Acompaño: 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
Acompaño
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€40,511
2024 · €35,067+€5,444
Equity
€119,713
2024 · €77,312+€42,401
Cash
€21,600
2024 · €22,326-€725
Balance sheet total
€128,956
2024 · €110,174+€18,782
Largest movements
Assets
- Current investments +€20,000
up €20,000 (+24.6%), from €81,190 to €101,190
Equity and liabilities
- Reserves +€37,800
up €37,800 (+112%), from €33,756 to €71,556
of which Distributable reserves: +€37,800
- Other debts -€26,682
down €26,682 (-100%), from €26,682 to €0
- Profit (loss) carried forward +€2,711
up €2,711 (+7.2%), from €37,886 to €40,597
- Tax, wage and social debts +€1,911
up €1,911 (+41.0%), from €4,656 to €6,567
of which Taxes: +€1,911
- Contributions +€1,890
up €1,890 (+33.3%), from €5,670 to €7,560
Income statement
- Turnover +€71,166
new in 2025: €71,166
- Purchases and services +€13,925
new in 2025: €13,925
- Gross operating margin +€11,654
up €11,654 (+25.6%), from €45,587 to €57,241
- Taxes +€9,454
up €9,454 (+104%), from €9,096 to €18,550
- Financial income +€1,688
up €1,688 (+133%), from €1,269 to €2,957
of which Financial income: +€1,688
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
€35,067
Gross operating margin
+€11,654
Depreciation
+€452
Other operating charges
+€95
Financial income
+€1,688
Financial charges
+€1,008
Taxes
-€9,454
Result 2025
€40,511
raises the resultlowers the result
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.
From operations
+€17,385
Investment
-€20,000
Financing
+€1,890
Cash 2024
€22,326
From operations (derived)
+€17,385
Net result for the year
+€40,511
Depreciation
+€485
Receivables within one year
+€7
Trade debts
+€642
Tax, wage and social debts
+€1,911
Other debts
-€26,682
Accrued charges and deferred income
+€510
Investment (derived)
-€20,000
Current investments
-€20,000
Financing
+€1,890
Contributions, distributions and other
+€1,890
Cash 2025
€21,600
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,174 | €128,956 | +€18,782 | +17.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,393 | €908 | -€485 | -34.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €1,393 | €908 | -€485 | -34.8% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €1,024 | €908 | -€115 | -11.2% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | €370 | €0 | -€370 | -100% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €108,781 | €128,048 | +€19,267 | +17.7% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €5,265 | €5,257 | -€7 | -0.1% |
| Trade receivables | 40 | €5,265 | €5,257 | -€7 | -0.1% |
| Other amounts receivable | 41 | - | €0 | = | |
| Current investments | 50/53 | €81,190 | €101,190 | +€20,000 | +24.6% |
| Cash at bank and in hand | 54/58 | €22,326 | €21,600 | -€725 | -3.2% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €110,174 | €128,956 | +€18,782 | +17.0% |
| Equity | 10/15 | €77,312 | €119,713 | +€42,401 | +54.8% |
| Contributions | 10/11 | €5,670 | €7,560 | +€1,890 | +33.3% |
| Capital | 10 | €5,670 | - | -€5,670 | |
| Issued capital | 100 | €7,560 | - | -€7,560 | |
| Uncalled capital | 101 | €1,890 | - | -€1,890 | |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | €33,756 | €71,556 | +€37,800 | +112% |
| Non-distributable reserves | 130/1 | €756 | €756 | = | 0.0% |
| Legal reserve | 130 | €756 | - | -€756 | |
| Reserves not available under the articles | 1311 | - | €756 | +€756 | |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | €33,000 | €70,800 | +€37,800 | +115% |
| Profit (loss) carried forward | 14 | €37,886 | €40,597 | +€2,711 | +7.2% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €32,862 | €9,243 | -€23,619 | -71.9% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €31,715 | €7,586 | -€24,129 | -76.1% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €377 | €1,019 | +€642 | +171% |
| Suppliers | 440/4 | €377 | €1,019 | +€642 | +171% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €4,656 | €6,567 | +€1,911 | +41.0% |
| Taxes | 450/3 | €4,656 | €6,567 | +€1,911 | +41.0% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €26,682 | €0 | -€26,682 | -100% |
| Accrued charges and deferred income | 492/3 | €1,148 | €1,658 | +€510 | +44.4% |
| Turnover | 70 | - | €71,166 | +€71,166 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €13,925 | +€13,925 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €937 | €485 | -€452 | -48.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €692 | €597 | -€95 | -13.8% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €45,587 | €57,241 | +€11,654 | +25.6% |
| Operating profit (loss) | 9901 | €43,957 | €56,159 | +€12,202 | +27.8% |
| Financial income | 75/76B | €1,269 | €2,957 | +€1,688 | +133% |
| Recurring financial income | 75 | €1,269 | €2,957 | +€1,688 | +133% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €1,064 | €55 | -€1,008 | -94.8% |
| Recurring financial charges | 65 | €1,064 | €55 | -€1,008 | -94.8% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €44,163 | €59,061 | +€14,898 | +33.7% |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €9,096 | €18,550 | +€9,454 | +104% |
| Profit (loss) for the period | 9904 | €35,067 | €40,511 | +€5,444 | +15.5% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €35,067 | €40,511 | +€5,444 | +15.5% |
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 26 October 2026 via checked.be.