ACCESS 2 TASTE: 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.
ACCESS 2 TASTE
Largest movements
- Cash -€622,585
down €622,585 (-97.3%), from €639,735 to €17,150
mainly Current investments (-€414,880) and Contributions, distributions and other (-€303,382)
- Current investments +€414,880
up €414,880 (+410%), from €101,110 to €515,990
- Receivables within one year +€285,181
up €285,181 (+830%), from €34,349 to €319,530
- Tangible fixed assets -€20,671
down €20,671 (-4.6%), from €451,061 to €430,389
- Other debts +€454,819
up €454,819 (+1,459%), from €31,178 to €485,997
- Reserves -€374,716
down €374,716 (-32.7%), from €1.1m to €771,692
- Tax, wage and social debts -€19,922
down €19,922 (-78.9%), from €25,246 to €5,325
- Gross operating margin -€61,586
down €61,586, from €41,216 to -€20,370
- Financial charges +€16,114
up €16,114 (+962%), from €1,675 to €17,789
- Depreciation -€6,967
down €6,967 (-18.1%), from €38,589 to €31,621
- Financial income -€3,941
down €3,941 (-42.5%), from €9,262 to €5,322
- Other operating charges +€1,317
up €1,317 (+28.8%), from €4,569 to €5,887
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 | €1,236,671 | €1,297,800 | +€61,129 | +4.9% |
| Fixed assets | 21/28 | €451,061 | €430,389 | -€20,671 | -4.6% |
| Tangible fixed assets | 22/27 | €451,061 | €430,389 | -€20,671 | -4.6% |
| Land and buildings | 22 | €227,753 | €218,172 | -€9,580 | -4.2% |
| Plant, machinery and equipment | 23 | €11,536 | €2,800 | -€8,736 | -75.7% |
| Furniture and vehicles | 24 | €13,205 | €17,957 | +€4,752 | +36.0% |
| Other tangible fixed assets | 26 | €198,567 | €191,460 | -€7,107 | -3.6% |
| Current assets | 29/58 | €785,611 | €867,411 | +€81,800 | +10.4% |
| Amounts receivable within one year | 40/41 | €34,349 | €319,530 | +€285,181 | +830% |
| Other amounts receivable | 41 | €34,349 | €319,530 | +€285,181 | +830% |
| Current investments | 50/53 | €101,110 | €515,990 | +€414,880 | +410% |
| Cash at bank and in hand | 54/58 | €639,735 | €17,150 | -€622,585 | -97.3% |
| Deferred charges and accrued income | 490/1 | €10,417 | €14,741 | +€4,325 | +41.5% |
| Total equity and liabilities | 10/49 | €1,236,671 | €1,297,800 | +€61,129 | +4.9% |
| Equity | 10/15 | €1,177,079 | €803,159 | -€373,920 | -31.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Revaluation surpluses | 12 | €12,078 | €12,078 | = | 0.0% |
| Reserves | 13 | €1,146,408 | €771,692 | -€374,716 | -32.7% |
| Distributable reserves | 133 | €1,146,408 | €771,692 | -€374,716 | -32.7% |
| Profit (loss) carried forward | 14 | €43 | €839 | +€796 | +1,851% |
| Amounts payable | 17/49 | €59,592 | €494,641 | +€435,049 | +730% |
| Amounts payable within one year | 42/48 | €59,142 | €494,191 | +€435,049 | +736% |
| Trade debts | 44 | €2,718 | €2,870 | +€152 | +5.6% |
| Suppliers | 440/4 | €2,718 | €2,870 | +€152 | +5.6% |
| Taxes, remuneration and social security | 45 | €25,246 | €5,325 | -€19,922 | -78.9% |
| Taxes | 450/3 | €25,246 | €5,325 | -€19,922 | -78.9% |
| Other amounts payable | 47/48 | €31,178 | €485,997 | +€454,819 | +1,459% |
| Accrued charges and deferred income | 492/3 | €450 | €450 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,025 | +€1,025 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,589 | €31,621 | -€6,967 | -18.1% |
| Other operating charges | 640/8 | €4,569 | €5,887 | +€1,317 | +28.8% |
| Gross operating margin | 9900 | €41,216 | -€20,370 | -€61,586 | |
| Operating profit (loss) | 9901 | -€1,942 | -€57,878 | -€55,936 | -2,880% |
| Financial income | 75/76B | €9,262 | €5,322 | -€3,941 | -42.5% |
| Recurring financial income | 75 | €9,262 | €5,322 | -€3,941 | -42.5% |
| Financial charges | 65/66B | €1,675 | €17,789 | +€16,114 | +962% |
| Recurring financial charges | 65 | €1,675 | €17,789 | +€16,114 | +962% |
| Profit (loss) for the period before taxes | 9903 | €5,645 | -€70,345 | -€75,990 | |
| Income taxes | 67/77 | -€298 | €193 | +€491 | |
| Profit (loss) for the period | 9904 | €5,943 | -€70,538 | -€76,481 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,943 | -€70,538 | -€76,481 |
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 23 October 2026 via checked.be.