AKKOLADE: 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.
AKKOLADE
Largest movements
- Tangible fixed assets -€18,479
down €18,479 (-7.4%), from €249,568 to €231,088
of which Land and buildings: -€13,654
- Cash +€7,330
up €7,330 (+3.1%), from €232,914 to €240,244
mainly Depreciation (+€18,479) and Trade debts (+€8,561)
- Debts after one year -€13,472
down €13,472 (-13.0%), from €103,271 to €89,799
- Reserves -€11,213
down €11,213 (-2.6%), from €423,646 to €412,432
of which Distributable reserves: -€11,213
- Trade debts +€8,561
up €8,561 (+290%), from €2,956 to €11,517
- Gross operating margin -€23,812
down €23,812 (-64.1%), from €37,150 to €13,338
- Financial income -€2,488
down €2,488 (-66.6%), from €3,738 to €1,250
- Other operating charges -€2,435
down €2,435 (-77.0%), from €3,164 to €729
- Taxes -€1,745
down €1,745 (-82.6%), from €2,114 to €369
- Financial charges -€611
down €611 (-8.9%), from €6,834 to €6,223
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 | €556,206 | €541,927 | -€14,278 | -2.6% |
| Fixed assets | 21/28 | €249,568 | €231,088 | -€18,479 | -7.4% |
| Tangible fixed assets | 22/27 | €249,568 | €231,088 | -€18,479 | -7.4% |
| Land and buildings | 22 | €224,655 | €211,002 | -€13,654 | -6.1% |
| Plant, machinery and equipment | 23 | €3,456 | €2,602 | -€854 | -24.7% |
| Furniture and vehicles | 24 | €21,457 | €17,485 | -€3,972 | -18.5% |
| Current assets | 29/58 | €306,638 | €310,839 | +€4,201 | +1.4% |
| Amounts receivable after more than one year | 29 | €44,628 | €44,628 | = | 0.0% |
| Other amounts receivable | 291 | €44,628 | €44,628 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,459 | €20,710 | -€1,749 | -7.8% |
| Trade receivables | 40 | €19,312 | €16,563 | -€2,749 | -14.2% |
| Other amounts receivable | 41 | €3,147 | €4,147 | +€1,000 | +31.8% |
| Cash at bank and in hand | 54/58 | €232,914 | €240,244 | +€7,330 | +3.1% |
| Deferred charges and accrued income | 490/1 | €6,637 | €5,258 | -€1,380 | -20.8% |
| Total equity and liabilities | 10/49 | €556,206 | €541,927 | -€14,278 | -2.6% |
| Equity | 10/15 | €429,846 | €418,632 | -€11,213 | -2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €423,646 | €412,432 | -€11,213 | -2.6% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €404,896 | €393,682 | -€11,213 | -2.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €126,360 | €123,295 | -€3,065 | -2.4% |
| Amounts payable after more than one year | 17 | €103,271 | €89,799 | -€13,472 | -13.0% |
| Financial debts | 170/4 | €103,271 | €89,799 | -€13,472 | -13.0% |
| Amounts payable within one year | 42/48 | €22,979 | €33,496 | +€10,517 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €12,142 | €13,472 | +€1,330 | +10.9% |
| Trade debts | 44 | €2,956 | €11,517 | +€8,561 | +290% |
| Suppliers | 440/4 | €2,956 | €11,517 | +€8,561 | +290% |
| Taxes, remuneration and social security | 45 | €7,881 | €8,507 | +€626 | +7.9% |
| Taxes | 450/3 | €6,143 | €6,319 | +€176 | +2.9% |
| Remuneration and social security | 454/9 | €1,738 | €2,188 | +€450 | +25.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €110 | €0 | -€110 | -100% |
| Non-recurring operating income | 76A | €18,182 | €0 | -€18,182 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,255 | €18,479 | +€224 | +1.2% |
| Other operating charges | 640/8 | €3,164 | €729 | -€2,435 | -77.0% |
| Gross operating margin | 9900 | €37,150 | €13,338 | -€23,812 | -64.1% |
| Operating profit (loss) | 9901 | €15,731 | -€5,871 | -€21,602 | |
| Financial income | 75/76B | €3,738 | €1,250 | -€2,488 | -66.6% |
| Recurring financial income | 75 | €3,738 | €1,250 | -€2,488 | -66.6% |
| Financial charges | 65/66B | €6,834 | €6,223 | -€611 | -8.9% |
| Recurring financial charges | 65 | €6,834 | €6,223 | -€611 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €12,635 | -€10,845 | -€23,479 | |
| Income taxes | 67/77 | €2,114 | €369 | -€1,745 | -82.6% |
| Profit (loss) for the period | 9904 | €10,521 | -€11,213 | -€21,734 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,521 | -€11,213 | -€21,734 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.