Accuratus: 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.
Accuratus
Largest movements
- Cash -€72,838
down €72,838 (-24.4%), from €297,926 to €225,088
mainly Tax, wage and social debts (-€46,710) and Investment in fixed assets (net) (-€17,415)
- Tangible fixed assets +€15,457
up €15,457, from €0 to €15,457
- Tax, wage and social debts -€46,710
down €46,710 (-97.4%), from €47,936 to €1,226
- Reserves -€4,615
down €4,615 (-1.6%), from €296,492 to €291,878
- Financial income +€7,400
up €7,400 (+280.1%), from €2,642 to €10,042
- Gross operating margin +€2,001
up €2,001 (+14.9%), from -€13,465 to -€11,464
- Depreciation +€1,958
up €1,958, from €0 to €1,958
- Financial charges -€1,236
down €1,236 (-67.1%), from €1,842 to €606
- Other operating charges -€702
down €702 (-57.5%), from €1,222 to €520
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.
Cash bridge derived
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 | €352,778 | €299,243 | -€53,535 | -15.2% |
| Fixed assets | 21/28 | €100 | €15,557 | +€15,457 | +15457.5% |
| Tangible fixed assets | 22/27 | €0 | €15,457 | +€15,457 | |
| Furniture and vehicles | 24 | €0 | €15,457 | +€15,457 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €352,678 | €283,685 | -€68,993 | -19.6% |
| Amounts receivable within one year | 40/41 | €1,107 | €3,547 | +€2,439 | +220.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,107 | €3,547 | +€2,439 | +220.3% |
| Current investments | 50/53 | €53,645 | €53,645 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €297,926 | €225,088 | -€72,838 | -24.4% |
| Deferred charges and accrued income | 490/1 | - | €1,406 | +€1,406 | |
| Total equity and liabilities | 10/49 | €352,778 | €299,243 | -€53,535 | -15.2% |
| Equity | 10/15 | €301,492 | €296,878 | -€4,615 | -1.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €296,492 | €291,878 | -€4,615 | -1.6% |
| Distributable reserves | 133 | €296,492 | €291,878 | -€4,615 | -1.6% |
| Amounts payable | 17/49 | €51,286 | €2,365 | -€48,921 | -95.4% |
| Amounts payable after more than one year | 17 | €3,083 | €595 | -€2,488 | -80.7% |
| Other amounts payable | 178/9 | €3,083 | €595 | -€2,488 | -80.7% |
| Amounts payable within one year | 42/48 | €48,203 | €1,770 | -€46,433 | -96.3% |
| Trade debts | 44 | €267 | €544 | +€277 | +103.9% |
| Suppliers | 440/4 | €267 | €544 | +€277 | +103.9% |
| Taxes, remuneration and social security | 45 | €47,936 | €1,226 | -€46,710 | -97.4% |
| Taxes | 450/3 | €47,936 | €1,226 | -€46,710 | -97.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €1,958 | +€1,958 | |
| Other operating charges | 640/8 | €1,222 | €520 | -€702 | -57.5% |
| Gross operating margin | 9900 | -€13,465 | -€11,464 | +€2,001 | +14.9% |
| Operating profit (loss) | 9901 | -€14,687 | -€13,942 | +€746 | +5.1% |
| Financial income | 75/76B | €2,642 | €10,042 | +€7,400 | +280.1% |
| Recurring financial income | 75 | €2,642 | €10,042 | +€7,400 | +280.1% |
| Financial charges | 65/66B | €1,842 | €606 | -€1,236 | -67.1% |
| Recurring financial charges | 65 | €1,842 | €606 | -€1,236 | -67.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,887 | -€4,506 | +€9,381 | +67.6% |
| Income taxes | 67/77 | €113 | €109 | -€4 | -3.8% |
| Profit (loss) for the period | 9904 | -€14,000 | -€4,615 | +€9,386 | +67.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,000 | -€4,615 | +€9,386 | +67.0% |
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 12 October 2026 via checked.be.