Accursius: what changed
Two fiscal 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.
Accursius
Largest movements
- Cash +€23,107
up €23,107 (+53.0%), from €43,595 to €66,702
mainly Net result for the year (+€57,843) and Other debts (+€13,407)
- Receivables within one year -€6,844
down €6,844 (-99.9%), from €6,851 to €6
of which Other amounts receivable: -€5,500
- Tangible fixed assets -€2,824
down €2,824 (-55.3%), from €5,107 to €2,282
- Deferred charges and accrued income +€1,382
up €1,382 (+804.0%), from €172 to €1,554
- Other debts +€13,407
up €13,407 (+28.3%), from €47,336 to €60,743
- Tax, wage and social debts +€2,100
up €2,100 (+28.1%), from €7,484 to €9,584
- Gross operating margin +€18,436
up €18,436 (+28.2%), from €65,482 to €83,918
- Taxes +€3,642
up €3,642 (+19.4%), from €18,759 to €22,401
- Depreciation +€2,021
up €2,021 (+251.6%), from €803 to €2,824
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 | €55,724 | €70,545 | +€14,821 | +26.6% |
| Fixed assets | 21/28 | €5,107 | €2,282 | -€2,824 | -55.3% |
| Tangible fixed assets | 22/27 | €5,107 | €2,282 | -€2,824 | -55.3% |
| Furniture and vehicles | 24 | €5,107 | €2,282 | -€2,824 | -55.3% |
| Current assets | 29/58 | €50,618 | €68,263 | +€17,645 | +34.9% |
| Amounts receivable within one year | 40/41 | €6,851 | €6 | -€6,844 | -99.9% |
| Trade receivables | 40 | €1,344 | - | -€1,344 | |
| Other amounts receivable | 41 | €5,506 | €6 | -€5,500 | -99.9% |
| Cash at bank and in hand | 54/58 | €43,595 | €66,702 | +€23,107 | +53.0% |
| Deferred charges and accrued income | 490/1 | €172 | €1,554 | +€1,382 | +804.0% |
| Total equity and liabilities | 10/49 | €55,724 | €70,545 | +€14,821 | +26.6% |
| Equity | 10/15 | €100 | €100 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Amounts payable | 17/49 | €55,624 | €70,445 | +€14,821 | +26.6% |
| Amounts payable within one year | 42/48 | €55,228 | €70,445 | +€15,217 | +27.6% |
| Trade debts | 44 | €408 | €118 | -€290 | -71.1% |
| Suppliers | 440/4 | €408 | €118 | -€290 | -71.1% |
| Taxes, remuneration and social security | 45 | €7,484 | €9,584 | +€2,100 | +28.1% |
| Taxes | 450/3 | €7,484 | €9,584 | +€2,100 | +28.1% |
| Other amounts payable | 47/48 | €47,336 | €60,743 | +€13,407 | +28.3% |
| Accrued charges and deferred income | 492/3 | €396 | - | -€396 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €803 | €2,824 | +€2,021 | +251.6% |
| Other operating charges | 640/8 | €677 | €672 | -€5 | -0.7% |
| Gross operating margin | 9900 | €65,482 | €83,918 | +€18,436 | +28.2% |
| Operating profit (loss) | 9901 | €64,001 | €80,421 | +€16,420 | +25.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €301 | €178 | -€124 | -41.1% |
| Recurring financial charges | 65 | €301 | €178 | -€124 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €63,700 | €80,244 | +€16,544 | +26.0% |
| Income taxes | 67/77 | €18,759 | €22,401 | +€3,642 | +19.4% |
| Profit (loss) for the period | 9904 | €44,941 | €57,843 | +€12,902 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,941 | €57,843 | +€12,902 | +28.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.