acceso: 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.
acceso
Largest movements
- Receivables within one year +€44,211
up €44,211 (+16.4%), from €268,826 to €313,038
- Cash +€15,129
up €15,129 (+412%), from €3,668 to €18,798
mainly Net result for the year (+€114,503) and Short-term financial debts (+€35,468)
- Tangible fixed assets -€9,605
down €9,605 (-24.4%), from €39,441 to €29,836
- Reserves +€114,503
up €114,503 (+24.4%), from €469,191 to €583,694
- Provisions -€42,360
down €42,360 (-33.7%), from €125,790 to €83,430
- Other debts -€36,590
down €36,590 (-100%), from €36,590 to €0
- Short-term financial debts +€35,468
new in 2025: €35,468
- Tax, wage and social debts -€13,595
down €13,595 (-32.1%), from €42,388 to €28,792
- Financial income -€220,733
down €220,733 (-73.4%), from €300,733 to €80,000
- Gross operating margin +€16,092
up €16,092 (+39.9%), from €40,380 to €56,472
- Taxes -€12,033
down €12,033 (-34.9%), from €34,449 to €22,416
- Depreciation +€1,021
up €1,021 (+11.9%), from €8,584 to €9,605
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 | €714,435 | €764,171 | +€49,736 | +7.0% |
| Fixed assets | 21/28 | €441,941 | €432,336 | -€9,605 | -2.2% |
| Tangible fixed assets | 22/27 | €39,441 | €29,836 | -€9,605 | -24.4% |
| Furniture and vehicles | 24 | €39,441 | €29,836 | -€9,605 | -24.4% |
| Financial fixed assets | 28 | €402,500 | €402,500 | = | 0.0% |
| Current assets | 29/58 | €272,495 | €331,835 | +€59,341 | +21.8% |
| Amounts receivable within one year | 40/41 | €268,826 | €313,038 | +€44,211 | +16.4% |
| Other amounts receivable | 41 | €268,826 | €313,038 | +€44,211 | +16.4% |
| Cash at bank and in hand | 54/58 | €3,668 | €18,798 | +€15,129 | +412% |
| Total equity and liabilities | 10/49 | €714,435 | €764,171 | +€49,736 | +7.0% |
| Equity | 10/15 | €476,481 | €590,984 | +€114,503 | +24.0% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €469,191 | €583,694 | +€114,503 | +24.4% |
| Distributable reserves | 133 | €469,191 | €583,694 | +€114,503 | +24.4% |
| Profit (loss) carried forward | 14 | €990 | €990 | = | 0.0% |
| Provisions and deferred taxes | 16 | €125,790 | €83,430 | -€42,360 | -33.7% |
| Provisions for liabilities and charges | 160/5 | €125,790 | €83,430 | -€42,360 | -33.7% |
| Other liabilities and charges | 164/5 | €125,790 | €83,430 | -€42,360 | -33.7% |
| Amounts payable | 17/49 | €112,164 | €89,757 | -€22,407 | -20.0% |
| Amounts payable after more than one year | 17 | €25,496 | €17,529 | -€7,966 | -31.2% |
| Financial debts | 170/4 | €25,496 | €17,529 | -€7,966 | -31.2% |
| Amounts payable within one year | 42/48 | €86,669 | €72,228 | -€14,441 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €7,690 | €7,966 | +€277 | +3.6% |
| Financial debts | 43 | - | €35,468 | +€35,468 | |
| Credit institutions | 430/8 | - | €35,468 | +€35,468 | |
| Trade debts | 44 | €1 | €1 | = | 0.0% |
| Suppliers | 440/4 | €1 | €1 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €42,388 | €28,792 | -€13,595 | -32.1% |
| Taxes | 450/3 | €42,388 | €28,792 | -€13,595 | -32.1% |
| Other amounts payable | 47/48 | €36,590 | €0 | -€36,590 | -100% |
| Non-recurring operating income | 76A | €9,410 | €0 | -€9,410 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,584 | €9,605 | +€1,021 | +11.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€42,360 | -€42,360 | = | 0.0% |
| Other operating charges | 640/8 | €156 | €607 | +€452 | +291% |
| Gross operating margin | 9900 | €40,380 | €56,472 | +€16,092 | +39.9% |
| Operating profit (loss) | 9901 | €74,001 | €88,620 | +€14,619 | +19.8% |
| Financial income | 75/76B | €300,733 | €80,000 | -€220,733 | -73.4% |
| Recurring financial income | 75 | €300,733 | €80,000 | -€220,733 | -73.4% |
| Financial charges | 65/66B | €31,586 | €31,700 | +€114 | +0.4% |
| Recurring financial charges | 65 | €31,586 | €31,700 | +€114 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €343,147 | €136,919 | -€206,227 | -60.1% |
| Income taxes | 67/77 | €34,449 | €22,416 | -€12,033 | -34.9% |
| Profit (loss) for the period | 9904 | €308,698 | €114,503 | -€194,195 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €308,698 | €114,503 | -€194,195 | -62.9% |
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.