Access Trade: 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 Trade
Largest movements
- Cash -€114,732
down €114,732 (-38.3%), from €299,262 to €184,530
mainly Other debts (-€80,146) and Net result for the year (-€28,499)
- Receivables within one year -€9,090
down €9,090 (-9.4%), from €96,535 to €87,444
of which Trade receivables: -€11,463
- Other debts -€80,146
down €80,146 (-24.1%), from €332,568 to €252,421
- Profit (loss) carried forward -€28,499
new in 2025: -€28,499
- Tax, wage and social debts -€16,071
down €16,071 (-95.2%), from €16,876 to €805
- Gross operating margin -€35,873
down €35,873, from €30,641 to -€5,232
- Financial charges +€20,682
up €20,682 (+1929.7%), from €1,072 to €21,754
- Taxes -€7,394
down €7,394, from €7,393 to -€2
- Financial income -€1,058
down €1,058 (-97.5%), from €1,085 to €27
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 | €399,223 | €274,259 | -€124,964 | -31.3% |
| Fixed assets | 21/28 | €3,427 | €2,285 | -€1,142 | -33.3% |
| Tangible fixed assets | 22/27 | €3,427 | €2,285 | -€1,142 | -33.3% |
| Furniture and vehicles | 24 | €424 | €106 | -€318 | -75.0% |
| Other tangible fixed assets | 26 | €3,003 | €2,179 | -€824 | -27.4% |
| Current assets | 29/58 | €395,797 | €271,974 | -€123,822 | -31.3% |
| Amounts receivable within one year | 40/41 | €96,535 | €87,444 | -€9,090 | -9.4% |
| Trade receivables | 40 | €83,375 | €71,912 | -€11,463 | -13.7% |
| Other amounts receivable | 41 | €13,160 | €15,532 | +€2,372 | +18.0% |
| Cash at bank and in hand | 54/58 | €299,262 | €184,530 | -€114,732 | -38.3% |
| Total equity and liabilities | 10/49 | €399,223 | €274,259 | -€124,964 | -31.3% |
| Equity | 10/15 | €48,624 | €20,125 | -€28,499 | -58.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,024 | €30,024 | = | 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% |
| Distributable reserves | 133 | €28,164 | €28,164 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€28,499 | -€28,499 | |
| Amounts payable | 17/49 | €350,599 | €254,134 | -€96,465 | -27.5% |
| Amounts payable within one year | 42/48 | €350,599 | €254,134 | -€96,465 | -27.5% |
| Trade debts | 44 | €1,156 | €908 | -€248 | -21.5% |
| Suppliers | 440/4 | €1,156 | €908 | -€248 | -21.5% |
| Taxes, remuneration and social security | 45 | €16,876 | €805 | -€16,071 | -95.2% |
| Taxes | 450/3 | €16,876 | €805 | -€16,071 | -95.2% |
| Other amounts payable | 47/48 | €332,568 | €252,421 | -€80,146 | -24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,142 | €1,142 | = | 0.0% |
| Other operating charges | 640/8 | €423 | €400 | -€24 | -5.6% |
| Gross operating margin | 9900 | €30,641 | -€5,232 | -€35,873 | |
| Operating profit (loss) | 9901 | €29,076 | -€6,774 | -€35,849 | |
| Financial income | 75/76B | €1,085 | €27 | -€1,058 | -97.5% |
| Recurring financial income | 75 | €1,085 | €27 | -€1,058 | -97.5% |
| Financial charges | 65/66B | €1,072 | €21,754 | +€20,682 | +1929.7% |
| Recurring financial charges | 65 | €1,072 | €21,754 | +€20,682 | +1929.7% |
| Profit (loss) for the period before taxes | 9903 | €29,089 | -€28,501 | -€57,590 | |
| Income taxes | 67/77 | €7,393 | -€2 | -€7,394 | |
| Profit (loss) for the period | 9904 | €21,696 | -€28,499 | -€50,195 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,696 | -€28,499 | -€50,195 |
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 11 October 2026 via checked.be.