ACCESSIO: 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.
ACCESSIO
Largest movements
- Receivables within one year +€22,565
up €22,565 (+34.2%), from €66,008 to €88,573
of which Trade receivables: +€23,700
- Cash +€2,542
up €2,542 (+24.1%), from €10,537 to €13,079
mainly Net result for the year (+€17,456) and Tax, wage and social debts (+€6,598)
- Reserves +€17,456
up €17,456 (+72.9%), from €23,954 to €41,410
- Tax, wage and social debts +€6,598
new in 2025: €6,598
- Other debts +€5,282
up €5,282 (+20.3%), from €26,020 to €31,302
- Trade debts -€4,229
down €4,229 (-52.6%), from €8,037 to €3,807
- Gross operating margin -€8,014
down €8,014 (-24.8%), from €32,294 to €24,281
- Taxes +€908
up €908 (+16.0%), from €5,690 to €6,598
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 | €76,610 | €101,717 | +€25,107 | +32.8% |
| Fixed assets | 21/28 | €65 | €65 | = | 0.0% |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €76,545 | €101,652 | +€25,107 | +32.8% |
| Amounts receivable within one year | 40/41 | €66,008 | €88,573 | +€22,565 | +34.2% |
| Trade receivables | 40 | €51,029 | €74,729 | +€23,700 | +46.4% |
| Other amounts receivable | 41 | €14,979 | €13,844 | -€1,135 | -7.6% |
| Cash at bank and in hand | 54/58 | €10,537 | €13,079 | +€2,542 | +24.1% |
| Total equity and liabilities | 10/49 | €76,610 | €101,717 | +€25,107 | +32.8% |
| Equity | 10/15 | €42,554 | €60,010 | +€17,456 | +41.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,954 | €41,410 | +€17,456 | +72.9% |
| Distributable reserves | 133 | €23,954 | €41,410 | +€17,456 | +72.9% |
| Amounts payable | 17/49 | €34,057 | €41,707 | +€7,651 | +22.5% |
| Amounts payable within one year | 42/48 | €34,057 | €41,707 | +€7,651 | +22.5% |
| Trade debts | 44 | €8,037 | €3,807 | -€4,229 | -52.6% |
| Suppliers | 440/4 | €8,037 | €3,807 | -€4,229 | -52.6% |
| Taxes, remuneration and social security | 45 | - | €6,598 | +€6,598 | |
| Taxes | 450/3 | - | €6,598 | +€6,598 | |
| Other amounts payable | 47/48 | €26,020 | €31,302 | +€5,282 | +20.3% |
| Other operating charges | 640/8 | €155 | €165 | +€9 | +6.0% |
| Gross operating margin | 9900 | €32,294 | €24,281 | -€8,014 | -24.8% |
| Operating profit (loss) | 9901 | €32,139 | €24,116 | -€8,023 | -25.0% |
| Financial charges | 65/66B | €45 | €62 | +€17 | +37.9% |
| Recurring financial charges | 65 | €45 | €62 | +€17 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | €32,094 | €24,054 | -€8,040 | -25.1% |
| Income taxes | 67/77 | €5,690 | €6,598 | +€908 | +16.0% |
| Profit (loss) for the period | 9904 | €26,404 | €17,456 | -€8,948 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,404 | €17,456 | -€8,948 | -33.9% |
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 15 October 2026 via checked.be.