Accessio Consulting: 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.
Accessio Consulting
Largest movements
- Receivables within one year -€148,435
down €148,435 (-75.1%), from €197,696 to €49,261
of which Trade receivables: -€130,479
- Receivables after one year -€110,758
down €110,758 (-30.7%), from €360,275 to €249,517
- Cash +€52,100
up €52,100 (+287.1%), from €18,149 to €70,249
mainly Receivables within one year (+€148,435) and Receivables after one year (+€110,758)
- Accrued charges and deferred income -€77,970
down €77,970 (-43.2%), from €180,286 to €102,316
- Profit (loss) carried forward -€57,288
down €57,288 (-30.9%), from €185,685 to €128,398
- Reserves -€33,000
down €33,000 (-94.7%), from €34,860 to €1,860
of which Distributable reserves: -€33,000
- Current portion of long-term debt -€30,565
down €30,565 (-88.4%), from €34,588 to €4,022
- Tax, wage and social debts -€16,938
down €16,938 (-17.2%), from €98,667 to €81,729
- Taxes +€43,830
up €43,830 (+130.6%), from €33,570 to €77,400
- Gross operating margin +€34,424
up €34,424 (+25.5%), from €134,867 to €169,292
- Other operating charges +€3,925
up €3,925 (+106.8%), from €3,674 to €7,599
- Financial charges +€3,686
up €3,686 (+82.9%), from €4,446 to €8,133
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 | €595,879 | €396,156 | -€199,723 | -33.5% |
| Fixed assets | 21/28 | €18,175 | €20,587 | +€2,413 | +13.3% |
| Tangible fixed assets | 22/27 | €18,175 | €20,587 | +€2,413 | +13.3% |
| Plant, machinery and equipment | 23 | €263 | €1 | -€262 | -99.5% |
| Furniture and vehicles | 24 | €17,912 | €20,586 | +€2,674 | +14.9% |
| Current assets | 29/58 | €577,704 | €375,568 | -€202,136 | -35.0% |
| Amounts receivable after more than one year | 29 | €360,275 | €249,517 | -€110,758 | -30.7% |
| Other amounts receivable | 291 | €360,275 | €249,517 | -€110,758 | -30.7% |
| Amounts receivable within one year | 40/41 | €197,696 | €49,261 | -€148,435 | -75.1% |
| Trade receivables | 40 | €161,932 | €31,453 | -€130,479 | -80.6% |
| Other amounts receivable | 41 | €35,764 | €17,808 | -€17,956 | -50.2% |
| Current investments | 50/53 | - | €5,285 | +€5,285 | |
| Cash at bank and in hand | 54/58 | €18,149 | €70,249 | +€52,100 | +287.1% |
| Deferred charges and accrued income | 490/1 | €1,584 | €1,256 | -€328 | -20.7% |
| Total equity and liabilities | 10/49 | €595,879 | €396,156 | -€199,723 | -33.5% |
| Equity | 10/15 | €239,145 | €148,858 | -€90,288 | -37.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,860 | €1,860 | -€33,000 | -94.7% |
| 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 | €33,000 | €0 | -€33,000 | -100.0% |
| Profit (loss) carried forward | 14 | €185,685 | €128,398 | -€57,288 | -30.9% |
| Amounts payable | 17/49 | €356,733 | €247,298 | -€109,435 | -30.7% |
| Amounts payable after more than one year | 17 | €4,022 | €0 | -€4,022 | -100.0% |
| Financial debts | 170/4 | €4,022 | €0 | -€4,022 | -100.0% |
| Amounts payable within one year | 42/48 | €172,425 | €144,982 | -€27,443 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €34,588 | €4,022 | -€30,565 | -88.4% |
| Financial debts | 43 | €3,000 | €3,000 | = | 0.0% |
| Credit institutions | 430/8 | €3,000 | €3,000 | = | 0.0% |
| Trade debts | 44 | €16,589 | €19,259 | +€2,670 | +16.1% |
| Suppliers | 440/4 | €16,589 | €19,259 | +€2,670 | +16.1% |
| Advances received on contracts in progress | 46 | - | €10,890 | +€10,890 | |
| Taxes, remuneration and social security | 45 | €98,667 | €81,729 | -€16,938 | -17.2% |
| Taxes | 450/3 | €98,667 | €81,729 | -€16,938 | -17.2% |
| Other amounts payable | 47/48 | €19,582 | €26,082 | +€6,500 | +33.2% |
| Accrued charges and deferred income | 492/3 | €180,286 | €102,316 | -€77,970 | -43.2% |
| Non-recurring operating income | 76A | - | €1,839 | +€1,839 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,718 | €7,336 | +€1,618 | +28.3% |
| Other operating charges | 640/8 | €3,674 | €7,599 | +€3,925 | +106.8% |
| Non-recurring operating charges | 66A | €85 | €1,115 | +€1,030 | +1211.6% |
| Gross operating margin | 9900 | €134,867 | €169,292 | +€34,424 | +25.5% |
| Operating profit (loss) | 9901 | €125,390 | €153,242 | +€27,852 | +22.2% |
| Financial income | 75/76B | €2 | €3 | +€1 | +43.2% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +43.2% |
| Financial charges | 65/66B | €4,446 | €8,133 | +€3,686 | +82.9% |
| Recurring financial charges | 65 | €4,446 | €8,133 | +€3,686 | +82.9% |
| Profit (loss) for the period before taxes | 9903 | €120,946 | €145,112 | +€24,166 | +20.0% |
| Income taxes | 67/77 | €33,570 | €77,400 | +€43,830 | +130.6% |
| Profit (loss) for the period | 9904 | €87,376 | €67,712 | -€19,663 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €87,376 | €67,712 | -€19,663 | -22.5% |
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 8 October 2026 via checked.be.