FI-ACC: 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.
FI-ACC
Largest movements
- Tangible fixed assets -€14,954
down €14,954 (-7.0%), from €214,454 to €199,500
- Receivables within one year +€11,013
up €11,013 (+24.1%), from €45,655 to €56,668
of which Trade receivables: +€9,707
- Cash +€5,318
up €5,318 (+25.7%), from €20,675 to €25,993
mainly Depreciation (+€14,954) and Net result for the year (+€4,165)
- Other debts -€5,180
no longer reported in 2025 (was €5,180)
- Profit (loss) carried forward +€4,165
up €4,165 (+7.5%), from -€55,184 to -€51,019
- Gross operating margin +€10,348
up €10,348 (+101.4%), from €10,201 to €20,549
- Financial income -€823
no longer reported in 2025 (was €823)
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 | €287,640 | €286,142 | -€1,498 | -0.5% |
| Fixed assets | 21/28 | €214,454 | €199,500 | -€14,954 | -7.0% |
| Tangible fixed assets | 22/27 | €214,454 | €199,500 | -€14,954 | -7.0% |
| Other tangible fixed assets | 26 | €214,454 | €199,500 | -€14,954 | -7.0% |
| Current assets | 29/58 | €73,186 | €86,642 | +€13,456 | +18.4% |
| Amounts receivable within one year | 40/41 | €45,655 | €56,668 | +€11,013 | +24.1% |
| Trade receivables | 40 | €45,655 | €55,362 | +€9,707 | +21.3% |
| Other amounts receivable | 41 | - | €1,306 | +€1,306 | |
| Cash at bank and in hand | 54/58 | €20,675 | €25,993 | +€5,318 | +25.7% |
| Deferred charges and accrued income | 490/1 | €6,856 | €3,981 | -€2,875 | -41.9% |
| Total equity and liabilities | 10/49 | €287,640 | €286,142 | -€1,498 | -0.5% |
| Equity | 10/15 | €278,567 | €282,732 | +€4,165 | +1.5% |
| Contributions | 10/11 | €116,850 | €116,850 | = | 0.0% |
| Capital | 10 | €116,850 | €116,850 | = | 0.0% |
| Issued capital | 100 | €116,850 | €116,850 | = | 0.0% |
| Reserves | 13 | €216,901 | €216,901 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,612 | €10,612 | = | 0.0% |
| Legal reserve | 130 | €10,612 | €10,612 | = | 0.0% |
| Distributable reserves | 133 | €206,289 | €206,289 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,184 | -€51,019 | +€4,165 | +7.5% |
| Amounts payable | 17/49 | €9,073 | €3,410 | -€5,663 | -62.4% |
| Amounts payable within one year | 42/48 | €9,073 | €3,410 | -€5,663 | -62.4% |
| Trade debts | 44 | €3,893 | €3,410 | -€483 | -12.4% |
| Suppliers | 440/4 | €3,893 | €3,410 | -€483 | -12.4% |
| Other amounts payable | 47/48 | €5,180 | - | -€5,180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,955 | €14,954 | -€1 | 0.0% |
| Other operating charges | 640/8 | €1,267 | €1,260 | -€7 | -0.6% |
| Gross operating margin | 9900 | €10,201 | €20,549 | +€10,348 | +101.4% |
| Operating profit (loss) | 9901 | -€6,021 | €4,335 | +€10,356 | |
| Financial income | 75/76B | €823 | - | -€823 | |
| Recurring financial income | 75 | €823 | - | -€823 | |
| Financial charges | 65/66B | €255 | €170 | -€85 | -33.3% |
| Recurring financial charges | 65 | €255 | €170 | -€85 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,453 | €4,165 | +€9,618 | |
| Profit (loss) for the period | 9904 | -€5,453 | €4,165 | +€9,618 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,453 | €4,165 | +€9,618 |
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 7 October 2026 via checked.be.