One Accuro 2.0: what changed
One Accuro 2.0
Largest movements
- Receivables within one year +€6,537
up €6,537 (+1,307%), from €500 to €7,037
- Tangible fixed assets -€3,758
down €3,758 (-35.4%), from €10,603 to €6,845
- Deferred charges and accrued income -€3,357
no longer reported in 2025 (was €3,357)
- Cash -€1,652
down €1,652 (-24.5%), from €6,744 to €5,092
mainly Trade debts (-€7,874) and Receivables within one year (-€6,537)
- Formation expenses -€280
down €280 (-25.2%), from €1,111 to €831
- Trade debts -€7,874
no longer reported in 2025 (was €7,874)
- Reserves +€5,364
up €5,364 (+46.9%), from €11,440 to €16,805
- Gross operating margin -€6,414
down €6,414 (-32.3%), from €19,845 to €13,431
- Depreciation +€1,736
up €1,736 (+51.0%), from €3,404 to €5,140
- Taxes -€1,150
down €1,150 (-32.9%), from €3,500 to €2,350
- Other operating charges -€835
down €835 (-57.2%), from €1,460 to €625
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 | €22,315 | €19,805 | -€2,510 | -11.2% |
| Formation expenses | 20 | €1,111 | €831 | -€280 | -25.2% |
| Fixed assets | 21/28 | €10,603 | €6,845 | -€3,758 | -35.4% |
| Tangible fixed assets | 22/27 | €10,603 | €6,845 | -€3,758 | -35.4% |
| Furniture and vehicles | 24 | €10,603 | €6,845 | -€3,758 | -35.4% |
| Current assets | 29/58 | €10,601 | €12,129 | +€1,528 | +14.4% |
| Amounts receivable within one year | 40/41 | €500 | €7,037 | +€6,537 | +1,307% |
| Other amounts receivable | 41 | €500 | €7,037 | +€6,537 | +1,307% |
| Cash at bank and in hand | 54/58 | €6,744 | €5,092 | -€1,652 | -24.5% |
| Deferred charges and accrued income | 490/1 | €3,357 | - | -€3,357 | |
| Total equity and liabilities | 10/49 | €22,315 | €19,805 | -€2,510 | -11.2% |
| Equity | 10/15 | €14,440 | €19,805 | +€5,364 | +37.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,440 | €16,805 | +€5,364 | +46.9% |
| Distributable reserves | 133 | €11,440 | €16,805 | +€5,364 | +46.9% |
| Amounts payable | 17/49 | €7,874 | - | -€7,874 | |
| Amounts payable within one year | 42/48 | €7,874 | - | -€7,874 | |
| Trade debts | 44 | €7,874 | - | -€7,874 | |
| Suppliers | 440/4 | €7,874 | - | -€7,874 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,404 | €5,140 | +€1,736 | +51.0% |
| Other operating charges | 640/8 | €1,460 | €625 | -€835 | -57.2% |
| Gross operating margin | 9900 | €19,845 | €13,431 | -€6,414 | -32.3% |
| Operating profit (loss) | 9901 | €14,980 | €7,666 | -€7,315 | -48.8% |
| Financial income | 75/76B | - | €49 | +€49 | |
| Recurring financial income | 75 | - | €49 | +€49 | |
| Financial charges | 65/66B | €40 | - | -€40 | |
| Recurring financial charges | 65 | €40 | - | -€40 | |
| Profit (loss) for the period before taxes | 9903 | €14,940 | €7,715 | -€7,225 | -48.4% |
| Income taxes | 67/77 | €3,500 | €2,350 | -€1,150 | -32.9% |
| Profit (loss) for the period | 9904 | €11,440 | €5,364 | -€6,076 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,440 | €5,364 | -€6,076 | -53.1% |
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 2 November 2026 via checked.be.