ACCESS-I: 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-I
Largest movements
- Cash -€13,093
down €13,093 (-7.6%), from €172,893 to €159,800
mainly Debts within one year (-€49,541) and Accrued charges and deferred income (-€14,865)
- Tangible fixed assets -€4,175
down €4,175 (-50.0%), from €8,351 to €4,176
- Debts within one year -€49,541
down €49,541 (-43.2%), from €114,654 to €65,113
of which Trade debts: -€39,887
- Profit (loss) carried forward +€47,403
up €47,403 (+40.7%), from €116,471 to €163,874
- Accrued charges and deferred income -€14,865
down €14,865 (-28.8%), from €51,680 to €36,815
- Staff costs -€48,642
down €48,642 (-22.5%), from €216,159 to €167,517
- Gross operating margin -€32,306
down €32,306 (-12.8%), from €251,734 to €219,428
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 | €282,805 | €265,802 | -€17,003 | -6.0% |
| Fixed assets | 21/28 | €9,013 | €6,908 | -€2,105 | -23.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €8,351 | €4,176 | -€4,175 | -50.0% |
| Plant, machinery and equipment | 23 | €8,351 | €4,176 | -€4,175 | -50.0% |
| Financial fixed assets | 28 | €662 | €2,732 | +€2,070 | +312.7% |
| Current assets | 29/58 | €273,792 | €258,894 | -€14,898 | -5.4% |
| Amounts receivable within one year | 40/41 | €97,295 | €95,984 | -€1,311 | -1.3% |
| Trade receivables | 40 | €44,102 | €57,749 | +€13,647 | +30.9% |
| Other amounts receivable | 41 | €53,193 | €38,235 | -€14,958 | -28.1% |
| Cash at bank and in hand | 54/58 | €172,893 | €159,800 | -€13,093 | -7.6% |
| Deferred charges and accrued income | 490/1 | €3,604 | €3,110 | -€494 | -13.7% |
| Total equity and liabilities | 10/49 | €282,805 | €265,802 | -€17,003 | -6.0% |
| Equity | 10/15 | €116,471 | €163,874 | +€47,403 | +40.7% |
| Profit (loss) carried forward | 14 | €116,471 | €163,874 | +€47,403 | +40.7% |
| Amounts payable | 17/49 | €166,334 | €101,928 | -€64,406 | -38.7% |
| Amounts payable within one year | 42/48 | €114,654 | €65,113 | -€49,541 | -43.2% |
| Trade debts | 44 | €79,486 | €39,599 | -€39,887 | -50.2% |
| Suppliers | 440/4 | €79,486 | €39,599 | -€39,887 | -50.2% |
| Taxes, remuneration and social security | 45 | €35,168 | €17,252 | -€17,916 | -50.9% |
| Taxes | 450/3 | €2,926 | €4,852 | +€1,926 | +65.8% |
| Remuneration and social security | 454/9 | €32,242 | €12,400 | -€19,842 | -61.5% |
| Accrued charges and deferred income | 492/3 | €51,680 | €36,815 | -€14,865 | -28.8% |
| Remuneration, social security and pensions | 62 | €216,159 | €167,517 | -€48,642 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,176 | €4,175 | -€1 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,076 | - | -€2,076 | |
| Gross operating margin | 9900 | €251,734 | €219,428 | -€32,306 | -12.8% |
| Operating profit (loss) | 9901 | €29,323 | €47,736 | +€18,413 | +62.8% |
| Financial charges | 65/66B | €277 | €334 | +€57 | +20.6% |
| Recurring financial charges | 65 | €277 | €334 | +€57 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €29,046 | €47,402 | +€18,356 | +63.2% |
| Profit (loss) for the period | 9904 | €29,046 | €47,402 | +€18,356 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,046 | €47,402 | +€18,356 | +63.2% |
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 7 October 2026 via checked.be.