ACCESS TRADING: what changed
Two fiscal 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 TRADING
Largest movements
- Stocks and contracts +€23,725
up €23,725 (+146.4%), from €16,209 to €39,935
- Receivables after one year -€6,818
down €6,818 (-7.4%), from €92,299 to €85,481
- Reserves -€19,603
down €19,603 (-29.6%), from €66,165 to €46,562
of which Distributable reserves: -€19,603
- Other debts +€14,271
up €14,271 (+157.2%), from €9,079 to €23,350
- Trade debts +€13,957
up €13,957 (+68.2%), from €20,450 to €34,407
- Short-term financial debts +€7,510
up €7,510 (+1207.6%), from €622 to €8,131
of which Other loans: +€7,539
- Profit (loss) carried forward -€2,222
down €2,222, from €0 to -€2,221
- Gross operating margin -€28,211
down €28,211 (-80.6%), from €34,990 to €6,780
- Write-downs -€16,209
down €16,209 (-100.0%), from €16,209 to €0
- Depreciation -€3,984
down €3,984 (-83.7%), from €4,759 to €774
- Taxes -€3,552
down €3,552 (-49.9%), from €7,115 to €3,562
- Other operating charges +€2,246
up €2,246 (+109.7%), from €2,049 to €4,295
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 | €128,892 | €143,535 | +€14,644 | +11.4% |
| Fixed assets | 21/28 | €1,518 | €743 | -€774 | -51.0% |
| Tangible fixed assets | 22/27 | €988 | €213 | -€774 | -78.4% |
| Plant, machinery and equipment | 23 | €525 | €213 | -€311 | -59.3% |
| Furniture and vehicles | 24 | €463 | €0 | -€463 | -100.0% |
| Financial fixed assets | 28 | €530 | €530 | = | 0.0% |
| Current assets | 29/58 | €127,374 | €142,792 | +€15,418 | +12.1% |
| Amounts receivable after more than one year | 29 | €92,299 | €85,481 | -€6,818 | -7.4% |
| Other amounts receivable | 291 | €92,299 | €85,481 | -€6,818 | -7.4% |
| Stocks and contracts in progress | 3 | €16,209 | €39,935 | +€23,725 | +146.4% |
| Stocks | 30/36 | €16,209 | €39,935 | +€23,725 | +146.4% |
| Amounts receivable within one year | 40/41 | €16,542 | €15,740 | -€803 | -4.9% |
| Trade receivables | 40 | €12,865 | €13,398 | +€533 | +4.1% |
| Other amounts receivable | 41 | €3,678 | €2,342 | -€1,336 | -36.3% |
| Cash at bank and in hand | 54/58 | €694 | €776 | +€82 | +11.8% |
| Deferred charges and accrued income | 490/1 | €1,630 | €861 | -€768 | -47.1% |
| Total equity and liabilities | 10/49 | €128,892 | €143,535 | +€14,644 | +11.4% |
| Equity | 10/15 | €72,365 | €50,540 | -€21,825 | -30.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,165 | €46,562 | -€19,603 | -29.6% |
| 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 | €64,305 | €44,702 | -€19,603 | -30.5% |
| Profit (loss) carried forward | 14 | €0 | -€2,221 | -€2,222 | |
| Amounts payable | 17/49 | €56,527 | €92,995 | +€36,469 | +64.5% |
| Amounts payable after more than one year | 17 | €643 | €0 | -€643 | -100.0% |
| Financial debts | 170/4 | €643 | €0 | -€643 | -100.0% |
| Amounts payable within one year | 42/48 | €55,500 | €92,995 | +€37,496 | +67.6% |
| Financial debts | 43 | €622 | €8,131 | +€7,510 | +1207.6% |
| Credit institutions | 430/8 | €622 | €592 | -€30 | -4.8% |
| Other loans | 439 | - | €7,539 | +€7,539 | |
| Trade debts | 44 | €20,450 | €34,407 | +€13,957 | +68.2% |
| Suppliers | 440/4 | €20,450 | €34,407 | +€13,957 | +68.2% |
| Taxes, remuneration and social security | 45 | €25,349 | €27,107 | +€1,758 | +6.9% |
| Taxes | 450/3 | €25,349 | €27,107 | +€1,758 | +6.9% |
| Other amounts payable | 47/48 | €9,079 | €23,350 | +€14,271 | +157.2% |
| Accrued charges and deferred income | 492/3 | €384 | €0 | -€384 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,759 | €774 | -€3,984 | -83.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,209 | €0 | -€16,209 | -100.0% |
| Other operating charges | 640/8 | €2,049 | €4,295 | +€2,246 | +109.7% |
| Gross operating margin | 9900 | €34,990 | €6,780 | -€28,211 | -80.6% |
| Operating profit (loss) | 9901 | €11,974 | €1,710 | -€10,263 | -85.7% |
| Financial income | 75/76B | €2,720 | €2,242 | -€477 | -17.6% |
| Recurring financial income | 75 | €2,720 | €2,242 | -€477 | -17.6% |
| Financial charges | 65/66B | €3,042 | €2,612 | -€430 | -14.1% |
| Recurring financial charges | 65 | €3,042 | €2,612 | -€430 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €11,651 | €1,341 | -€10,311 | -88.5% |
| Income taxes | 67/77 | €7,115 | €3,562 | -€3,552 | -49.9% |
| Profit (loss) for the period | 9904 | €4,537 | -€2,222 | -€6,758 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,537 | -€2,222 | -€6,758 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.