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
- Deferred charges and accrued income +€14,781
up €14,781 (+149.3%), from €9,897 to €24,678
- Receivables within one year +€9,126
up €9,126 (+342.1%), from €2,668 to €11,794
of which Other amounts receivable: +€4,614
- Cash -€6,319
down €6,319 (-29.9%), from €21,103 to €14,784
mainly Deferred charges and accrued income (-€14,781) and Receivables within one year (-€9,126)
- Reserves +€15,968
up €15,968 (+90.1%), from €17,726 to €33,694
- Tax, wage and social debts +€2,832
up €2,832 (+159.7%), from €1,773 to €4,604
- Other debts -€1,610
down €1,610 (-57.2%), from €2,814 to €1,204
- Trade debts +€1,380
up €1,380 (+108.4%), from €1,272 to €2,652
- Accrued charges and deferred income -€752
down €752 (-57.2%), from €1,315 to €563
- Gross operating margin +€10,334
up €10,334 (+89.8%), from €11,502 to €21,835
- Financial income +€9,891
up €9,891 (+150779.3%), from €7 to €9,898
- Taxes +€6,570
up €6,570 (+129.2%), from €5,085 to €11,655
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 | €38,167 | €55,984 | +€17,817 | +46.7% |
| Fixed assets | 21/28 | €4,499 | €4,728 | +€229 | +5.1% |
| Tangible fixed assets | 22/27 | €4,499 | €4,728 | +€229 | +5.1% |
| Plant, machinery and equipment | 23 | €1,145 | €701 | -€445 | -38.8% |
| Furniture and vehicles | 24 | €3,353 | €4,027 | +€674 | +20.1% |
| Current assets | 29/58 | €33,668 | €51,256 | +€17,588 | +52.2% |
| Amounts receivable within one year | 40/41 | €2,668 | €11,794 | +€9,126 | +342.1% |
| Trade receivables | 40 | €1,458 | €5,970 | +€4,512 | +309.5% |
| Other amounts receivable | 41 | €1,210 | €5,824 | +€4,614 | +381.3% |
| Cash at bank and in hand | 54/58 | €21,103 | €14,784 | -€6,319 | -29.9% |
| Deferred charges and accrued income | 490/1 | €9,897 | €24,678 | +€14,781 | +149.3% |
| Total equity and liabilities | 10/49 | €38,167 | €55,984 | +€17,817 | +46.7% |
| Equity | 10/15 | €30,993 | €46,961 | +€15,968 | +51.5% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €17,726 | €33,694 | +€15,968 | +90.1% |
| Distributable reserves | 133 | €17,726 | €33,694 | +€15,968 | +90.1% |
| Profit (loss) carried forward | 14 | €10,788 | €10,788 | = | 0.0% |
| Amounts payable | 17/49 | €7,174 | €9,024 | +€1,850 | +25.8% |
| Amounts payable within one year | 42/48 | €5,859 | €8,460 | +€2,602 | +44.4% |
| Trade debts | 44 | €1,272 | €2,652 | +€1,380 | +108.4% |
| Suppliers | 440/4 | €1,272 | €2,652 | +€1,380 | +108.4% |
| Taxes, remuneration and social security | 45 | €1,773 | €4,604 | +€2,832 | +159.7% |
| Taxes | 450/3 | €1,773 | €4,604 | +€2,832 | +159.7% |
| Other amounts payable | 47/48 | €2,814 | €1,204 | -€1,610 | -57.2% |
| Accrued charges and deferred income | 492/3 | €1,315 | €563 | -€752 | -57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,155 | €1,990 | -€165 | -7.7% |
| Other operating charges | 640/8 | €46 | €126 | +€80 | +173.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €11,502 | €21,835 | +€10,334 | +89.8% |
| Operating profit (loss) | 9901 | €9,301 | €19,719 | +€10,419 | +112.0% |
| Financial income | 75/76B | €7 | €9,898 | +€9,891 | +150779.3% |
| Recurring financial income | 75 | €7 | €9,898 | +€9,891 | +150779.3% |
| Financial charges | 65/66B | €385 | €274 | -€111 | -28.9% |
| Recurring financial charges | 65 | €385 | €274 | -€111 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €8,922 | €29,343 | +€20,421 | +228.9% |
| Income taxes | 67/77 | €5,085 | €11,655 | +€6,570 | +129.2% |
| Profit (loss) for the period | 9904 | €3,837 | €17,688 | +€13,851 | +361.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,837 | €17,688 | +€13,851 | +361.0% |
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 7 October 2026 via checked.be.