,625 | €0 | +€3,625 | |
| Other operating charges | 640/8 | €6,225 | €2,532 | -€3,693 | -59.3% |
| Gross operating margin | 9900 | -€13,916 | €20,932 | +€34,848 | |
| Operating profit (loss) | 9901 | -€26,355 | €8,776 | +€35,131 | |
| Financial income | 75/76B | €2,480 | €2,877 | +€398 | +16.0% |
| Recurring financial income | 75 | €2,480 | €2,877 | +€398 | +16.0% |
| Financial charges | 65/66B | €40 | €826 | +€786 | +1,946% |
| Recurring financial charges | 65 | €40 | €826 | +€786 | +1,946% |
| Profit (loss) for the period before taxes | 9903 | -€23,915 | €10,827 | +€34,743 | |
| Income taxes | 67/77 | €523 | €539 | +€16 | +3.1% |
| Profit (loss) for the period | 9904 | -€24,439 | €10,288 | +€34,727 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,439 | €10,288 | +€34,727 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.