ACCESS GATE TRADING: 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 GATE TRADING
Largest movements
- Tangible fixed assets -€77,930
down €77,930 (-12.0%), from €648,268 to €570,337
of which Plant, machinery and equipment: -€64,812
- Profit (loss) carried forward -€45,523
down €45,523 (-18.5%), from -€245,442 to -€290,965
- Debts after one year -€20,969
down €20,969 (-10.3%), from €203,047 to €182,077
- Gross operating margin +€13,705
up €13,705 (+48.1%), from €28,511 to €42,217
- Staff costs -€12,913
no longer reported in 2025 (was €12,913)
- Financial charges -€2,026
down €2,026 (-21.9%), from €9,268 to €7,242
- Other operating charges -€1,126
down €1,126 (-30.5%), from €3,693 to €2,567
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 | €651,021 | €579,108 | -€71,914 | -11.0% |
| Fixed assets | 21/28 | €648,268 | €570,337 | -€77,930 | -12.0% |
| Tangible fixed assets | 22/27 | €648,268 | €570,337 | -€77,930 | -12.0% |
| Land and buildings | 22 | €164,306 | €151,667 | -€12,639 | -7.7% |
| Plant, machinery and equipment | 23 | €482,045 | €417,233 | -€64,812 | -13.4% |
| Furniture and vehicles | 24 | €1,917 | €1,438 | -€479 | -25.0% |
| Current assets | 29/58 | €2,754 | €8,770 | +€6,017 | +219% |
| Cash at bank and in hand | 54/58 | €2,671 | €8,687 | +€6,017 | +225% |
| Deferred charges and accrued income | 490/1 | €83 | €83 | = | 0.0% |
| Total equity and liabilities | 10/49 | €651,021 | €579,108 | -€71,914 | -11.0% |
| Equity | 10/15 | -€225,442 | -€270,965 | -€45,523 | -20.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€245,442 | -€290,965 | -€45,523 | -18.5% |
| Amounts payable | 17/49 | €876,463 | €850,073 | -€26,391 | -3.0% |
| Amounts payable after more than one year | 17 | €203,047 | €182,077 | -€20,969 | -10.3% |
| Financial debts | 170/4 | €203,047 | €182,077 | -€20,969 | -10.3% |
| Amounts payable within one year | 42/48 | €661,950 | €656,529 | -€5,421 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €22,117 | €22,842 | +€726 | +3.3% |
| Trade debts | 44 | €52,294 | €53,549 | +€1,256 | +2.4% |
| Suppliers | 440/4 | €52,294 | €53,549 | +€1,256 | +2.4% |
| Taxes, remuneration and social security | 45 | €8,005 | €3,309 | -€4,696 | -58.7% |
| Taxes | 450/3 | €3,561 | €2,465 | -€1,096 | -30.8% |
| Remuneration and social security | 454/9 | €4,444 | €844 | -€3,600 | -81.0% |
| Other amounts payable | 47/48 | €579,536 | €576,829 | -€2,707 | -0.5% |
| Accrued charges and deferred income | 492/3 | €11,467 | €11,467 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €12,913 | - | -€12,913 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,930 | €77,930 | = | 0.0% |
| Other operating charges | 640/8 | €3,693 | €2,567 | -€1,126 | -30.5% |
| Gross operating margin | 9900 | €28,511 | €42,217 | +€13,705 | +48.1% |
| Operating profit (loss) | 9901 | -€66,025 | -€38,281 | +€27,744 | +42.0% |
| Financial charges | 65/66B | €9,268 | €7,242 | -€2,026 | -21.9% |
| Recurring financial charges | 65 | €9,268 | €7,242 | -€2,026 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | -€75,293 | -€45,523 | +€29,770 | +39.5% |
| Profit (loss) for the period | 9904 | -€75,293 | -€45,523 | +€29,770 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€75,293 | -€45,523 | +€29,770 | +39.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.