ACCES & DESIGN: 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.
ACCES & DESIGN
Largest movements
- Tangible fixed assets -€10,124
down €10,124 (-23.5%), from €43,001 to €32,877
- Receivables within one year +€6,786
up €6,786 (+15.1%), from €44,923 to €51,708
of which Other amounts receivable: +€4,984
- Intangible fixed assets -€5,500
down €5,500 (-100%), from €5,500 to €0
- Profit (loss) carried forward -€9,974
down €9,974 (-70.3%), from -€14,195 to -€24,169
- Debts after one year -€2,783
down €2,783 (-7.9%), from €35,450 to €32,667
- Advances received +€2,590
new in 2025: €2,590
- Current portion of long-term debt +€2,202
up €2,202 (+8.6%), from €25,581 to €27,783
- Tax, wage and social debts +€1,602
up €1,602 (+11.4%), from €14,001 to €15,603
of which Taxes: +€1,602
- Financial charges +€26,147
up €26,147 (+317%), from €8,242 to €34,388
of which Non-recurring financial charges: +€25,833
- Financial income +€17,718
up €17,718 (+6,415%), from €276 to €17,994
of which Non-recurring financial income: +€17,971
- Gross operating margin -€5,481
down €5,481 (-19.6%), from €27,988 to €22,506
- Depreciation -€2,151
down €2,151 (-14.1%), from €15,290 to €13,139
- Other operating charges +€1,457
up €1,457 (+97.8%), from €1,490 to €2,947
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 | €139,487 | €131,511 | -€7,976 | -5.7% |
| Fixed assets | 21/28 | €48,740 | €33,077 | -€15,663 | -32.1% |
| Intangible fixed assets | 21 | €5,500 | €0 | -€5,500 | -100% |
| Tangible fixed assets | 22/27 | €43,001 | €32,877 | -€10,124 | -23.5% |
| Plant, machinery and equipment | 23 | €1,691 | €532 | -€1,159 | -68.5% |
| Furniture and vehicles | 24 | €6,781 | €2,394 | -€4,387 | -64.7% |
| Other tangible fixed assets | 26 | €34,528 | €29,951 | -€4,578 | -13.3% |
| Financial fixed assets | 28 | €239 | €200 | -€39 | -16.4% |
| Current assets | 29/58 | €90,747 | €98,433 | +€7,687 | +8.5% |
| Stocks and contracts in progress | 3 | €31,950 | €32,450 | +€500 | +1.6% |
| Stocks | 30/36 | €31,950 | €32,450 | +€500 | +1.6% |
| Amounts receivable within one year | 40/41 | €44,923 | €51,708 | +€6,786 | +15.1% |
| Trade receivables | 40 | €19,461 | €21,262 | +€1,801 | +9.3% |
| Other amounts receivable | 41 | €25,461 | €30,446 | +€4,984 | +19.6% |
| Cash at bank and in hand | 54/58 | - | €200 | +€200 | |
| Deferred charges and accrued income | 490/1 | €13,874 | €14,075 | +€201 | +1.4% |
| Total equity and liabilities | 10/49 | €139,487 | €131,511 | -€7,976 | -5.7% |
| Equity | 10/15 | €11,115 | €1,141 | -€9,974 | -89.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,110 | €19,110 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,250 | €17,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,195 | -€24,169 | -€9,974 | -70.3% |
| Amounts payable | 17/49 | €128,372 | €130,370 | +€1,998 | +1.6% |
| Amounts payable after more than one year | 17 | €35,450 | €32,667 | -€2,783 | -7.9% |
| Financial debts | 170/4 | €35,450 | €32,667 | -€2,783 | -7.9% |
| Amounts payable within one year | 42/48 | €92,921 | €97,702 | +€4,781 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €25,581 | €27,783 | +€2,202 | +8.6% |
| Financial debts | 43 | €16,799 | €16,629 | -€170 | -1.0% |
| Credit institutions | 430/8 | €16,799 | €16,629 | -€170 | -1.0% |
| Trade debts | 44 | €36,541 | €35,097 | -€1,444 | -4.0% |
| Suppliers | 440/4 | €36,541 | €35,097 | -€1,444 | -4.0% |
| Advances received on contracts in progress | 46 | - | €2,590 | +€2,590 | |
| Taxes, remuneration and social security | 45 | €14,001 | €15,603 | +€1,602 | +11.4% |
| Taxes | 450/3 | €14,001 | €15,603 | +€1,602 | +11.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,290 | €13,139 | -€2,151 | -14.1% |
| Other operating charges | 640/8 | €1,490 | €2,947 | +€1,457 | +97.8% |
| Gross operating margin | 9900 | €27,988 | €22,506 | -€5,481 | -19.6% |
| Operating profit (loss) | 9901 | €11,208 | €6,421 | -€4,787 | -42.7% |
| Financial income | 75/76B | €276 | €17,994 | +€17,718 | +6,415% |
| Recurring financial income | 75 | €276 | €23 | -€253 | -91.6% |
| Non-recurring financial income | 76B | - | €17,971 | +€17,971 | |
| Financial charges | 65/66B | €8,242 | €34,388 | +€26,147 | +317% |
| Recurring financial charges | 65 | €8,242 | €8,556 | +€314 | +3.8% |
| Non-recurring financial charges | 66B | - | €25,833 | +€25,833 | |
| Profit (loss) for the period before taxes | 9903 | €3,242 | -€9,974 | -€13,216 | |
| Income taxes | 67/77 | €210 | €0 | -€210 | -100% |
| Profit (loss) for the period | 9904 | €3,033 | -€9,974 | -€13,006 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,033 | -€9,974 | -€13,006 |
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 15 October 2026 via checked.be.