AccurIT: 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.
AccurIT
Largest movements
- Tangible fixed assets -€14,059
down €14,059 (-3.5%), from €399,710 to €385,651
of which Land and buildings: -€10,850
- Cash +€8,474
up €8,474 (+7.7%), from €110,760 to €119,234
mainly Net result for the year (+€23,318) and Depreciation (+€18,211)
- Debts after one year -€24,428
down €24,428 (-20.8%), from €117,616 to €93,188
- Reserves +€23,318
up €23,318 (+13.5%), from €172,343 to €195,661
- Gross operating margin -€24,600
down €24,600 (-31.7%), from €77,586 to €52,986
- Taxes -€5,228
down €5,228 (-46.5%), from €11,253 to €6,025
- Other operating charges +€1,434
up €1,434 (+83.8%), from €1,712 to €3,145
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 | €564,097 | €564,017 | -€80 | 0.0% |
| Fixed assets | 21/28 | €399,710 | €385,651 | -€14,059 | -3.5% |
| Tangible fixed assets | 22/27 | €399,710 | €385,651 | -€14,059 | -3.5% |
| Land and buildings | 22 | €374,350 | €363,500 | -€10,850 | -2.9% |
| Furniture and vehicles | 24 | €25,360 | €22,151 | -€3,209 | -12.7% |
| Current assets | 29/58 | €164,387 | €178,366 | +€13,978 | +8.5% |
| Amounts receivable within one year | 40/41 | €51,903 | €56,965 | +€5,062 | +9.8% |
| Trade receivables | 40 | €43,469 | €39,398 | -€4,072 | -9.4% |
| Other amounts receivable | 41 | €8,434 | €17,567 | +€9,133 | +108% |
| Cash at bank and in hand | 54/58 | €110,760 | €119,234 | +€8,474 | +7.7% |
| Deferred charges and accrued income | 490/1 | €1,725 | €2,167 | +€443 | +25.7% |
| Total equity and liabilities | 10/49 | €564,097 | €564,017 | -€80 | 0.0% |
| Equity | 10/15 | €323,627 | €346,944 | +€23,318 | +7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,343 | €195,661 | +€23,318 | +13.5% |
| Distributable reserves | 133 | €172,343 | €195,661 | +€23,318 | +13.5% |
| Profit (loss) carried forward | 14 | €132,684 | €132,684 | = | 0.0% |
| Amounts payable | 17/49 | €240,470 | €217,073 | -€23,398 | -9.7% |
| Amounts payable after more than one year | 17 | €117,616 | €93,188 | -€24,428 | -20.8% |
| Financial debts | 170/4 | €117,616 | €93,188 | -€24,428 | -20.8% |
| Amounts payable within one year | 42/48 | €122,854 | €123,884 | +€1,030 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €23,971 | €24,428 | +€456 | +1.9% |
| Trade debts | 44 | €750 | €597 | -€153 | -20.4% |
| Suppliers | 440/4 | €750 | €597 | -€153 | -20.4% |
| Taxes, remuneration and social security | 45 | €13,305 | €13,732 | +€426 | +3.2% |
| Taxes | 450/3 | €3,002 | €3,371 | +€369 | +12.3% |
| Remuneration and social security | 454/9 | €10,303 | €10,361 | +€58 | +0.6% |
| Other amounts payable | 47/48 | €84,828 | €85,128 | +€300 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,421 | €18,211 | -€210 | -1.1% |
| Other operating charges | 640/8 | €1,712 | €3,145 | +€1,434 | +83.8% |
| Gross operating margin | 9900 | €77,586 | €52,986 | -€24,600 | -31.7% |
| Operating profit (loss) | 9901 | €57,453 | €31,629 | -€25,824 | -44.9% |
| Financial income | 75/76B | €156 | €486 | +€330 | +212% |
| Recurring financial income | 75 | €156 | €486 | +€330 | +212% |
| Financial charges | 65/66B | €3,327 | €2,773 | -€555 | -16.7% |
| Recurring financial charges | 65 | €3,327 | €2,773 | -€555 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €54,281 | €29,342 | -€24,939 | -45.9% |
| Income taxes | 67/77 | €11,253 | €6,025 | -€5,228 | -46.5% |
| Profit (loss) for the period | 9904 | €43,029 | €23,318 | -€19,711 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,029 | €23,318 | -€19,711 | -45.8% |
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.