co-acc: what changed
co-acc
Largest movements
- Cash +€111,602
up €111,602 (+406%), from €27,459 to €139,061
mainly Trade debts (+€106,656) and Net result for the year (+€33,595)
- Receivables within one year +€28,151
up €28,151 (+21.6%), from €130,614 to €158,765
of which Trade receivables: +€26,826
- Trade debts +€106,656
up €106,656 (+4,395%), from €2,426 to €109,082
- Profit (loss) carried forward +€33,595
up €33,595 (+34.1%), from €98,544 to €132,140
- Gross operating margin +€58,655
up €58,655 (+25.0%), from €234,493 to €293,147
- Staff costs +€28,357
up €28,357 (+13.1%), from €216,262 to €244,619
- Write-downs -€12,324
down €12,324, from €5,203 to -€7,121
- Taxes +€9,032
up €9,032 (+203%), from €4,439 to €13,472
- Other operating charges +€6,860
up €6,860 (+722%), from €951 to €7,810
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,263 | €300,819 | +€138,556 | +85.4% |
| Fixed assets | 21/28 | €1,497 | €832 | -€665 | -44.4% |
| Tangible fixed assets | 22/27 | €1,497 | €832 | -€665 | -44.4% |
| Other tangible fixed assets | 26 | €1,497 | €832 | -€665 | -44.4% |
| Current assets | 29/58 | €160,766 | €299,987 | +€139,221 | +86.6% |
| Amounts receivable within one year | 40/41 | €130,614 | €158,765 | +€28,151 | +21.6% |
| Trade receivables | 40 | €130,614 | €157,441 | +€26,826 | +20.5% |
| Other amounts receivable | 41 | - | €1,324 | +€1,324 | |
| Cash at bank and in hand | 54/58 | €27,459 | €139,061 | +€111,602 | +406% |
| Deferred charges and accrued income | 490/1 | €2,693 | €2,161 | -€532 | -19.7% |
| Total equity and liabilities | 10/49 | €162,263 | €300,819 | +€138,556 | +85.4% |
| Equity | 10/15 | €119,004 | €152,600 | +€33,595 | +28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €98,544 | €132,140 | +€33,595 | +34.1% |
| Amounts payable | 17/49 | €43,259 | €148,220 | +€104,961 | +243% |
| Amounts payable within one year | 42/48 | €43,259 | €148,220 | +€104,961 | +243% |
| Trade debts | 44 | €2,426 | €109,082 | +€106,656 | +4,395% |
| Suppliers | 440/4 | €2,426 | €109,082 | +€106,656 | +4,395% |
| Taxes, remuneration and social security | 45 | €40,832 | €39,138 | -€1,695 | -4.2% |
| Taxes | 450/3 | €21,671 | €16,058 | -€5,613 | -25.9% |
| Remuneration and social security | 454/9 | €19,161 | €23,080 | +€3,919 | +20.5% |
| Remuneration, social security and pensions | 62 | €216,262 | €244,619 | +€28,357 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €844 | €665 | -€178 | -21.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,203 | -€7,121 | -€12,324 | |
| Other operating charges | 640/8 | €951 | €7,810 | +€6,860 | +722% |
| Gross operating margin | 9900 | €234,493 | €293,147 | +€58,655 | +25.0% |
| Operating profit (loss) | 9901 | €11,233 | €47,174 | +€35,941 | +320% |
| Financial income | 75/76B | - | €246 | +€246 | |
| Recurring financial income | 75 | - | €246 | +€246 | |
| Financial charges | 65/66B | €1,098 | €353 | -€745 | -67.8% |
| Recurring financial charges | 65 | €1,098 | €353 | -€745 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | €10,135 | €47,067 | +€36,932 | +364% |
| Income taxes | 67/77 | €4,439 | €13,472 | +€9,032 | +203% |
| Profit (loss) for the period | 9904 | €5,696 | €33,595 | +€27,900 | +490% |
| Profit (loss) for the period to be appropriated | 9905 | €5,696 | €33,595 | +€27,900 | +490% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.