Access Solutions: 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 Solutions
Largest movements
- Cash -€51,314
down €51,314 (-16.4%), from €313,709 to €262,396
mainly Trade debts (-€80,568) and Stocks and contracts (-€43,000)
- Stocks and contracts +€43,000
up €43,000 (+7045.3%), from €610 to €43,610
- Receivables within one year +€30,931
up €30,931 (+28.2%), from €109,851 to €140,782
of which Trade receivables: +€62,113
- Tangible fixed assets -€8,428
down €8,428 (-17.6%), from €47,980 to €39,553
of which Furniture and vehicles: -€10,208
- Deferred charges and accrued income -€5,036
down €5,036 (-28.7%), from €17,551 to €12,514
- Profit (loss) carried forward +€83,725
up €83,725 (+38.1%), from €219,482 to €303,207
- Trade debts -€80,568
down €80,568 (-48.7%), from €165,545 to €84,977
- Tax, wage and social debts +€19,317
up €19,317 (+30.7%), from €63,015 to €82,331
of which Taxes: +€19,317
- Debts after one year -€7,537
down €7,537 (-79.6%), from €9,465 to €1,928
- Other debts -€5,725
down €5,725 (-100.0%), from €5,725 to €0
- Gross operating margin -€63,399
down €63,399 (-32.3%), from €196,378 to €132,979
- Taxes -€19,603
down €19,603 (-38.4%), from €50,991 to €31,388
- Other operating charges -€4,982
down €4,982 (-71.2%), from €7,000 to €2,019
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 | €492,152 | €501,305 | +€9,154 | +1.9% |
| Fixed assets | 21/28 | €50,430 | €42,003 | -€8,428 | -16.7% |
| Tangible fixed assets | 22/27 | €47,980 | €39,553 | -€8,428 | -17.6% |
| Plant, machinery and equipment | 23 | €7,308 | €9,088 | +€1,780 | +24.4% |
| Furniture and vehicles | 24 | €40,673 | €30,465 | -€10,208 | -25.1% |
| Financial fixed assets | 28 | €2,450 | €2,450 | = | 0.0% |
| Current assets | 29/58 | €441,721 | €459,302 | +€17,581 | +4.0% |
| Stocks and contracts in progress | 3 | €610 | €43,610 | +€43,000 | +7045.3% |
| Stocks | 30/36 | €610 | €43,610 | +€43,000 | +7045.3% |
| Amounts receivable within one year | 40/41 | €109,851 | €140,782 | +€30,931 | +28.2% |
| Trade receivables | 40 | €76,652 | €138,765 | +€62,113 | +81.0% |
| Other amounts receivable | 41 | €33,199 | €2,017 | -€31,181 | -93.9% |
| Cash at bank and in hand | 54/58 | €313,709 | €262,396 | -€51,314 | -16.4% |
| Deferred charges and accrued income | 490/1 | €17,551 | €12,514 | -€5,036 | -28.7% |
| Total equity and liabilities | 10/49 | €492,152 | €501,305 | +€9,154 | +1.9% |
| Equity | 10/15 | €240,806 | €324,531 | +€83,725 | +34.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,724 | €2,724 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €864 | €864 | = | 0.0% |
| Profit (loss) carried forward | 14 | €219,482 | €303,207 | +€83,725 | +38.1% |
| Amounts payable | 17/49 | €251,345 | €176,774 | -€74,571 | -29.7% |
| Amounts payable after more than one year | 17 | €9,465 | €1,928 | -€7,537 | -79.6% |
| Financial debts | 170/4 | €9,465 | €1,928 | -€7,537 | -79.6% |
| Amounts payable within one year | 42/48 | €241,547 | €174,845 | -€66,702 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €7,262 | €7,537 | +€275 | +3.8% |
| Trade debts | 44 | €165,545 | €84,977 | -€80,568 | -48.7% |
| Suppliers | 440/4 | €165,545 | €84,977 | -€80,568 | -48.7% |
| Taxes, remuneration and social security | 45 | €63,015 | €82,331 | +€19,317 | +30.7% |
| Taxes | 450/3 | €60,055 | €79,371 | +€19,317 | +32.2% |
| Remuneration and social security | 454/9 | €2,960 | €2,960 | = | 0.0% |
| Other amounts payable | 47/48 | €5,725 | €0 | -€5,725 | -100.0% |
| Accrued charges and deferred income | 492/3 | €333 | €0 | -€333 | -100.0% |
| Non-recurring operating income | 76A | €0 | €5,372 | +€5,372 | |
| Remuneration, social security and pensions | 62 | €334 | €0 | -€334 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,312 | €13,524 | +€1,212 | +9.8% |
| Other operating charges | 640/8 | €7,000 | €2,019 | -€4,982 | -71.2% |
| Gross operating margin | 9900 | €196,378 | €132,979 | -€63,399 | -32.3% |
| Operating profit (loss) | 9901 | €176,732 | €117,436 | -€59,296 | -33.6% |
| Financial income | 75/76B | €375 | €177 | -€198 | -52.8% |
| Recurring financial income | 75 | €375 | €177 | -€198 | -52.8% |
| Financial charges | 65/66B | €3,000 | €2,500 | -€501 | -16.7% |
| Recurring financial charges | 65 | €3,000 | €2,500 | -€501 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €174,107 | €115,113 | -€58,993 | -33.9% |
| Income taxes | 67/77 | €50,991 | €31,388 | -€19,603 | -38.4% |
| Profit (loss) for the period | 9904 | €123,115 | €83,725 | -€39,390 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €123,115 | €83,725 | -€39,390 | -32.0% |
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 10 October 2026 via checked.be.