ACCESS CONSEIL: 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 CONSEIL
Largest movements
- Tangible fixed assets -€7,857
down €7,857 (-33.5%), from €23,472 to €15,614
of which Leasing and similar rights: -€7,277
- Deferred charges and accrued income -€6,227
down €6,227 (-91.4%), from €6,816 to €589
- Receivables within one year +€6,190
up €6,190 (+173.4%), from €3,570 to €9,760
- Cash +€2,560
up €2,560 (+30.8%), from €8,315 to €10,876
mainly Net result for the year (+€9,798) and Depreciation (+€8,956)
- Other debts -€10,492
down €10,492 (-22.1%), from €47,553 to €37,061
- Profit (loss) carried forward +€9,798
up €9,798 (+20.3%), from -€48,348 to -€38,550
- Debts after one year -€6,496
down €6,496 (-38.2%), from €17,000 to €10,505
- Trade debts +€1,455
up €1,455 (+253.0%), from €575 to €2,030
- Gross operating margin -€19,382
down €19,382 (-42.4%), from €45,744 to €26,362
- Taxes -€4,617
down €4,617 (-49.0%), from €9,430 to €4,813
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 | €42,172 | €36,839 | -€5,334 | -12.6% |
| Fixed assets | 21/28 | €23,472 | €15,614 | -€7,857 | -33.5% |
| Tangible fixed assets | 22/27 | €23,472 | €15,614 | -€7,857 | -33.5% |
| Land and buildings | 22 | €2,004 | €1,355 | -€650 | -32.4% |
| Furniture and vehicles | 24 | €1,091 | €1,160 | +€70 | +6.4% |
| Leasing and similar rights | 25 | €20,377 | €13,099 | -€7,277 | -35.7% |
| Current assets | 29/58 | €18,701 | €21,224 | +€2,524 | +13.5% |
| Amounts receivable within one year | 40/41 | €3,570 | €9,760 | +€6,190 | +173.4% |
| Other amounts receivable | 41 | €3,570 | €9,760 | +€6,190 | +173.4% |
| Cash at bank and in hand | 54/58 | €8,315 | €10,876 | +€2,560 | +30.8% |
| Deferred charges and accrued income | 490/1 | €6,816 | €589 | -€6,227 | -91.4% |
| Total equity and liabilities | 10/49 | €42,172 | €36,839 | -€5,334 | -12.6% |
| Equity | 10/15 | -€29,755 | -€19,958 | +€9,798 | +32.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,348 | -€38,550 | +€9,798 | +20.3% |
| Amounts payable | 17/49 | €71,928 | €56,796 | -€15,132 | -21.0% |
| Amounts payable after more than one year | 17 | €17,000 | €10,505 | -€6,496 | -38.2% |
| Financial debts | 170/4 | €17,000 | €10,505 | -€6,496 | -38.2% |
| Amounts payable within one year | 42/48 | €54,928 | €46,292 | -€8,636 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €6,238 | €6,496 | +€257 | +4.1% |
| Trade debts | 44 | €575 | €2,030 | +€1,455 | +253.0% |
| Suppliers | 440/4 | €575 | €2,030 | +€1,455 | +253.0% |
| Taxes, remuneration and social security | 45 | €561 | €705 | +€144 | +25.6% |
| Taxes | 450/3 | €561 | €2 | -€560 | -99.7% |
| Remuneration and social security | 454/9 | - | €703 | +€703 | |
| Other amounts payable | 47/48 | €47,553 | €37,061 | -€10,492 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,085 | €8,956 | -€130 | -1.4% |
| Other operating charges | 640/8 | €1,564 | €1,803 | +€239 | +15.3% |
| Non-recurring operating charges | 66A | - | €1 | +€1 | |
| Gross operating margin | 9900 | €45,744 | €26,362 | -€19,382 | -42.4% |
| Operating profit (loss) | 9901 | €35,095 | €15,602 | -€19,492 | -55.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,314 | €991 | -€322 | -24.5% |
| Recurring financial charges | 65 | €1,314 | €991 | -€322 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €33,781 | €14,611 | -€19,170 | -56.7% |
| Income taxes | 67/77 | €9,430 | €4,813 | -€4,617 | -49.0% |
| Profit (loss) for the period | 9904 | €24,351 | €9,798 | -€14,553 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,351 | €9,798 | -€14,553 | -59.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.