ACCESS & PARTNERS: 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 & PARTNERS
Largest movements
- Receivables within one year -€24,473
down €24,473 (-95.1%), from €25,741 to €1,268
of which Other amounts receivable: -€18,380
- Cash +€17,755
up €17,755 (+6.4%), from €279,567 to €297,322
mainly Receivables within one year (+€24,473) and Net result for the year (+€21,215)
- Tangible fixed assets -€7,864
down €7,864 (-34.0%), from €23,134 to €15,270
of which Furniture and vehicles: -€6,707
- Deferred charges and accrued income +€4,513
up €4,513 (+464.6%), from €971 to €5,484
- Tax, wage and social debts -€30,054
down €30,054 (-75.7%), from €39,712 to €9,658
- Profit (loss) carried forward +€21,215
up €21,215 (+18.3%), from €115,708 to €136,923
- Gross operating margin -€76,604
down €76,604 (-66.7%), from €114,889 to €38,285
- Taxes -€19,015
down €19,015 (-59.6%), from €31,896 to €12,881
- Financial income +€3,979
up €3,979 (+776.5%), from €513 to €4,492
- Depreciation -€1,632
down €1,632 (-17.2%), from €9,496 to €7,864
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 | €329,413 | €319,344 | -€10,070 | -3.1% |
| Fixed assets | 21/28 | €23,134 | €15,270 | -€7,864 | -34.0% |
| Tangible fixed assets | 22/27 | €23,134 | €15,270 | -€7,864 | -34.0% |
| Furniture and vehicles | 24 | €14,774 | €8,067 | -€6,707 | -45.4% |
| Other tangible fixed assets | 26 | €8,360 | €7,203 | -€1,157 | -13.8% |
| Current assets | 29/58 | €306,279 | €304,074 | -€2,205 | -0.7% |
| Amounts receivable within one year | 40/41 | €25,741 | €1,268 | -€24,473 | -95.1% |
| Trade receivables | 40 | €6,093 | - | -€6,093 | |
| Other amounts receivable | 41 | €19,648 | €1,268 | -€18,380 | -93.5% |
| Cash at bank and in hand | 54/58 | €279,567 | €297,322 | +€17,755 | +6.4% |
| Deferred charges and accrued income | 490/1 | €971 | €5,484 | +€4,513 | +464.6% |
| Total equity and liabilities | 10/49 | €329,413 | €319,344 | -€10,070 | -3.1% |
| Equity | 10/15 | €286,160 | €307,374 | +€21,215 | +7.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €151,859 | €151,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,708 | €136,923 | +€21,215 | +18.3% |
| Amounts payable | 17/49 | €43,254 | €11,969 | -€31,285 | -72.3% |
| Amounts payable within one year | 42/48 | €43,242 | €11,969 | -€31,273 | -72.3% |
| Trade debts | 44 | €3,530 | €2,311 | -€1,219 | -34.5% |
| Suppliers | 440/4 | €3,530 | €2,311 | -€1,219 | -34.5% |
| Taxes, remuneration and social security | 45 | €39,712 | €9,658 | -€30,054 | -75.7% |
| Taxes | 450/3 | €39,712 | €9,658 | -€30,054 | -75.7% |
| Accrued charges and deferred income | 492/3 | €12 | - | -€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,496 | €7,864 | -€1,632 | -17.2% |
| Other operating charges | 640/8 | €656 | €673 | +€17 | +2.6% |
| Gross operating margin | 9900 | €114,889 | €38,285 | -€76,604 | -66.7% |
| Operating profit (loss) | 9901 | €104,737 | €29,748 | -€74,989 | -71.6% |
| Financial income | 75/76B | €513 | €4,492 | +€3,979 | +776.5% |
| Recurring financial income | 75 | €513 | €4,492 | +€3,979 | +776.5% |
| Financial charges | 65/66B | €168 | €144 | -€24 | -14.5% |
| Recurring financial charges | 65 | €168 | €144 | -€24 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €105,081 | €34,096 | -€70,985 | -67.6% |
| Income taxes | 67/77 | €31,896 | €12,881 | -€19,015 | -59.6% |
| Profit (loss) for the period | 9904 | €73,185 | €21,215 | -€51,970 | -71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,185 | €21,215 | -€51,970 | -71.0% |
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 3 October 2026 via checked.be.