ACCES: 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.
ACCES
Largest movements
- Cash +€41,878
up €41,878 (+44.5%), from €94,147 to €136,025
mainly Net result for the year (+€29,767) and Depreciation (+€22,593)
- Receivables within one year +€24,937
up €24,937 (+51.8%), from €48,107 to €73,044
of which Trade receivables: +€21,649
- Tangible fixed assets -€22,594
down €22,594 (-16.2%), from €139,732 to €117,138
of which Land and buildings: -€19,470
- Reserves +€29,767
up €29,767 (+7.9%), from €374,885 to €404,652
- Tax, wage and social debts +€13,311
up €13,311 (+32.3%), from €41,164 to €54,475
of which Taxes: +€7,310
- Staff costs +€50,672
up €50,672 (+22.5%), from €225,628 to €276,300
- Write-downs -€17,052
down €17,052, from €8,526 to -€8,526
- Taxes -€14,830
down €14,830 (-58.8%), from €25,214 to €10,384
- Gross operating margin -€6,491
down €6,491 (-1.9%), from €337,376 to €330,885
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 | €548,444 | €591,188 | +€42,744 | +7.8% |
| Fixed assets | 21/28 | €139,732 | €117,138 | -€22,594 | -16.2% |
| Tangible fixed assets | 22/27 | €139,732 | €117,138 | -€22,594 | -16.2% |
| Land and buildings | 22 | €135,417 | €115,947 | -€19,470 | -14.4% |
| Plant, machinery and equipment | 23 | €4,185 | €1,191 | -€2,994 | -71.5% |
| Furniture and vehicles | 24 | €130 | - | -€130 | |
| Current assets | 29/58 | €408,712 | €474,050 | +€65,338 | +16.0% |
| Amounts receivable within one year | 40/41 | €48,107 | €73,044 | +€24,937 | +51.8% |
| Trade receivables | 40 | €47,630 | €69,279 | +€21,649 | +45.5% |
| Other amounts receivable | 41 | €477 | €3,765 | +€3,288 | +689.3% |
| Current investments | 50/53 | €250,000 | €252,500 | +€2,500 | +1.0% |
| Cash at bank and in hand | 54/58 | €94,147 | €136,025 | +€41,878 | +44.5% |
| Deferred charges and accrued income | 490/1 | €16,458 | €12,481 | -€3,977 | -24.2% |
| Total equity and liabilities | 10/49 | €548,444 | €591,188 | +€42,744 | +7.8% |
| Equity | 10/15 | €499,885 | €529,652 | +€29,767 | +6.0% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €374,885 | €404,652 | +€29,767 | +7.9% |
| Distributable reserves | 133 | €374,885 | €404,652 | +€29,767 | +7.9% |
| Amounts payable | 17/49 | €48,559 | €61,536 | +€12,977 | +26.7% |
| Amounts payable within one year | 42/48 | €45,915 | €61,536 | +€15,621 | +34.0% |
| Trade debts | 44 | €4,751 | €7,061 | +€2,310 | +48.6% |
| Suppliers | 440/4 | €4,751 | €7,061 | +€2,310 | +48.6% |
| Taxes, remuneration and social security | 45 | €41,164 | €54,475 | +€13,311 | +32.3% |
| Taxes | 450/3 | €16,033 | €23,343 | +€7,310 | +45.6% |
| Remuneration and social security | 454/9 | €25,131 | €31,132 | +€6,001 | +23.9% |
| Accrued charges and deferred income | 492/3 | €2,644 | - | -€2,644 | |
| Remuneration, social security and pensions | 62 | €225,628 | €276,300 | +€50,672 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,865 | €22,593 | -€272 | -1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,526 | -€8,526 | -€17,052 | |
| Other operating charges | 640/8 | €3,407 | €3,677 | +€270 | +7.9% |
| Gross operating margin | 9900 | €337,376 | €330,885 | -€6,491 | -1.9% |
| Operating profit (loss) | 9901 | €76,950 | €36,841 | -€40,109 | -52.1% |
| Financial income | 75/76B | €6,560 | €3,532 | -€3,028 | -46.2% |
| Recurring financial income | 75 | €6,560 | €3,532 | -€3,028 | -46.2% |
| Financial charges | 65/66B | €239 | €222 | -€17 | -7.1% |
| Recurring financial charges | 65 | €239 | €222 | -€17 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €83,271 | €40,151 | -€43,120 | -51.8% |
| Income taxes | 67/77 | €25,214 | €10,384 | -€14,830 | -58.8% |
| Profit (loss) for the period | 9904 | €58,057 | €29,767 | -€28,290 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €58,057 | €29,767 | -€28,290 | -48.7% |
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 8 October 2026 via checked.be.