ACCESS IMMO: 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 IMMO
Largest movements
- Cash -€49,525
no longer reported in 2025 (was €49,525)
mainly Advances received (-€51,578) and Current investments (-€16,539)
- Current investments +€16,539
new in 2025: €16,539
- Receivables within one year +€12,834
up €12,834 (+84.6%), from €15,175 to €28,009
of which Trade receivables: +€8,184
- Tangible fixed assets -€12,541
down €12,541 (-35.2%), from €35,634 to €23,093
of which Furniture and vehicles: -€12,039
- Advances received -€51,578
no longer reported in 2025 (was €51,578)
- Trade debts +€18,489
up €18,489 (+436%), from €4,243 to €22,732
of which Bills of exchange payable: +€17,022
- Other debts +€10,188
up €10,188 (+23.2%), from €43,859 to €54,048
- Profit (loss) carried forward -€8,230
down €8,230 (-22.6%), from -€36,381 to -€44,611
- Tax, wage and social debts -€1,372
down €1,372 (-16.8%), from €8,179 to €6,807
- Turnover +€21,682
up €21,682 (+23.2%), from €93,259 to €114,940
- Gross operating margin +€19,506
up €19,506, from -€11,287 to €8,219
- Staff costs -€15,757
no longer reported in 2025 (was €15,757)
- Other operating charges -€2,793
down €2,793 (-80.3%), from €3,477 to €684
- Purchases and services +€2,176
up €2,176 (+2.1%), from €104,545 to €106,721
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 | €101,734 | €69,231 | -€32,503 | -31.9% |
| Fixed assets | 21/28 | €37,034 | €24,493 | -€12,541 | -33.9% |
| Tangible fixed assets | 22/27 | €35,634 | €23,093 | -€12,541 | -35.2% |
| Furniture and vehicles | 24 | €34,442 | €22,403 | -€12,039 | -35.0% |
| Other tangible fixed assets | 26 | €1,192 | €690 | -€503 | -42.1% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €64,700 | €44,738 | -€19,962 | -30.9% |
| Amounts receivable within one year | 40/41 | €15,175 | €28,009 | +€12,834 | +84.6% |
| Trade receivables | 40 | €14,598 | €22,781 | +€8,184 | +56.1% |
| Other amounts receivable | 41 | €578 | €5,228 | +€4,650 | +805% |
| Current investments | 50/53 | - | €16,539 | +€16,539 | |
| Cash at bank and in hand | 54/58 | €49,525 | - | -€49,525 | |
| Deferred charges and accrued income | 490/1 | - | €189 | +€189 | |
| Total equity and liabilities | 10/49 | €101,734 | €69,231 | -€32,503 | -31.9% |
| Equity | 10/15 | -€6,126 | -€14,356 | -€8,230 | -134% |
| Contributions | 10/11 | €14,255 | €14,255 | = | 0.0% |
| Reserves | 13 | €16,000 | €16,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,381 | -€44,611 | -€8,230 | -22.6% |
| Amounts payable | 17/49 | €107,860 | €83,586 | -€24,273 | -22.5% |
| Amounts payable within one year | 42/48 | €107,860 | €83,586 | -€24,273 | -22.5% |
| Trade debts | 44 | €4,243 | €22,732 | +€18,489 | +436% |
| Suppliers | 440/4 | €4,243 | €5,710 | +€1,467 | +34.6% |
| Bills of exchange payable | 441 | - | €17,022 | +€17,022 | |
| Advances received on contracts in progress | 46 | €51,578 | - | -€51,578 | |
| Taxes, remuneration and social security | 45 | €8,179 | €6,807 | -€1,372 | -16.8% |
| Taxes | 450/3 | €8,179 | €6,807 | -€1,372 | -16.8% |
| Other amounts payable | 47/48 | €43,859 | €54,048 | +€10,188 | +23.2% |
| Turnover | 70 | €93,259 | €114,940 | +€21,682 | +23.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €104,545 | €106,721 | +€2,176 | +2.1% |
| Remuneration, social security and pensions | 62 | €15,757 | - | -€15,757 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,069 | €13,591 | -€478 | -3.4% |
| Other operating charges | 640/8 | €3,477 | €684 | -€2,793 | -80.3% |
| Non-recurring operating charges | 66A | €364 | €262 | -€102 | -28.1% |
| Gross operating margin | 9900 | -€11,287 | €8,219 | +€19,506 | |
| Operating profit (loss) | 9901 | -€44,953 | -€6,317 | +€38,636 | +85.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +229% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +229% |
| Financial charges | 65/66B | €240 | €1,697 | +€1,457 | +608% |
| Recurring financial charges | 65 | €240 | €1,697 | +€1,457 | +608% |
| Profit (loss) for the period before taxes | 9903 | -€45,193 | -€8,013 | +€37,179 | +82.3% |
| Income taxes | 67/77 | €236 | €217 | -€19 | -8.2% |
| Profit (loss) for the period | 9904 | -€45,429 | -€8,230 | +€37,199 | +81.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,429 | -€8,230 | +€37,199 | +81.9% |
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 16 October 2026 via checked.be.