DISPLAY ACCESSOIRES CONCEPT: 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.
DISPLAY ACCESSOIRES CONCEPT
Largest movements
- Cash +€137,568
up €137,568 (+28.2%), from €487,965 to €625,533
mainly Net result for the year (+€252,293) and Receivables within one year (+€74,993)
- Receivables within one year -€74,993
down €74,993 (-46.5%), from €161,128 to €86,135
of which Trade receivables: -€85,907
- Tangible fixed assets -€25,305
down €25,305 (-20.7%), from €122,092 to €96,788
- Deferred charges and accrued income -€9,652
down €9,652 (-56.1%), from €17,212 to €7,560
- Other debts +€70,540
up €70,540 (+39.0%), from €180,912 to €251,452
- Tax, wage and social debts -€35,385
down €35,385 (-42.6%), from €83,007 to €47,623
- Debts after one year -€11,656
no longer reported in 2025 (was €11,656)
- Gross operating margin -€99,478
down €99,478 (-20.6%), from €482,315 to €382,837
- Taxes -€35,342
down €35,342 (-27.6%), from €128,007 to €92,666
- Depreciation +€12,379
up €12,379 (+56.5%), from €21,918 to €34,297
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 | €788,598 | €816,216 | +€27,618 | +3.5% |
| Fixed assets | 21/28 | €122,292 | €96,988 | -€25,305 | -20.7% |
| Tangible fixed assets | 22/27 | €122,092 | €96,788 | -€25,305 | -20.7% |
| Furniture and vehicles | 24 | €122,092 | €96,788 | -€25,305 | -20.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €666,305 | €719,228 | +€52,923 | +7.9% |
| Amounts receivable within one year | 40/41 | €161,128 | €86,135 | -€74,993 | -46.5% |
| Trade receivables | 40 | €159,832 | €73,925 | -€85,907 | -53.7% |
| Other amounts receivable | 41 | €1,296 | €12,210 | +€10,914 | +841.8% |
| Cash at bank and in hand | 54/58 | €487,965 | €625,533 | +€137,568 | +28.2% |
| Deferred charges and accrued income | 490/1 | €17,212 | €7,560 | -€9,652 | -56.1% |
| Total equity and liabilities | 10/49 | €788,598 | €816,216 | +€27,618 | +3.5% |
| Equity | 10/15 | €492,393 | €494,686 | +€2,293 | +0.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €222,000 | €222,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €220,000 | €220,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €250,393 | €252,686 | +€2,293 | +0.9% |
| Amounts payable | 17/49 | €296,205 | €321,530 | +€25,325 | +8.5% |
| Amounts payable after more than one year | 17 | €11,656 | - | -€11,656 | |
| Financial debts | 170/4 | €11,656 | - | -€11,656 | |
| Amounts payable within one year | 42/48 | €284,549 | €321,530 | +€36,981 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €17,109 | €11,656 | -€5,453 | -31.9% |
| Trade debts | 44 | €3,521 | €10,800 | +€7,279 | +206.7% |
| Suppliers | 440/4 | €3,521 | €10,800 | +€7,279 | +206.7% |
| Taxes, remuneration and social security | 45 | €83,007 | €47,623 | -€35,385 | -42.6% |
| Taxes | 450/3 | €83,007 | €47,623 | -€35,385 | -42.6% |
| Other amounts payable | 47/48 | €180,912 | €251,452 | +€70,540 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,918 | €34,297 | +€12,379 | +56.5% |
| Other operating charges | 640/8 | €1,166 | €2,744 | +€1,578 | +135.4% |
| Non-recurring operating charges | 66A | €25,212 | - | -€25,212 | |
| Gross operating margin | 9900 | €482,315 | €382,837 | -€99,478 | -20.6% |
| Operating profit (loss) | 9901 | €434,019 | €345,796 | -€88,223 | -20.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,788 | €837 | -€1,951 | -70.0% |
| Recurring financial charges | 65 | €2,788 | €837 | -€1,951 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €431,231 | €344,959 | -€86,272 | -20.0% |
| Income taxes | 67/77 | €128,007 | €92,666 | -€35,342 | -27.6% |
| Profit (loss) for the period | 9904 | €303,223 | €252,293 | -€50,930 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €303,223 | €252,293 | -€50,930 | -16.8% |
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 9 October 2026 via checked.be.