ACCOBIE: 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.
ACCOBIE
Largest movements
- Tangible fixed assets +€44,536
up €44,536 (+314%), from €14,162 to €58,698
of which Other tangible fixed assets: +€45,687
- Cash +€15,059
up €15,059 (+35.5%), from €42,453 to €57,512
mainly Debts after one year (+€29,502) and Net result for the year (+€26,229)
- Receivables within one year -€12,393
down €12,393 (-46.9%), from €26,402 to €14,009
of which Trade receivables: -€11,327
- Debts after one year +€29,502
new in 2025: €29,502
- Current portion of long-term debt +€11,488
new in 2025: €11,488
- Profit (loss) carried forward -€11,271
down €11,271 (-88.9%), from €12,676 to €1,405
- Tax, wage and social debts +€10,755
up €10,755 (+121%), from €8,905 to €19,660
of which Taxes: +€8,455
- Other debts +€6,572
up €6,572 (+21.2%), from €30,958 to €37,530
- Gross operating margin -€2,527
down €2,527 (-5.6%), from €45,115 to €42,589
- Depreciation +€1,873
up €1,873 (+42.4%), from €4,419 to €6,292
- Financial charges +€742
up €742 (+422%), from €176 to €917
- Taxes -€692
down €692 (-7.7%), from €9,009 to €8,317
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 | €85,082 | €133,345 | +€48,263 | +56.7% |
| Fixed assets | 21/28 | €14,162 | €58,698 | +€44,536 | +314% |
| Tangible fixed assets | 22/27 | €14,162 | €58,698 | +€44,536 | +314% |
| Furniture and vehicles | 24 | €2,777 | €1,626 | -€1,151 | -41.5% |
| Other tangible fixed assets | 26 | €11,385 | €57,072 | +€45,687 | +401% |
| Current assets | 29/58 | €70,920 | €74,647 | +€3,727 | +5.3% |
| Amounts receivable within one year | 40/41 | €26,402 | €14,009 | -€12,393 | -46.9% |
| Trade receivables | 40 | €25,336 | €14,009 | -€11,327 | -44.7% |
| Other amounts receivable | 41 | €1,066 | - | -€1,066 | |
| Cash at bank and in hand | 54/58 | €42,453 | €57,512 | +€15,059 | +35.5% |
| Deferred charges and accrued income | 490/1 | €2,065 | €3,126 | +€1,061 | +51.4% |
| Total equity and liabilities | 10/49 | €85,082 | €133,345 | +€48,263 | +56.7% |
| Equity | 10/15 | €45,136 | €33,865 | -€11,271 | -25.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Distributable reserves | 133 | €13,860 | €13,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,676 | €1,405 | -€11,271 | -88.9% |
| Amounts payable | 17/49 | €39,946 | €99,480 | +€59,534 | +149% |
| Amounts payable after more than one year | 17 | - | €29,502 | +€29,502 | |
| Financial debts | 170/4 | - | €29,502 | +€29,502 | |
| Amounts payable within one year | 42/48 | €39,946 | €69,978 | +€30,032 | +75.2% |
| Current portion of amounts payable after more than one year | 42 | - | €11,488 | +€11,488 | |
| Trade debts | 44 | €83 | €1,300 | +€1,217 | +1,472% |
| Suppliers | 440/4 | €83 | €1,300 | +€1,217 | +1,472% |
| Taxes, remuneration and social security | 45 | €8,905 | €19,660 | +€10,755 | +121% |
| Taxes | 450/3 | €8,905 | €17,360 | +€8,455 | +94.9% |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €30,958 | €37,530 | +€6,572 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,419 | €6,292 | +€1,873 | +42.4% |
| Other operating charges | 640/8 | €889 | €834 | -€56 | -6.3% |
| Gross operating margin | 9900 | €45,115 | €42,589 | -€2,527 | -5.6% |
| Operating profit (loss) | 9901 | €39,807 | €35,463 | -€4,344 | -10.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €176 | €917 | +€742 | +422% |
| Recurring financial charges | 65 | €176 | €917 | +€742 | +422% |
| Profit (loss) for the period before taxes | 9903 | €39,632 | €34,546 | -€5,086 | -12.8% |
| Income taxes | 67/77 | €9,009 | €8,317 | -€692 | -7.7% |
| Profit (loss) for the period | 9904 | €30,622 | €26,229 | -€4,394 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,622 | €26,229 | -€4,394 | -14.3% |
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 19 October 2026 via checked.be.