ACCES PERMIS: 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 PERMIS
Largest movements
- Cash +€29,923
up €29,923 (+355.9%), from €8,409 to €38,331
mainly Net result for the year (+€41,668) and Tax, wage and social debts (+€15,973)
- Receivables within one year +€28,792
up €28,792 (+742.8%), from €3,876 to €32,668
- Tangible fixed assets +€2,699
up €2,699 (+12.0%), from €22,491 to €25,190
of which Furniture and vehicles: +€6,027
- Profit (loss) carried forward +€41,668
up €41,668, from -€16,521 to €25,147
- Tax, wage and social debts +€15,973
up €15,973 (+142.9%), from €11,181 to €27,154
of which Taxes: +€14,099
- Trade debts +€2,051
up €2,051 (+15.9%), from €12,869 to €14,920
- Other debts +€994
up €994 (+4.3%), from €22,975 to €23,969
- Gross operating margin +€143,280
up €143,280 (+326.2%), from €43,926 to €187,206
- Staff costs +€71,131
up €71,131 (+126.9%), from €56,049 to €127,179
- Taxes +€7,403
new in 2025: €7,403
- Depreciation +€4,206
up €4,206 (+188.3%), from €2,234 to €6,440
- Financial charges +€2,417
up €2,417 (+176.2%), from €1,371 to €3,788
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 | €35,504 | €96,190 | +€60,686 | +170.9% |
| Fixed assets | 21/28 | €22,491 | €25,190 | +€2,699 | +12.0% |
| Tangible fixed assets | 22/27 | €22,491 | €25,190 | +€2,699 | +12.0% |
| Plant, machinery and equipment | 23 | €13,027 | €10,199 | -€2,828 | -21.7% |
| Furniture and vehicles | 24 | €7,214 | €13,241 | +€6,027 | +83.5% |
| Other tangible fixed assets | 26 | €2,250 | €1,750 | -€500 | -22.2% |
| Current assets | 29/58 | €13,013 | €71,000 | +€57,987 | +445.6% |
| Amounts receivable within one year | 40/41 | €3,876 | €32,668 | +€28,792 | +742.8% |
| Trade receivables | 40 | €3,876 | €32,668 | +€28,792 | +742.8% |
| Cash at bank and in hand | 54/58 | €8,409 | €38,331 | +€29,923 | +355.9% |
| Deferred charges and accrued income | 490/1 | €728 | - | -€728 | |
| Total equity and liabilities | 10/49 | €35,504 | €96,190 | +€60,686 | +170.9% |
| Equity | 10/15 | -€11,521 | €30,147 | +€41,668 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,521 | €25,147 | +€41,668 | |
| Amounts payable | 17/49 | €47,025 | €66,043 | +€19,019 | +40.4% |
| Amounts payable within one year | 42/48 | €47,025 | €66,043 | +€19,019 | +40.4% |
| Trade debts | 44 | €12,869 | €14,920 | +€2,051 | +15.9% |
| Suppliers | 440/4 | €12,869 | €14,920 | +€2,051 | +15.9% |
| Taxes, remuneration and social security | 45 | €11,181 | €27,154 | +€15,973 | +142.9% |
| Taxes | 450/3 | €11,181 | €25,279 | +€14,099 | +126.1% |
| Remuneration and social security | 454/9 | - | €1,874 | +€1,874 | |
| Other amounts payable | 47/48 | €22,975 | €23,969 | +€994 | +4.3% |
| Remuneration, social security and pensions | 62 | €56,049 | €127,179 | +€71,131 | +126.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,234 | €6,440 | +€4,206 | +188.3% |
| Other operating charges | 640/8 | €793 | €728 | -€65 | -8.2% |
| Gross operating margin | 9900 | €43,926 | €187,206 | +€143,280 | +326.2% |
| Operating profit (loss) | 9901 | -€15,149 | €52,859 | +€68,009 | |
| Financial charges | 65/66B | €1,371 | €3,788 | +€2,417 | +176.2% |
| Recurring financial charges | 65 | €1,371 | €3,788 | +€2,417 | +176.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,521 | €49,071 | +€65,592 | |
| Income taxes | 67/77 | - | €7,403 | +€7,403 | |
| Profit (loss) for the period | 9904 | -€16,521 | €41,668 | +€58,188 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,521 | €41,668 | +€58,188 |
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 9 October 2026 via checked.be.