ACCY: 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.
ACCY
Largest movements
- Tangible fixed assets +€239,836
up €239,836 (+587%), from €40,860 to €280,696
of which Land and buildings: +€248,867
- Receivables within one year +€35,256
up €35,256 (+148%), from €23,742 to €58,997
- Intangible fixed assets -€20,247
down €20,247 (-16.7%), from €121,314 to €101,068
- Cash -€16,804
down €16,804 (-79.6%), from €21,104 to €4,300
mainly Investment in fixed assets (net) (-€249,231) and Receivables within one year (-€35,256)
- Debts after one year +€193,851
up €193,851 (+202%), from €95,923 to €289,774
- Trade debts +€44,627
up €44,627 (+937%), from €4,761 to €49,388
- Other debts -€29,850
down €29,850 (-72.4%), from €41,246 to €11,396
- Profit (loss) carried forward +€19,117
up €19,117 (+277%), from €6,905 to €26,022
- Current portion of long-term debt +€8,862
up €8,862 (+48.5%), from €18,272 to €27,134
- Gross operating margin -€20,543
down €20,543 (-24.0%), from €85,620 to €65,076
- Depreciation +€6,403
up €6,403 (+27.6%), from €23,239 to €29,642
- Taxes -€5,569
down €5,569 (-35.1%), from €15,876 to €10,307
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,020 | €445,061 | +€238,041 | +115% |
| Fixed assets | 21/28 | €162,175 | €381,764 | +€219,589 | +135% |
| Intangible fixed assets | 21 | €121,314 | €101,068 | -€20,247 | -16.7% |
| Tangible fixed assets | 22/27 | €40,860 | €280,696 | +€239,836 | +587% |
| Land and buildings | 22 | - | €248,867 | +€248,867 | |
| Plant, machinery and equipment | 23 | €517 | €459 | -€58 | -11.2% |
| Furniture and vehicles | 24 | €40,343 | €31,370 | -€8,973 | -22.2% |
| Current assets | 29/58 | €44,846 | €63,297 | +€18,452 | +41.1% |
| Amounts receivable within one year | 40/41 | €23,742 | €58,997 | +€35,256 | +148% |
| Trade receivables | 40 | €23,742 | €58,997 | +€35,256 | +148% |
| Cash at bank and in hand | 54/58 | €21,104 | €4,300 | -€16,804 | -79.6% |
| Total equity and liabilities | 10/49 | €207,020 | €445,061 | +€238,041 | +115% |
| Equity | 10/15 | €21,165 | €40,282 | +€19,117 | +90.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,905 | €26,022 | +€19,117 | +277% |
| Amounts payable | 17/49 | €185,855 | €404,779 | +€218,924 | +118% |
| Amounts payable after more than one year | 17 | €95,923 | €289,774 | +€193,851 | +202% |
| Financial debts | 170/4 | €95,923 | €289,774 | +€193,851 | +202% |
| Amounts payable within one year | 42/48 | €89,932 | €115,005 | +€25,073 | +27.9% |
| Current portion of amounts payable after more than one year | 42 | €18,272 | €27,134 | +€8,862 | +48.5% |
| Trade debts | 44 | €4,761 | €49,388 | +€44,627 | +937% |
| Suppliers | 440/4 | €4,761 | €49,388 | +€44,627 | +937% |
| Taxes, remuneration and social security | 45 | €25,652 | €27,087 | +€1,434 | +5.6% |
| Taxes | 450/3 | €25,652 | €27,087 | +€1,434 | +5.6% |
| Other amounts payable | 47/48 | €41,246 | €11,396 | -€29,850 | -72.4% |
| Remuneration, social security and pensions | 62 | - | €524 | +€524 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,239 | €29,642 | +€6,403 | +27.6% |
| Other operating charges | 640/8 | €1,439 | €908 | -€532 | -36.9% |
| Gross operating margin | 9900 | €85,620 | €65,076 | -€20,543 | -24.0% |
| Operating profit (loss) | 9901 | €60,941 | €34,002 | -€26,939 | -44.2% |
| Financial income | 75/76B | €0 | €24 | +€24 | +80,600% |
| Recurring financial income | 75 | €0 | €24 | +€24 | +80,600% |
| Financial charges | 65/66B | €5,045 | €4,602 | -€443 | -8.8% |
| Recurring financial charges | 65 | €5,045 | €4,602 | -€443 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €55,895 | €29,424 | -€26,472 | -47.4% |
| Income taxes | 67/77 | €15,876 | €10,307 | -€5,569 | -35.1% |
| Profit (loss) for the period | 9904 | €40,019 | €19,117 | -€20,903 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,019 | €19,117 | -€20,903 | -52.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.