ACCESS DEVELOPMENT: 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 DEVELOPMENT
Largest movements
- Receivables within one year +€8,606
up €8,606 (+146.7%), from €5,868 to €14,474
of which Other amounts receivable: +€4,709
- Cash +€4,970
up €4,970 (+43.9%), from €11,330 to €16,300
mainly Net result for the year (+€22,617) and Tax, wage and social debts (+€6,565)
- Tangible fixed assets +€1,840
up €1,840 (+86.0%), from €2,139 to €3,979
of which Furniture and vehicles: +€2,063
- Profit (loss) carried forward +€22,617
up €22,617, from -€15,651 to €6,966
- Trade debts -€13,766
down €13,766 (-95.5%), from €14,417 to €650
- Tax, wage and social debts +€6,565
up €6,565 (+413.1%), from €1,589 to €8,154
of which Taxes: +€4,739
- Gross operating margin +€46,557
up €46,557, from -€20,958 to €25,599
- Taxes +€809
new in 2024: €809
- Depreciation -€485
down €485 (-27.7%), from €1,749 to €1,264
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,976 | €35,392 | +€15,416 | +77.2% |
| Fixed assets | 21/28 | €2,778 | €4,618 | +€1,840 | +66.2% |
| Tangible fixed assets | 22/27 | €2,139 | €3,979 | +€1,840 | +86.0% |
| Plant, machinery and equipment | 23 | €1,080 | €856 | -€224 | -20.7% |
| Furniture and vehicles | 24 | €1,059 | €3,122 | +€2,063 | +194.8% |
| Financial fixed assets | 28 | €639 | €639 | = | 0.0% |
| Current assets | 29/58 | €17,198 | €30,774 | +€13,576 | +78.9% |
| Amounts receivable within one year | 40/41 | €5,868 | €14,474 | +€8,606 | +146.7% |
| Trade receivables | 40 | €4,822 | €8,719 | +€3,897 | +80.8% |
| Other amounts receivable | 41 | €1,046 | €5,755 | +€4,709 | +450.1% |
| Cash at bank and in hand | 54/58 | €11,330 | €16,300 | +€4,970 | +43.9% |
| Total equity and liabilities | 10/49 | €19,976 | €35,392 | +€15,416 | +77.2% |
| Equity | 10/15 | €3,970 | €26,588 | +€22,617 | +569.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €7,221 | €7,221 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,361 | €5,361 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,651 | €6,966 | +€22,617 | |
| Amounts payable | 17/49 | €16,006 | €8,804 | -€7,202 | -45.0% |
| Amounts payable within one year | 42/48 | €16,006 | €8,804 | -€7,202 | -45.0% |
| Trade debts | 44 | €14,417 | €650 | -€13,766 | -95.5% |
| Suppliers | 440/4 | €14,417 | €650 | -€13,766 | -95.5% |
| Taxes, remuneration and social security | 45 | €1,589 | €8,154 | +€6,565 | +413.1% |
| Taxes | 450/3 | €1,589 | €6,328 | +€4,739 | +298.2% |
| Remuneration and social security | 454/9 | - | €1,826 | +€1,826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,749 | €1,264 | -€485 | -27.7% |
| Other operating charges | 640/8 | €848 | €636 | -€212 | -25.0% |
| Non-recurring operating charges | 66A | - | €28 | +€28 | |
| Gross operating margin | 9900 | -€20,958 | €25,599 | +€46,557 | |
| Operating profit (loss) | 9901 | -€23,555 | €23,671 | +€47,226 | |
| Financial income | 75/76B | €1 | €115 | +€114 | +13628.6% |
| Recurring financial income | 75 | €1 | €115 | +€114 | +13628.6% |
| Financial charges | 65/66B | €214 | €360 | +€146 | +68.0% |
| Recurring financial charges | 65 | €214 | €360 | +€146 | +68.0% |
| Profit (loss) for the period before taxes | 9903 | -€23,768 | €23,426 | +€47,194 | |
| Income taxes | 67/77 | - | €809 | +€809 | |
| Profit (loss) for the period | 9904 | -€23,768 | €22,617 | +€46,386 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,768 | €22,617 | +€46,386 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.