ACCÈS CLEAN: 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.
ACCÈS CLEAN
Largest movements
- Cash -€3,376
down €3,376 (-10.1%), from €33,485 to €30,108
mainly Trade debts (-€34,396) and Investment in fixed assets (net) (-€5,500)
- Receivables within one year -€2,810
down €2,810 (-4.6%), from €60,941 to €58,131
of which Trade receivables: -€5,126
- Tangible fixed assets +€2,042
up €2,042 (+112.0%), from €1,823 to €3,865
- Financial fixed assets +€1,500
new in 2025: €1,500
- Deferred charges and accrued income -€1,444
no longer reported in 2025 (was €1,444)
- Trade debts -€34,396
down €34,396 (-64.6%), from €53,258 to €18,862
- Tax, wage and social debts +€19,643
up €19,643 (+255.1%), from €7,702 to €27,345
of which Taxes: +€15,352
- Profit (loss) carried forward +€10,713
up €10,713 (+40.1%), from €26,685 to €37,397
- Staff costs +€108,227
up €108,227 (+631.6%), from €17,135 to €125,362
- Gross operating margin +€102,560
up €102,560 (+230.7%), from €44,458 to €147,019
- Taxes +€5,940
new in 2025: €5,940
- Depreciation +€1,787
up €1,787 (+1041.1%), from €172 to €1,958
- Other operating charges +€1,580
up €1,580 (+427.9%), from €369 to €1,950
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 | €97,693 | €93,605 | -€4,088 | -4.2% |
| Fixed assets | 21/28 | €1,823 | €5,365 | +€3,542 | +194.2% |
| Tangible fixed assets | 22/27 | €1,823 | €3,865 | +€2,042 | +112.0% |
| Furniture and vehicles | 24 | €1,823 | €3,865 | +€2,042 | +112.0% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €95,869 | €88,239 | -€7,630 | -8.0% |
| Amounts receivable within one year | 40/41 | €60,941 | €58,131 | -€2,810 | -4.6% |
| Trade receivables | 40 | €50,666 | €45,539 | -€5,126 | -10.1% |
| Other amounts receivable | 41 | €10,275 | €12,592 | +€2,317 | +22.5% |
| Cash at bank and in hand | 54/58 | €33,485 | €30,108 | -€3,376 | -10.1% |
| Deferred charges and accrued income | 490/1 | €1,444 | - | -€1,444 | |
| Total equity and liabilities | 10/49 | €97,693 | €93,605 | -€4,088 | -4.2% |
| Equity | 10/15 | €36,685 | €47,397 | +€10,713 | +29.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,685 | €37,397 | +€10,713 | +40.1% |
| Amounts payable | 17/49 | €61,008 | €46,207 | -€14,801 | -24.3% |
| Amounts payable within one year | 42/48 | €61,008 | €46,207 | -€14,801 | -24.3% |
| Trade debts | 44 | €53,258 | €18,862 | -€34,396 | -64.6% |
| Suppliers | 440/4 | €53,258 | €18,862 | -€34,396 | -64.6% |
| Taxes, remuneration and social security | 45 | €7,702 | €27,345 | +€19,643 | +255.1% |
| Taxes | 450/3 | €768 | €16,121 | +€15,352 | +1998.0% |
| Remuneration and social security | 454/9 | €6,933 | €11,224 | +€4,291 | +61.9% |
| Other amounts payable | 47/48 | €48 | - | -€48 | |
| Remuneration, social security and pensions | 62 | €17,135 | €125,362 | +€108,227 | +631.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172 | €1,958 | +€1,787 | +1041.1% |
| Other operating charges | 640/8 | €369 | €1,950 | +€1,580 | +427.9% |
| Gross operating margin | 9900 | €44,458 | €147,019 | +€102,560 | +230.7% |
| Operating profit (loss) | 9901 | €26,783 | €17,749 | -€9,034 | -33.7% |
| Financial income | 75/76B | - | €52 | +€52 | |
| Recurring financial income | 75 | - | €52 | +€52 | |
| Financial charges | 65/66B | €98 | €1,149 | +€1,051 | +1072.1% |
| Recurring financial charges | 65 | €98 | €1,149 | +€1,051 | +1072.1% |
| Profit (loss) for the period before taxes | 9903 | €26,685 | €16,653 | -€10,032 | -37.6% |
| Income taxes | 67/77 | - | €5,940 | +€5,940 | |
| Profit (loss) for the period | 9904 | €26,685 | €10,713 | -€15,972 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,685 | €10,713 | -€15,972 | -59.9% |
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 5 October 2026 via checked.be.