Accuris: 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.
What changed
Accuris
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€69,723
2024 · €81,081-€11,358
Equity
€2.2m
2024 · €2.1m+€29,723
Cash
€17,702
2024 · €1,700+€16,002
Balance sheet total
€3.4m
2024 · €3.4m-€62,603
Largest movements
Assets
- Receivables within one year -€53,847
down €53,847 (-26.4%), from €203,735 to €149,888
of which Trade receivables: -€28,563
Equity and liabilities
- Advances received -€75,000
down €75,000 (-60.0%), from €125,000 to €50,000
Income statement
- Financial income -€23,316
down €23,316 (-51.2%), from €45,528 to €22,211
- Financial charges -€4,494
down €4,494 (-31.8%), from €14,144 to €9,650
- Taxes -€3,044
down €3,044 (-25.9%), from €11,760 to €8,716
- Gross operating margin +€2,949
up €2,949 (+3.3%), from €88,796 to €91,745
- Other operating charges -€1,471
down €1,471 (-57.0%), from €2,580 to €1,109
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.
Result 2024
€81,081
Gross operating margin
+€2,949
Other operating charges
+€1,471
Financial income
-€23,316
Financial charges
+€4,494
Taxes
+€3,044
Result 2025
€69,723
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.
From operations
+€76,070
Investment
€0
Financing
-€60,068
Cash 2024
€1,700
From operations (derived)
+€76,070
Net result for the year
+€69,723
Depreciation
+€24,758
Receivables within one year
+€53,847
Trade debts
-€3,362
Tax, wage and social debts
-€86
Advances received
-€75,000
Other debts
+€6,189
Financing
-€60,068
Debts after one year
-€14,958
Current portion of long-term debt
-€4,610
Short-term financial debts
-€500
Contributions, distributions and other
-€40,000
Cash 2025
€17,702
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,417,072 | €3,354,469 | -€62,603 | -1.8% |
| Fixed assets | 21/28 | €1,436,636 | €1,411,878 | -€24,758 | -1.7% |
| Tangible fixed assets | 22/27 | €746,247 | €721,488 | -€24,758 | -3.3% |
| Land and buildings | 22 | €745,371 | €720,612 | -€24,758 | -3.3% |
| Other tangible fixed assets | 26 | €876 | €876 | = | 0.0% |
| Financial fixed assets | 28 | €690,390 | €690,390 | = | 0.0% |
| Current assets | 29/58 | €1,980,436 | €1,942,591 | -€37,845 | -1.9% |
| Amounts receivable after more than one year | 29 | €1,775,000 | €1,775,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,775,000 | €1,775,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €203,735 | €149,888 | -€53,847 | -26.4% |
| Trade receivables | 40 | €57,606 | €29,042 | -€28,563 | -49.6% |
| Other amounts receivable | 41 | €146,130 | €120,846 | -€25,283 | -17.3% |
| Cash at bank and in hand | 54/58 | €1,700 | €17,702 | +€16,002 | +941.1% |
| Total equity and liabilities | 10/49 | €3,417,072 | €3,354,469 | -€62,603 | -1.8% |
| Equity | 10/15 | €2,120,990 | €2,150,713 | +€29,723 | +1.4% |
| Contributions | 10/11 | €1,372,081 | €1,372,081 | = | 0.0% |
| Capital | 10 | €1,137,831 | €1,137,831 | = | 0.0% |
| Issued capital | 100 | €1,137,831 | €1,137,831 | = | 0.0% |
| Contributions outside capital | 11 | €234,250 | €234,250 | = | 0.0% |
| Share premium | 1100/10 | €234,250 | €234,250 | = | 0.0% |
| Reserves | 13 | €748,909 | €778,632 | +€29,723 | +4.0% |
| Non-distributable reserves | 130/1 | €58,026 | €61,512 | +€3,486 | +6.0% |
| Legal reserve | 130 | €58,026 | €61,512 | +€3,486 | +6.0% |
| Distributable reserves | 133 | €690,883 | €717,120 | +€26,237 | +3.8% |
| Amounts payable | 17/49 | €1,296,082 | €1,203,756 | -€92,326 | -7.1% |
| Amounts payable after more than one year | 17 | €364,152 | €349,194 | -€14,958 | -4.1% |
| Financial debts | 170/4 | €364,152 | €349,194 | -€14,958 | -4.1% |
| Amounts payable within one year | 42/48 | €931,930 | €854,562 | -€77,368 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €24,512 | €19,902 | -€4,610 | -18.8% |
| Financial debts | 43 | €27,500 | €27,000 | -€500 | -1.8% |
| Credit institutions | 430/8 | €27,500 | €27,000 | -€500 | -1.8% |
| Trade debts | 44 | €23,737 | €20,375 | -€3,362 | -14.2% |
| Suppliers | 440/4 | €23,737 | €20,375 | -€3,362 | -14.2% |
| Advances received on contracts in progress | 46 | €125,000 | €50,000 | -€75,000 | -60.0% |
| Taxes, remuneration and social security | 45 | €16,893 | €16,808 | -€86 | -0.5% |
| Taxes | 450/3 | €16,893 | €16,808 | -€86 | -0.5% |
| Other amounts payable | 47/48 | €714,288 | €720,477 | +€6,189 | +0.9% |
| Non-recurring operating income | 76A | €17,777 | - | -€17,777 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,758 | €24,758 | = | 0.0% |
| Other operating charges | 640/8 | €2,580 | €1,109 | -€1,471 | -57.0% |
| Gross operating margin | 9900 | €88,796 | €91,745 | +€2,949 | +3.3% |
| Operating profit (loss) | 9901 | €61,457 | €65,877 | +€4,420 | +7.2% |
| Financial income | 75/76B | €45,528 | €22,211 | -€23,316 | -51.2% |
| Recurring financial income | 75 | €45,528 | €22,211 | -€23,316 | -51.2% |
| Financial charges | 65/66B | €14,144 | €9,650 | -€4,494 | -31.8% |
| Recurring financial charges | 65 | €14,144 | €9,650 | -€4,494 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €92,840 | €78,439 | -€14,402 | -15.5% |
| Income taxes | 67/77 | €11,760 | €8,716 | -€3,044 | -25.9% |
| Profit (loss) for the period | 9904 | €81,081 | €69,723 | -€11,358 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €81,081 | €69,723 | -€11,358 | -14.0% |
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 12 October 2026 via checked.be.