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
- Current investments +€72,000
up €72,000 (+60.6%), from €118,778 to €190,778
- Cash +€14,737
up €14,737 (+110%), from €13,453 to €28,189
mainly Net result for the year (+€56,049) and Tax, wage and social debts (+€27,912)
- Tangible fixed assets -€11,082
down €11,082 (-26.2%), from €42,295 to €31,212
of which Furniture and vehicles: -€8,248
- Reserves +€56,477
up €56,477 (+36.4%), from €155,314 to €211,791
- Tax, wage and social debts +€27,912
up €27,912 (+595%), from €4,695 to €32,607
- Debts after one year -€5,108
down €5,108 (-85.4%), from €5,978 to €871
- Gross operating margin +€85,919
up €85,919 (+667%), from €12,886 to €98,805
- Taxes +€28,811
up €28,811 (+4,487%), from €642 to €29,453
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 | €197,233 | €275,362 | +€78,128 | +39.6% |
| Fixed assets | 21/28 | €42,295 | €31,212 | -€11,082 | -26.2% |
| Tangible fixed assets | 22/27 | €42,295 | €31,212 | -€11,082 | -26.2% |
| Plant, machinery and equipment | 23 | €6,465 | €5,137 | -€1,327 | -20.5% |
| Furniture and vehicles | 24 | €25,783 | €17,535 | -€8,248 | -32.0% |
| Other tangible fixed assets | 26 | €10,047 | €8,539 | -€1,507 | -15.0% |
| Current assets | 29/58 | €154,939 | €244,149 | +€89,211 | +57.6% |
| Amounts receivable within one year | 40/41 | €21,103 | €23,119 | +€2,016 | +9.6% |
| Trade receivables | 40 | €21,103 | €22,988 | +€1,885 | +8.9% |
| Other amounts receivable | 41 | - | €131 | +€131 | |
| Current investments | 50/53 | €118,778 | €190,778 | +€72,000 | +60.6% |
| Cash at bank and in hand | 54/58 | €13,453 | €28,189 | +€14,737 | +110% |
| Deferred charges and accrued income | 490/1 | €1,606 | €2,063 | +€458 | +28.5% |
| Total equity and liabilities | 10/49 | €197,233 | €275,362 | +€78,128 | +39.6% |
| Equity | 10/15 | €174,343 | €230,391 | +€56,049 | +32.1% |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Reserves | 13 | €155,314 | €211,791 | +€56,477 | +36.4% |
| Distributable reserves | 133 | €155,314 | €211,791 | +€56,477 | +36.4% |
| Profit (loss) carried forward | 14 | -€1,432 | - | +€1,432 | |
| Amounts payable | 17/49 | €22,891 | €44,970 | +€22,079 | +96.5% |
| Amounts payable after more than one year | 17 | €5,978 | €871 | -€5,108 | -85.4% |
| Financial debts | 170/4 | €5,978 | €871 | -€5,108 | -85.4% |
| Amounts payable within one year | 42/48 | €16,912 | €44,099 | +€27,187 | +161% |
| Current portion of amounts payable after more than one year | 42 | €4,912 | €5,108 | +€196 | +4.0% |
| Trade debts | 44 | €3,423 | €4,813 | +€1,390 | +40.6% |
| Suppliers | 440/4 | €3,423 | €4,813 | +€1,390 | +40.6% |
| Taxes, remuneration and social security | 45 | €4,695 | €32,607 | +€27,912 | +595% |
| Taxes | 450/3 | €4,695 | €32,607 | +€27,912 | +595% |
| Other amounts payable | 47/48 | €3,883 | €1,572 | -€2,311 | -59.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,625 | €11,939 | -€686 | -5.4% |
| Other operating charges | 640/8 | €888 | €682 | -€206 | -23.2% |
| Non-recurring operating charges | 66A | - | €343 | +€343 | |
| Gross operating margin | 9900 | €12,886 | €98,805 | +€85,919 | +667% |
| Operating profit (loss) | 9901 | -€627 | €85,841 | +€86,468 | |
| Financial income | 75/76B | €435 | €187 | -€248 | -57.0% |
| Recurring financial income | 75 | €435 | €187 | -€248 | -57.0% |
| Financial charges | 65/66B | €597 | €526 | -€71 | -11.9% |
| Recurring financial charges | 65 | €597 | €526 | -€71 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€790 | €85,502 | +€86,292 | |
| Income taxes | 67/77 | €642 | €29,453 | +€28,811 | +4,487% |
| Profit (loss) for the period | 9904 | -€1,432 | €56,049 | +€57,481 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,432 | €56,049 | +€57,481 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.