ACCESS: 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.
ACCESS
Largest movements
- Cash +€39,492
up €39,492 (+49.1%), from €80,355 to €119,847
mainly Net result for the year (+€47,892) and Depreciation (+€20,734)
- Tangible fixed assets -€18,707
down €18,707 (-8.1%), from €231,006 to €212,299
of which Land and buildings: -€15,000
- Stocks and contracts -€13,914
down €13,914 (-24.0%), from €57,970 to €44,056
- Receivables within one year +€12,405
up €12,405 (+573.7%), from €2,162 to €14,567
of which Other amounts receivable: +€8,523
- Deferred charges and accrued income +€6,465
up €6,465 (+268.2%), from €2,410 to €8,875
- Reserves +€47,892
up €47,892 (+47.0%), from €101,819 to €149,711
of which Distributable reserves: +€47,892
- Other debts -€23,177
down €23,177 (-22.7%), from €102,175 to €78,998
- Gross operating margin -€69,498
down €69,498 (-41.0%), from €169,399 to €99,901
- Taxes -€17,258
down €17,258 (-47.4%), from €36,403 to €19,145
- Depreciation -€13,536
down €13,536 (-39.5%), from €34,270 to €20,734
- Other operating charges +€1,883
up €1,883 (+23.8%), from €7,916 to €9,799
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 | €374,823 | €399,946 | +€25,122 | +6.7% |
| Fixed assets | 21/28 | €231,926 | €212,600 | -€19,325 | -8.3% |
| Intangible fixed assets | 21 | €920 | €301 | -€618 | -67.2% |
| Tangible fixed assets | 22/27 | €231,006 | €212,299 | -€18,707 | -8.1% |
| Land and buildings | 22 | €213,781 | €198,781 | -€15,000 | -7.0% |
| Plant, machinery and equipment | 23 | €2,358 | €2,402 | +€45 | +1.9% |
| Furniture and vehicles | 24 | €2,024 | €1,168 | -€857 | -42.3% |
| Other tangible fixed assets | 26 | €12,843 | €9,948 | -€2,895 | -22.5% |
| Current assets | 29/58 | €142,898 | €187,345 | +€44,448 | +31.1% |
| Stocks and contracts in progress | 3 | €57,970 | €44,056 | -€13,914 | -24.0% |
| Stocks | 30/36 | €57,970 | €44,056 | -€13,914 | -24.0% |
| Amounts receivable within one year | 40/41 | €2,162 | €14,567 | +€12,405 | +573.7% |
| Trade receivables | 40 | - | €3,882 | +€3,882 | |
| Other amounts receivable | 41 | €2,162 | €10,685 | +€8,523 | +394.2% |
| Cash at bank and in hand | 54/58 | €80,355 | €119,847 | +€39,492 | +49.1% |
| Deferred charges and accrued income | 490/1 | €2,410 | €8,875 | +€6,465 | +268.2% |
| Total equity and liabilities | 10/49 | €374,823 | €399,946 | +€25,122 | +6.7% |
| Equity | 10/15 | €230,900 | €278,792 | +€47,892 | +20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,819 | €149,711 | +€47,892 | +47.0% |
| Tax-exempt reserves | 132 | €680 | €680 | = | 0.0% |
| Distributable reserves | 133 | €101,139 | €149,031 | +€47,892 | +47.4% |
| Profit (loss) carried forward | 14 | €110,482 | €110,482 | = | 0.0% |
| Amounts payable | 17/49 | €143,923 | €121,154 | -€22,770 | -15.8% |
| Amounts payable after more than one year | 17 | €8,100 | €8,100 | = | 0.0% |
| Other amounts payable | 178/9 | €8,100 | €8,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €135,823 | €113,054 | -€22,770 | -16.8% |
| Financial debts | 43 | €4,953 | €4,925 | -€28 | -0.6% |
| Credit institutions | 430/8 | €4,953 | €4,925 | -€28 | -0.6% |
| Trade debts | 44 | €10,925 | €10,640 | -€285 | -2.6% |
| Suppliers | 440/4 | €10,925 | €10,640 | -€285 | -2.6% |
| Taxes, remuneration and social security | 45 | €17,770 | €18,490 | +€720 | +4.1% |
| Taxes | 450/3 | €15,662 | €15,990 | +€328 | +2.1% |
| Remuneration and social security | 454/9 | €2,108 | €2,500 | +€392 | +18.6% |
| Other amounts payable | 47/48 | €102,175 | €78,998 | -€23,177 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,270 | €20,734 | -€13,536 | -39.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,572 | - | +€1,572 | |
| Other operating charges | 640/8 | €7,916 | €9,799 | +€1,883 | +23.8% |
| Gross operating margin | 9900 | €169,399 | €99,901 | -€69,498 | -41.0% |
| Operating profit (loss) | 9901 | €128,785 | €69,367 | -€59,417 | -46.1% |
| Financial income | 75/76B | €82 | €12 | -€71 | -85.8% |
| Recurring financial income | 75 | €82 | €12 | -€71 | -85.8% |
| Financial charges | 65/66B | €3,321 | €2,342 | -€979 | -29.5% |
| Recurring financial charges | 65 | €3,321 | €2,342 | -€979 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €125,546 | €67,037 | -€58,509 | -46.6% |
| Income taxes | 67/77 | €36,403 | €19,145 | -€17,258 | -47.4% |
| Profit (loss) for the period | 9904 | €89,143 | €47,892 | -€41,251 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €89,143 | €47,892 | -€41,251 | -46.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.