D & O ACCESSOIRES: 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.
D & O ACCESSOIRES
Largest movements
- Cash +€170
up €170 (+24.8%), from €684 to €854
mainly Trade debts (+€757) and Other debts (+€186)
- Receivables within one year -€80
no longer reported in 2025 (was €80)
- Tangible fixed assets -€70
no longer reported in 2025 (was €70)
- Profit (loss) carried forward -€923
down €923 (-1.3%), from -€69,389 to -€70,312
- Trade debts +€757
up €757 (+36.0%), from €2,103 to €2,860
- Other debts +€186
up €186 (+0.6%), from €31,982 to €32,169
- Purchases and services -€3,545
no longer reported in 2025 (was €3,545)
- Gross operating margin +€2,932
up €2,932 (+82.7%), from -€3,545 to -€613
- Depreciation -€699
down €699 (-90.9%), from €769 to €70
- Taxes -€613
no longer reported in 2025 (was €613)
- Other operating charges -€343
down €343 (-58.8%), from €583 to €240
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 | €834 | €854 | +€20 | +2.4% |
| Fixed assets | 21/28 | €70 | - | -€70 | |
| Tangible fixed assets | 22/27 | €70 | - | -€70 | |
| Plant, machinery and equipment | 23 | €70 | - | -€70 | |
| Current assets | 29/58 | €764 | €854 | +€90 | +11.8% |
| Amounts receivable within one year | 40/41 | €80 | - | -€80 | |
| Other amounts receivable | 41 | €80 | - | -€80 | |
| Cash at bank and in hand | 54/58 | €684 | €854 | +€170 | +24.8% |
| Total equity and liabilities | 10/49 | €834 | €854 | +€20 | +2.4% |
| Equity | 10/15 | -€35,931 | -€36,853 | -€923 | -2.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,459 | €13,459 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,459 | €13,459 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,389 | -€70,312 | -€923 | -1.3% |
| Amounts payable | 17/49 | €36,764 | €37,707 | +€943 | +2.6% |
| Amounts payable within one year | 42/48 | €36,764 | €37,707 | +€943 | +2.6% |
| Trade debts | 44 | €2,103 | €2,860 | +€757 | +36.0% |
| Suppliers | 440/4 | €2,103 | €2,860 | +€757 | +36.0% |
| Taxes, remuneration and social security | 45 | €2,679 | €2,679 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,679 | €2,679 | = | 0.0% |
| Other amounts payable | 47/48 | €31,982 | €32,169 | +€186 | +0.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,545 | - | -€3,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €769 | €70 | -€699 | -90.9% |
| Other operating charges | 640/8 | €583 | €240 | -€343 | -58.8% |
| Gross operating margin | 9900 | -€3,545 | -€613 | +€2,932 | +82.7% |
| Operating profit (loss) | 9901 | -€4,897 | -€922 | +€3,974 | +81.2% |
| Financial charges | 65/66B | €54 | €0 | -€54 | -99.3% |
| Recurring financial charges | 65 | €54 | €0 | -€54 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,951 | -€923 | +€4,028 | +81.4% |
| Income taxes | 67/77 | €613 | - | -€613 | |
| Profit (loss) for the period | 9904 | -€5,564 | -€923 | +€4,642 | +83.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,564 | -€923 | +€4,642 | +83.4% |
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 8 October 2026 via checked.be.