B-ACCON: 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.
B-ACCON
Largest movements
- Tangible fixed assets +€45,139
up €45,139 (+5599.8%), from €806 to €45,945
- Cash -€25,115
down €25,115 (-62.8%), from €39,960 to €14,846
mainly Investment in fixed assets (net) (-€66,336) and Receivables within one year (-€10,980)
- Receivables within one year +€10,980
up €10,980 (+980.4%), from €1,120 to €12,100
- Current investments -€4,700
down €4,700 (-21.2%), from €22,200 to €17,500
- Deferred charges and accrued income +€4,047
up €4,047 (+277.4%), from €1,459 to €5,506
- Debts after one year +€14,930
new in 2025: €14,930
- Current portion of long-term debt +€13,288
new in 2025: €13,288
- Reserves +€2,358
up €2,358 (+6.0%), from €39,271 to €41,629
- Trade debts -€1,456
down €1,456 (-89.1%), from €1,633 to €177
- Tax, wage and social debts +€1,230
up €1,230 (+6.3%), from €19,642 to €20,872
- Depreciation +€20,578
up €20,578 (+3321.6%), from €620 to €21,197
- Other operating charges +€5,475
up €5,475 (+1726.1%), from €317 to €5,792
- Financial income +€1,133
up €1,133 (+587.8%), from €193 to €1,326
- Financial charges +€1,066
up €1,066 (+565.7%), from €188 to €1,254
- Gross operating margin -€883
down €883 (-2.4%), from €37,188 to €36,305
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 | €65,545 | €95,897 | +€30,352 | +46.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €806 | €45,945 | +€45,139 | +5599.8% |
| Tangible fixed assets | 22/27 | €806 | €45,945 | +€45,139 | +5599.8% |
| Furniture and vehicles | 24 | €806 | €45,945 | +€45,139 | +5599.8% |
| Current assets | 29/58 | €64,739 | €49,952 | -€14,787 | -22.8% |
| Amounts receivable within one year | 40/41 | €1,120 | €12,100 | +€10,980 | +980.4% |
| Trade receivables | 40 | €1,120 | €12,100 | +€10,980 | +980.4% |
| Current investments | 50/53 | €22,200 | €17,500 | -€4,700 | -21.2% |
| Cash at bank and in hand | 54/58 | €39,960 | €14,846 | -€25,115 | -62.8% |
| Deferred charges and accrued income | 490/1 | €1,459 | €5,506 | +€4,047 | +277.4% |
| Total equity and liabilities | 10/49 | €65,545 | €95,897 | +€30,352 | +46.3% |
| Equity | 10/15 | €44,271 | €46,629 | +€2,358 | +5.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €39,271 | €41,629 | +€2,358 | +6.0% |
| Distributable reserves | 133 | €39,271 | €41,629 | +€2,358 | +6.0% |
| Amounts payable | 17/49 | €21,274 | €49,268 | +€27,994 | +131.6% |
| Amounts payable after more than one year | 17 | - | €14,930 | +€14,930 | |
| Financial debts | 170/4 | - | €14,930 | +€14,930 | |
| Amounts payable within one year | 42/48 | €21,274 | €34,338 | +€13,063 | +61.4% |
| Current portion of amounts payable after more than one year | 42 | - | €13,288 | +€13,288 | |
| Trade debts | 44 | €1,633 | €177 | -€1,456 | -89.1% |
| Suppliers | 440/4 | €1,633 | €177 | -€1,456 | -89.1% |
| Taxes, remuneration and social security | 45 | €19,642 | €20,872 | +€1,230 | +6.3% |
| Taxes | 450/3 | €19,642 | €20,872 | +€1,230 | +6.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €620 | €21,197 | +€20,578 | +3321.6% |
| Other operating charges | 640/8 | €317 | €5,792 | +€5,475 | +1726.1% |
| Gross operating margin | 9900 | €37,188 | €36,305 | -€883 | -2.4% |
| Operating profit (loss) | 9901 | €36,251 | €9,315 | -€26,936 | -74.3% |
| Financial income | 75/76B | €193 | €1,326 | +€1,133 | +587.8% |
| Recurring financial income | 75 | €193 | €1,326 | +€1,133 | +587.8% |
| Financial charges | 65/66B | €188 | €1,254 | +€1,066 | +565.7% |
| Recurring financial charges | 65 | €188 | €1,254 | +€1,066 | +565.7% |
| Profit (loss) for the period before taxes | 9903 | €36,256 | €9,387 | -€26,869 | -74.1% |
| Income taxes | 67/77 | €7,766 | €7,029 | -€738 | -9.5% |
| Profit (loss) for the period | 9904 | €28,489 | €2,358 | -€26,131 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,489 | €2,358 | -€26,131 | -91.7% |
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 6 October 2026 via checked.be.