ACCESS-SHOP: 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-SHOP
Largest movements
- Cash +€42,544
up €42,544 (+28.5%), from €149,504 to €192,048
mainly Other debts (+€86,500) and Depreciation (+€34,139)
- Tangible fixed assets -€25,002
down €25,002 (-43.4%), from €57,573 to €32,571
of which Land and buildings: -€12,800
- Receivables within one year -€14,710
down €14,710 (-7.0%), from €211,397 to €196,687
of which Trade receivables: -€12,039
- Other debts +€86,500
up €86,500, from €0 to €86,500
- Reserves -€68,700
down €68,700 (-25.0%), from €275,040 to €206,340
of which Distributable reserves: -€68,700
- Current portion of long-term debt -€13,939
down €13,939 (-29.2%), from €47,674 to €33,735
- Gross operating margin +€15,730
up €15,730 (+8.5%), from €185,033 to €200,763
- Taxes +€6,286
up €6,286 (+295%), from €2,129 to €8,416
- Financial income -€5,651
down €5,651 (-33.3%), from €16,974 to €11,323
of which Financial income: -€6,623
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 | €509,450 | €510,697 | +€1,247 | +0.2% |
| Fixed assets | 21/28 | €57,623 | €32,621 | -€25,002 | -43.4% |
| Tangible fixed assets | 22/27 | €57,573 | €32,571 | -€25,002 | -43.4% |
| Land and buildings | 22 | €38,400 | €25,600 | -€12,800 | -33.3% |
| Furniture and vehicles | 24 | €19,173 | €6,971 | -€12,202 | -63.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €451,828 | €478,076 | +€26,248 | +5.8% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €17,810 | €17,000 | -€810 | -4.6% |
| Stocks | 30/36 | €17,810 | €17,000 | -€810 | -4.6% |
| Amounts receivable within one year | 40/41 | €211,397 | €196,687 | -€14,710 | -7.0% |
| Trade receivables | 40 | €84,502 | €72,463 | -€12,039 | -14.2% |
| Other amounts receivable | 41 | €126,895 | €124,224 | -€2,671 | -2.1% |
| Cash at bank and in hand | 54/58 | €149,504 | €192,048 | +€42,544 | +28.5% |
| Deferred charges and accrued income | 490/1 | €3,116 | €2,341 | -€775 | -24.9% |
| Total equity and liabilities | 10/49 | €509,450 | €510,697 | +€1,247 | +0.2% |
| Equity | 10/15 | €400,741 | €332,042 | -€68,699 | -17.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €275,040 | €206,340 | -€68,700 | -25.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €275,040 | €206,340 | -€68,700 | -25.0% |
| Profit (loss) carried forward | 14 | €113,301 | €113,302 | +€1 | 0.0% |
| Amounts payable | 17/49 | €108,710 | €178,655 | +€69,945 | +64.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €108,710 | €178,655 | +€69,945 | +64.3% |
| Current portion of amounts payable after more than one year | 42 | €47,674 | €33,735 | -€13,939 | -29.2% |
| Trade debts | 44 | €38,356 | €35,644 | -€2,712 | -7.1% |
| Suppliers | 440/4 | €38,356 | €35,644 | -€2,712 | -7.1% |
| Taxes, remuneration and social security | 45 | €22,680 | €22,775 | +€96 | +0.4% |
| Taxes | 450/3 | €4,056 | €3,635 | -€421 | -10.4% |
| Remuneration and social security | 454/9 | €18,623 | €19,140 | +€517 | +2.8% |
| Other amounts payable | 47/48 | €0 | €86,500 | +€86,500 | |
| Remuneration, social security and pensions | 62 | €143,637 | €143,678 | +€41 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,500 | €34,139 | +€1,639 | +5.0% |
| Other operating charges | 640/8 | €3,044 | €3,436 | +€392 | +12.9% |
| Gross operating margin | 9900 | €185,033 | €200,763 | +€15,730 | +8.5% |
| Operating profit (loss) | 9901 | €5,853 | €19,510 | +€13,657 | +233% |
| Financial income | 75/76B | €16,974 | €11,323 | -€5,651 | -33.3% |
| Recurring financial income | 75 | €7,809 | €1,187 | -€6,623 | -84.8% |
| Non-recurring financial income | 76B | €9,164 | €10,136 | +€972 | +10.6% |
| Financial charges | 65/66B | €2,909 | €4,616 | +€1,707 | +58.7% |
| Recurring financial charges | 65 | €2,909 | €4,616 | +€1,707 | +58.7% |
| Profit (loss) for the period before taxes | 9903 | €19,917 | €26,217 | +€6,300 | +31.6% |
| Income taxes | 67/77 | €2,129 | €8,416 | +€6,286 | +295% |
| Profit (loss) for the period | 9904 | €17,788 | €17,801 | +€14 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,788 | €17,801 | +€14 | +0.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.