ACOMPTAGEST: 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.
ACOMPTAGEST
Largest movements
- Tangible fixed assets -€4,601
down €4,601 (-60.1%), from €7,651 to €3,050
- Cash -€224
down €224 (-24.6%), from €912 to €688
mainly Debts after one year (-€8,459) and Current portion of long-term debt (-€1,170)
- Debts after one year -€8,459
down €8,459 (-13.6%), from €62,279 to €53,819
- Profit (loss) carried forward +€6,099
up €6,099 (+6.9%), from -€88,647 to -€82,548
- Current portion of long-term debt -€1,170
down €1,170 (-11.9%), from €9,861 to €8,692
- Tax, wage and social debts -€985
down €985 (-24.8%), from €3,978 to €2,993
- Other debts -€300
down €300 (-43.3%), from €693 to €393
- Gross operating margin +€352
up €352 (+2.5%), from €14,187 to €14,540
- Financial charges -€172
down €172 (-12.4%), from €1,388 to €1,215
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 | €8,563 | €3,738 | -€4,825 | -56.3% |
| Fixed assets | 21/28 | €7,651 | €3,050 | -€4,601 | -60.1% |
| Tangible fixed assets | 22/27 | €7,651 | €3,050 | -€4,601 | -60.1% |
| Furniture and vehicles | 24 | €7,651 | €3,050 | -€4,601 | -60.1% |
| Current assets | 29/58 | €912 | €688 | -€224 | -24.6% |
| Cash at bank and in hand | 54/58 | €912 | €688 | -€224 | -24.6% |
| Total equity and liabilities | 10/49 | €8,563 | €3,738 | -€4,825 | -56.3% |
| Equity | 10/15 | -€68,657 | -€62,558 | +€6,099 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,390 | €1,390 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,390 | €1,390 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,390 | €1,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,647 | -€82,548 | +€6,099 | +6.9% |
| Amounts payable | 17/49 | €77,220 | €66,296 | -€10,924 | -14.1% |
| Amounts payable after more than one year | 17 | €62,279 | €53,819 | -€8,459 | -13.6% |
| Financial debts | 170/4 | €62,279 | €53,819 | -€8,459 | -13.6% |
| Amounts payable within one year | 42/48 | €14,941 | €12,476 | -€2,465 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €9,861 | €8,692 | -€1,170 | -11.9% |
| Trade debts | 44 | €410 | €400 | -€10 | -2.5% |
| Suppliers | 440/4 | €410 | €400 | -€10 | -2.5% |
| Taxes, remuneration and social security | 45 | €3,978 | €2,993 | -€985 | -24.8% |
| Taxes | 450/3 | €3,978 | €2,993 | -€985 | -24.8% |
| Other amounts payable | 47/48 | €693 | €393 | -€300 | -43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,601 | €4,601 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €14,187 | €14,540 | +€352 | +2.5% |
| Operating profit (loss) | 9901 | €9,199 | €9,539 | +€340 | +3.7% |
| Financial charges | 65/66B | €1,388 | €1,215 | -€172 | -12.4% |
| Recurring financial charges | 65 | €1,388 | €1,215 | -€172 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €7,812 | €8,324 | +€512 | +6.6% |
| Income taxes | 67/77 | €2,129 | €2,225 | +€96 | +4.5% |
| Profit (loss) for the period | 9904 | €5,683 | €6,099 | +€416 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,683 | €6,099 | +€416 | +7.3% |
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 12 October 2026 via checked.be.