ACCESS KING: 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 KING
Largest movements
- Receivables within one year +€532,171
up €532,171 (+336.5%), from €158,146 to €690,317
of which Trade receivables: +€542,983
- Stocks and contracts -€180,475
down €180,475 (-34.2%), from €526,959 to €346,485
- Cash +€19,490
up €19,490 (+335.2%), from €5,815 to €25,306
mainly Trade debts (+€287,436) and Stocks and contracts (+€180,475)
- Trade debts +€287,436
up €287,436 (+190.2%), from €151,158 to €438,594
- Tax, wage and social debts +€84,285
up €84,285 (+94.7%), from €89,020 to €173,305
- Gross operating margin -€263,219
down €263,219 (-91.3%), from €288,291 to €25,072
- Financial income -€16,183
down €16,183 (-99.1%), from €16,334 to €151
- Financial charges -€15,846
down €15,846 (-56.8%), from €27,895 to €12,049
- Other operating charges -€11,911
down €11,911 (-68.4%), from €17,422 to €5,511
- Taxes -€8,615
down €8,615 (-100.0%), from €8,615 to €0
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 | €691,184 | €1,062,644 | +€371,460 | +53.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €691,184 | €1,062,644 | +€371,460 | +53.7% |
| Stocks and contracts in progress | 3 | €526,959 | €346,485 | -€180,475 | -34.2% |
| Stocks | 30/36 | €526,959 | €346,485 | -€180,475 | -34.2% |
| Amounts receivable within one year | 40/41 | €158,146 | €690,317 | +€532,171 | +336.5% |
| Trade receivables | 40 | €117,017 | €660,000 | +€542,983 | +464.0% |
| Other amounts receivable | 41 | €41,129 | €30,317 | -€10,812 | -26.3% |
| Cash at bank and in hand | 54/58 | €5,815 | €25,306 | +€19,490 | +335.2% |
| Deferred charges and accrued income | 490/1 | €264 | €537 | +€273 | +103.5% |
| Total equity and liabilities | 10/49 | €691,184 | €1,062,644 | +€371,460 | +53.7% |
| Equity | 10/15 | €291,405 | €299,067 | +€7,663 | +2.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €270,945 | €278,607 | +€7,663 | +2.8% |
| Distributable reserves | 133 | €270,945 | €278,607 | +€7,663 | +2.8% |
| Amounts payable | 17/49 | €399,780 | €763,577 | +€363,797 | +91.0% |
| Amounts payable within one year | 42/48 | €399,780 | €763,577 | +€363,797 | +91.0% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €151,158 | €438,594 | +€287,436 | +190.2% |
| Suppliers | 440/4 | €151,158 | €438,594 | +€287,436 | +190.2% |
| Taxes, remuneration and social security | 45 | €89,020 | €173,305 | +€84,285 | +94.7% |
| Taxes | 450/3 | €89,020 | €173,305 | +€84,285 | +94.7% |
| Other amounts payable | 47/48 | €9,602 | €1,678 | -€7,924 | -82.5% |
| Other operating charges | 640/8 | €17,422 | €5,511 | -€11,911 | -68.4% |
| Gross operating margin | 9900 | €288,291 | €25,072 | -€263,219 | -91.3% |
| Operating profit (loss) | 9901 | €270,869 | €19,561 | -€251,308 | -92.8% |
| Financial income | 75/76B | €16,334 | €151 | -€16,183 | -99.1% |
| Recurring financial income | 75 | €16,334 | €151 | -€16,183 | -99.1% |
| Financial charges | 65/66B | €27,895 | €12,049 | -€15,846 | -56.8% |
| Recurring financial charges | 65 | €27,895 | €12,049 | -€15,846 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €259,308 | €7,663 | -€251,645 | -97.0% |
| Income taxes | 67/77 | €8,615 | €0 | -€8,615 | -100.0% |
| Profit (loss) for the period | 9904 | €250,692 | €7,663 | -€243,030 | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €250,692 | €7,663 | -€243,030 | -96.9% |
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 2 October 2026 via checked.be.