ACCESS SYSTEMS HOLDING: 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 SYSTEMS HOLDING
Largest movements
- Cash -€60,720
down €60,720 (-35.4%), from €171,361 to €110,641
mainly Debts after one year (-€225,000) and Receivables within one year (-€56,320)
- Receivables within one year +€56,320
up €56,320 (+4354.0%), from €1,294 to €57,614
- Debts after one year -€225,000
down €225,000 (-20.0%), from €1.1m to €902,500
- Reserves +€212,619
up €212,619 (+30.0%), from €708,186 to €920,805
- Financial income -€168,000
down €168,000 (-40.0%), from €420,000 to €252,000
- Services and other goods +€10,589
new in 2025: €10,589
- Financial charges -€6,259
down €6,259 (-18.5%), from €33,925 to €27,666
- Gross operating margin +€3,841
no longer reported in 2025 (was -€3,841)
- Other operating charges +€613
up €613 (+119.4%), from €513 to €1,126
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 | €3,118,454 | €3,114,054 | -€4,400 | -0.1% |
| Fixed assets | 21/28 | €2,945,800 | €2,945,800 | = | 0.0% |
| Financial fixed assets | 28 | €2,945,800 | €2,945,800 | = | 0.0% |
| Affiliated companies | 280/1 | - | €2,945,800 | +€2.9m | |
| Participating interests | 280 | - | €2,945,800 | +€2.9m | |
| Current assets | 29/58 | €172,654 | €168,254 | -€4,400 | -2.5% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,294 | €57,614 | +€56,320 | +4354.0% |
| Other amounts receivable | 41 | €1,294 | €57,614 | +€56,320 | +4354.0% |
| Cash at bank and in hand | 54/58 | €171,361 | €110,641 | -€60,720 | -35.4% |
| Total equity and liabilities | 10/49 | €3,118,454 | €3,114,054 | -€4,400 | -0.1% |
| Equity | 10/15 | €1,758,186 | €1,970,805 | +€212,619 | +12.1% |
| Contributions | 10/11 | €1,050,000 | €1,050,000 | = | 0.0% |
| Reserves | 13 | €708,186 | €920,805 | +€212,619 | +30.0% |
| Distributable reserves | 133 | €708,186 | €920,805 | +€212,619 | +30.0% |
| Amounts payable | 17/49 | €1,360,268 | €1,143,250 | -€217,019 | -16.0% |
| Amounts payable after more than one year | 17 | €1,127,500 | €902,500 | -€225,000 | -20.0% |
| Financial debts | 170/4 | €1,127,500 | €902,500 | -€225,000 | -20.0% |
| Credit institutions | 173 | - | €902,500 | +€902,500 | |
| Amounts payable within one year | 42/48 | €225,380 | €234,493 | +€9,113 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €225,000 | €225,000 | = | 0.0% |
| Trade debts | 44 | €380 | €9,493 | +€9,113 | +2396.3% |
| Suppliers | 440/4 | €380 | €9,493 | +€9,113 | +2396.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €7,388 | €6,257 | -€1,131 | -15.3% |
| Operating charges | 60/66A | - | €11,715 | +€11,715 | |
| Services and other goods | 61 | - | €10,589 | +€10,589 | |
| Other operating charges | 640/8 | €513 | €1,126 | +€613 | +119.4% |
| Gross operating margin | 9900 | -€3,841 | - | +€3,841 | |
| Operating profit (loss) | 9901 | -€4,354 | -€11,715 | -€7,361 | -169.1% |
| Financial income | 75/76B | €420,000 | €252,000 | -€168,000 | -40.0% |
| Recurring financial income | 75 | €420,000 | €252,000 | -€168,000 | -40.0% |
| Income from financial fixed assets | 750 | - | €252,000 | +€252,000 | |
| Financial charges | 65/66B | €33,925 | €27,666 | -€6,259 | -18.5% |
| Recurring financial charges | 65 | €33,925 | €27,666 | -€6,259 | -18.5% |
| Debt charges | 650 | - | €26,740 | +€26,740 | |
| Other financial charges | 652/9 | - | €926 | +€926 | |
| Profit (loss) for the period before taxes | 9903 | €381,721 | €212,619 | -€169,102 | -44.3% |
| Profit (loss) for the period | 9904 | €381,721 | €212,619 | -€169,102 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €381,721 | €212,619 | -€169,102 | -44.3% |
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.