A.C.C.E.S.S.: 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.
A.C.C.E.S.S.
Largest movements
- Receivables within one year +€18,272
up €18,272 (+17.3%), from €105,764 to €124,036
of which Other amounts receivable: +€31,684
- Tangible fixed assets -€18,263
down €18,263 (-46.4%), from €39,401 to €21,138
- Deferred charges and accrued income +€6,491
up €6,491 (+35.4%), from €18,348 to €24,840
- Reserves +€39,433
up €39,433 (+24.3%), from €162,221 to €201,654
of which Distributable reserves: +€39,433
- Short-term financial debts -€19,806
down €19,806 (-100%), from €19,806 to €0
- Debts after one year -€16,030
down €16,030 (-15.9%), from €100,649 to €84,618
- Gross operating margin +€40,230
up €40,230 (+102%), from €39,450 to €79,680
- Taxes +€13,524
up €13,524 (+113%), from €11,922 to €25,446
- Financial income +€1,383
up €1,383 (+15.0%), from €9,194 to €10,577
- Depreciation +€1,153
up €1,153 (+6.7%), from €17,111 to €18,263
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 | €563,514 | €573,824 | +€10,311 | +1.8% |
| Fixed assets | 21/28 | €39,401 | €21,138 | -€18,263 | -46.4% |
| Tangible fixed assets | 22/27 | €39,401 | €21,138 | -€18,263 | -46.4% |
| Furniture and vehicles | 24 | €39,401 | €21,138 | -€18,263 | -46.4% |
| Current assets | 29/58 | €524,113 | €552,687 | +€28,574 | +5.5% |
| Amounts receivable after more than one year | 29 | €400,000 | €400,000 | = | 0.0% |
| Other amounts receivable | 291 | €400,000 | €400,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €105,764 | €124,036 | +€18,272 | +17.3% |
| Trade receivables | 40 | €35,730 | €22,318 | -€13,412 | -37.5% |
| Other amounts receivable | 41 | €70,034 | €101,718 | +€31,684 | +45.2% |
| Cash at bank and in hand | 54/58 | - | €3,811 | +€3,811 | |
| Deferred charges and accrued income | 490/1 | €18,348 | €24,840 | +€6,491 | +35.4% |
| Total equity and liabilities | 10/49 | €563,514 | €573,824 | +€10,311 | +1.8% |
| Equity | 10/15 | €413,503 | €452,937 | +€39,433 | +9.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €162,221 | €201,654 | +€39,433 | +24.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €156,021 | €195,454 | +€39,433 | +25.3% |
| Profit (loss) carried forward | 14 | €189,283 | €189,283 | = | 0.0% |
| Amounts payable | 17/49 | €150,010 | €120,888 | -€29,123 | -19.4% |
| Amounts payable after more than one year | 17 | €100,649 | €84,618 | -€16,030 | -15.9% |
| Financial debts | 170/4 | €100,649 | €84,618 | -€16,030 | -15.9% |
| Amounts payable within one year | 42/48 | €49,362 | €36,269 | -€13,092 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €19,054 | €20,642 | +€1,587 | +8.3% |
| Financial debts | 43 | €19,806 | €0 | -€19,806 | -100% |
| Credit institutions | 430/8 | €19,806 | €0 | -€19,806 | -100% |
| Trade debts | 44 | €3,189 | €4,598 | +€1,409 | +44.2% |
| Suppliers | 440/4 | €3,189 | €4,598 | +€1,409 | +44.2% |
| Taxes, remuneration and social security | 45 | €7,313 | €11,030 | +€3,717 | +50.8% |
| Taxes | 450/3 | €7,313 | €11,030 | +€3,717 | +50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,111 | €18,263 | +€1,153 | +6.7% |
| Other operating charges | 640/8 | €2,231 | €1,735 | -€496 | -22.2% |
| Gross operating margin | 9900 | €39,450 | €79,680 | +€40,230 | +102% |
| Operating profit (loss) | 9901 | €20,108 | €59,681 | +€39,573 | +197% |
| Financial income | 75/76B | €9,194 | €10,577 | +€1,383 | +15.0% |
| Recurring financial income | 75 | €9,194 | €10,577 | +€1,383 | +15.0% |
| Financial charges | 65/66B | €4,784 | €5,379 | +€595 | +12.4% |
| Recurring financial charges | 65 | €4,784 | €5,379 | +€595 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €24,518 | €64,879 | +€40,361 | +165% |
| Income taxes | 67/77 | €11,922 | €25,446 | +€13,524 | +113% |
| Profit (loss) for the period | 9904 | €12,596 | €39,433 | +€26,838 | +213% |
| Profit (loss) for the period to be appropriated | 9905 | €12,596 | €39,433 | +€26,838 | +213% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.