ACCESS PLATFORMS: 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 PLATFORMS
Largest movements
- Cash +€105,492
up €105,492 (+18.1%), from €582,182 to €687,675
mainly Net result for the year (+€69,523) and Stocks and contracts (+€35,857)
- Stocks and contracts -€35,857
down €35,857 (-56.7%), from €63,272 to €27,414
- Receivables within one year -€22,896
down €22,896 (-10.3%), from €222,960 to €200,064
of which Trade receivables: -€14,812
- Tangible fixed assets -€12,119
down €12,119 (-21.2%), from €57,184 to €45,065
of which Furniture and vehicles: -€14,007
- Reserves +€69,523
up €69,523 (+9.2%), from €752,337 to €821,860
of which Distributable reserves: +€69,593
- Accrued charges and deferred income -€41,136
no longer reported in 2025 (was €41,136)
- Gross operating margin -€119,930
down €119,930 (-30.3%), from €396,383 to €276,453
- Taxes -€33,267
down €33,267 (-55.8%), from €59,622 to €26,355
- Staff costs +€7,590
up €7,590 (+4.8%), from €158,534 to €166,124
- Financial income -€7,541
down €7,541 (-82.3%), from €9,163 to €1,622
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 | €927,173 | €961,663 | +€34,490 | +3.7% |
| Fixed assets | 21/28 | €57,684 | €45,565 | -€12,119 | -21.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €57,184 | €45,065 | -€12,119 | -21.2% |
| Plant, machinery and equipment | 23 | €0 | €1,888 | +€1,888 | |
| Furniture and vehicles | 24 | €57,184 | €43,177 | -€14,007 | -24.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €869,489 | €916,098 | +€46,609 | +5.4% |
| Stocks and contracts in progress | 3 | €63,272 | €27,414 | -€35,857 | -56.7% |
| Stocks | 30/36 | €63,272 | €27,414 | -€35,857 | -56.7% |
| Amounts receivable within one year | 40/41 | €222,960 | €200,064 | -€22,896 | -10.3% |
| Trade receivables | 40 | €107,374 | €92,563 | -€14,812 | -13.8% |
| Other amounts receivable | 41 | €115,586 | €107,501 | -€8,085 | -7.0% |
| Cash at bank and in hand | 54/58 | €582,182 | €687,675 | +€105,492 | +18.1% |
| Deferred charges and accrued income | 490/1 | €1,075 | €945 | -€130 | -12.1% |
| Total equity and liabilities | 10/49 | €927,173 | €961,663 | +€34,490 | +3.7% |
| Equity | 10/15 | €827,337 | €896,860 | +€69,523 | +8.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €752,337 | €821,860 | +€69,523 | +9.2% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €70 | - | -€70 | |
| Distributable reserves | 133 | €744,767 | €814,360 | +€69,593 | +9.3% |
| Provisions and deferred taxes | 16 | €30 | - | -€30 | |
| Deferred taxes | 168 | €30 | - | -€30 | |
| Amounts payable | 17/49 | €99,806 | €64,803 | -€35,003 | -35.1% |
| Amounts payable within one year | 42/48 | €58,670 | €64,803 | +€6,133 | +10.5% |
| Trade debts | 44 | €33,695 | €32,025 | -€1,670 | -5.0% |
| Suppliers | 440/4 | €33,695 | €32,025 | -€1,670 | -5.0% |
| Taxes, remuneration and social security | 45 | €24,975 | €32,778 | +€7,803 | +31.2% |
| Taxes | 450/3 | - | €4,214 | +€4,214 | |
| Remuneration and social security | 454/9 | €24,975 | €28,564 | +€3,589 | +14.4% |
| Accrued charges and deferred income | 492/3 | €41,136 | - | -€41,136 | |
| Remuneration, social security and pensions | 62 | €158,534 | €166,124 | +€7,590 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,157 | €14,159 | -€1,998 | -12.4% |
| Other operating charges | 640/8 | €1,937 | €1,773 | -€165 | -8.5% |
| Gross operating margin | 9900 | €396,383 | €276,453 | -€119,930 | -30.3% |
| Operating profit (loss) | 9901 | €219,754 | €94,397 | -€125,357 | -57.0% |
| Financial income | 75/76B | €9,163 | €1,622 | -€7,541 | -82.3% |
| Recurring financial income | 75 | €9,163 | €1,622 | -€7,541 | -82.3% |
| Financial charges | 65/66B | €156 | €172 | +€15 | +9.8% |
| Recurring financial charges | 65 | €156 | €172 | +€15 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €228,761 | €95,848 | -€132,914 | -58.1% |
| Transfer from deferred taxes | 780 | €30 | €30 | = | 0.0% |
| Income taxes | 67/77 | €59,622 | €26,355 | -€33,267 | -55.8% |
| Profit (loss) for the period | 9904 | €169,170 | €69,523 | -€99,647 | -58.9% |
| Transfer from tax-exempt reserves | 789 | €70 | €70 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €169,240 | €69,593 | -€99,647 | -58.9% |
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 12 October 2026 via checked.be.