Accures Consulting: 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.
Accures Consulting
Largest movements
- Cash +€94,880
up €94,880 (+68.2%), from €139,150 to €234,030
mainly Net result for the year (+€79,610) and Depreciation (+€53,571)
- Intangible fixed assets -€30,000
down €30,000 (-22.2%), from €135,000 to €105,000
- Receivables within one year -€25,704
down €25,704 (-27.6%), from €93,200 to €67,496
of which Trade receivables: -€23,568
- Tangible fixed assets -€21,236
down €21,236 (-6.9%), from €307,034 to €285,798
- Reserves +€66,987
up €66,987 (+47.1%), from €142,297 to €209,283
- Debts after one year -€23,266
down €23,266 (-12.4%), from €187,837 to €164,572
- Other debts -€16,195
down €16,195 (-8.7%), from €185,309 to €169,114
- Tax, wage and social debts +€11,809
up €11,809 (+20.9%), from €56,489 to €68,298
of which Remuneration and social security: +€9,710
- Trade debts -€10,006
down €10,006 (-18.6%), from €53,766 to €43,760
- Staff costs +€33,247
up €33,247 (+17.7%), from €187,384 to €220,631
- Gross operating margin +€25,254
up €25,254 (+6.9%), from €368,445 to €393,700
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 | €676,327 | €696,965 | +€20,638 | +3.1% |
| Fixed assets | 21/28 | €442,034 | €390,798 | -€51,236 | -11.6% |
| Intangible fixed assets | 21 | €135,000 | €105,000 | -€30,000 | -22.2% |
| Tangible fixed assets | 22/27 | €307,034 | €285,798 | -€21,236 | -6.9% |
| Land and buildings | 22 | €254,417 | €248,856 | -€5,561 | -2.2% |
| Plant, machinery and equipment | 23 | €6,069 | €4,443 | -€1,626 | -26.8% |
| Furniture and vehicles | 24 | €25,682 | €16,034 | -€9,648 | -37.6% |
| Other tangible fixed assets | 26 | €20,866 | €16,465 | -€4,401 | -21.1% |
| Current assets | 29/58 | €234,293 | €306,168 | +€71,875 | +30.7% |
| Amounts receivable within one year | 40/41 | €93,200 | €67,496 | -€25,704 | -27.6% |
| Trade receivables | 40 | €89,472 | €65,903 | -€23,568 | -26.3% |
| Other amounts receivable | 41 | €3,729 | €1,593 | -€2,135 | -57.3% |
| Cash at bank and in hand | 54/58 | €139,150 | €234,030 | +€94,880 | +68.2% |
| Deferred charges and accrued income | 490/1 | €1,943 | €4,642 | +€2,699 | +139% |
| Total equity and liabilities | 10/49 | €676,327 | €696,965 | +€20,638 | +3.1% |
| Equity | 10/15 | €160,897 | €227,883 | +€66,987 | +41.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,297 | €209,283 | +€66,987 | +47.1% |
| Distributable reserves | 133 | €142,297 | €209,283 | +€66,987 | +47.1% |
| Amounts payable | 17/49 | €515,430 | €469,082 | -€46,348 | -9.0% |
| Amounts payable after more than one year | 17 | €187,837 | €164,572 | -€23,266 | -12.4% |
| Financial debts | 170/4 | €187,837 | €164,572 | -€23,266 | -12.4% |
| Amounts payable within one year | 42/48 | €326,890 | €304,408 | -€22,482 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €31,327 | €23,237 | -€8,089 | -25.8% |
| Trade debts | 44 | €53,766 | €43,760 | -€10,006 | -18.6% |
| Suppliers | 440/4 | €53,766 | €43,760 | -€10,006 | -18.6% |
| Taxes, remuneration and social security | 45 | €56,489 | €68,298 | +€11,809 | +20.9% |
| Taxes | 450/3 | €15,413 | €17,512 | +€2,099 | +13.6% |
| Remuneration and social security | 454/9 | €41,076 | €50,786 | +€9,710 | +23.6% |
| Other amounts payable | 47/48 | €185,309 | €169,114 | -€16,195 | -8.7% |
| Accrued charges and deferred income | 492/3 | €702 | €102 | -€600 | -85.5% |
| Remuneration, social security and pensions | 62 | €187,384 | €220,631 | +€33,247 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,572 | €53,571 | -€1 | 0.0% |
| Other operating charges | 640/8 | €6,253 | €4,549 | -€1,704 | -27.3% |
| Gross operating margin | 9900 | €368,445 | €393,700 | +€25,254 | +6.9% |
| Operating profit (loss) | 9901 | €121,236 | €114,948 | -€6,288 | -5.2% |
| Financial income | 75/76B | €1,755 | €2,228 | +€474 | +27.0% |
| Recurring financial income | 75 | €1,755 | €2,228 | +€474 | +27.0% |
| Financial charges | 65/66B | €3,049 | €3,505 | +€455 | +14.9% |
| Recurring financial charges | 65 | €3,049 | €3,505 | +€455 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €119,941 | €113,672 | -€6,269 | -5.2% |
| Income taxes | 67/77 | €37,002 | €34,062 | -€2,941 | -7.9% |
| Profit (loss) for the period | 9904 | €82,939 | €79,610 | -€3,328 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €82,939 | €79,610 | -€3,328 | -4.0% |
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 25 October 2026 via checked.be.