TENDANCE ACCRO: 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.
TENDANCE ACCRO
Largest movements
- Receivables within one year -€1,800
no longer reported in 2025 (was €1,800)
- Cash -€1,180
down €1,180 (-61.7%), from €1,913 to €733
mainly Other debts (-€48,932)
- Deferred charges and accrued income -€1,106
down €1,106 (-96.4%), from €1,147 to €41
- Other debts -€48,932
down €48,932 (-22.2%), from €220,057 to €171,124
- Profit (loss) carried forward +€43,711
up €43,711 (+17.9%), from -€243,803 to -€200,092
- Trade debts +€1,135
up €1,135 (+328%), from €346 to €1,481
- Gross operating margin +€50,507
up €50,507, from -€6,250 to €44,257
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.
Derived cash bridge
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 | €4,860 | €774 | -€4,086 | -84.1% |
| Current assets | 29/58 | €4,860 | €774 | -€4,086 | -84.1% |
| Amounts receivable within one year | 40/41 | €1,800 | - | -€1,800 | |
| Trade receivables | 40 | €1,800 | - | -€1,800 | |
| Cash at bank and in hand | 54/58 | €1,913 | €733 | -€1,180 | -61.7% |
| Deferred charges and accrued income | 490/1 | €1,147 | €41 | -€1,106 | -96.4% |
| Total equity and liabilities | 10/49 | €4,860 | €774 | -€4,086 | -84.1% |
| Equity | 10/15 | -€215,543 | -€171,832 | +€43,711 | +20.3% |
| Contributions | 10/11 | €28,260 | €28,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€243,803 | -€200,092 | +€43,711 | +17.9% |
| Amounts payable | 17/49 | €220,403 | €172,606 | -€47,797 | -21.7% |
| Amounts payable within one year | 42/48 | €220,403 | €172,606 | -€47,797 | -21.7% |
| Trade debts | 44 | €346 | €1,481 | +€1,135 | +328% |
| Suppliers | 440/4 | €346 | €1,481 | +€1,135 | +328% |
| Other amounts payable | 47/48 | €220,057 | €171,124 | -€48,932 | -22.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€6,250 | €44,257 | +€50,507 | |
| Operating profit (loss) | 9901 | -€6,637 | €43,858 | +€50,495 | |
| Financial charges | 65/66B | €146 | €146 | = | 0.0% |
| Recurring financial charges | 65 | €146 | €146 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,783 | €43,711 | +€50,495 | |
| Profit (loss) for the period | 9904 | -€6,783 | €43,711 | +€50,495 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,783 | €43,711 | +€50,495 |
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 16 October 2026 via checked.be.