ACCESSO: 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.
ACCESSO
Largest movements
- Tangible fixed assets +€20,362
up €20,362 (+4.6%), from €442,730 to €463,092
of which Furniture and vehicles: +€34,676
- Cash +€11,761
up €11,761 (+94.8%), from €12,408 to €24,169
mainly Depreciation (+€28,902) and Trade debts (+€25,769)
- Receivables within one year +€10,351
up €10,351 (+87.6%), from €11,818 to €22,169
- Trade debts +€25,769
up €25,769 (+1304.1%), from €1,976 to €27,745
- Other debts +€23,935
new in 2025: €23,935
- Reserves -€8,594
down €8,594 (-10.8%), from €79,845 to €71,251
of which Tax-exempt reserves: -€8,594
- Gross operating margin +€4,013
up €4,013 (+16.4%), from €24,422 to €28,435
- Depreciation -€2,909
down €2,909 (-9.1%), from €31,811 to €28,902
- Other operating charges -€1,166
down €1,166 (-20.0%), from €5,820 to €4,653
- Taxes +€1,015
new in 2025: €1,015
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 | €468,176 | €509,608 | +€41,433 | +8.8% |
| Fixed assets | 21/28 | €442,730 | €463,092 | +€20,362 | +4.6% |
| Tangible fixed assets | 22/27 | €442,730 | €463,092 | +€20,362 | +4.6% |
| Land and buildings | 22 | €428,767 | €414,454 | -€14,314 | -3.3% |
| Furniture and vehicles | 24 | €13,963 | €48,639 | +€34,676 | +248.4% |
| Current assets | 29/58 | €25,446 | €46,516 | +€21,070 | +82.8% |
| Amounts receivable within one year | 40/41 | €11,818 | €22,169 | +€10,351 | +87.6% |
| Other amounts receivable | 41 | €11,818 | €22,169 | +€10,351 | +87.6% |
| Cash at bank and in hand | 54/58 | €12,408 | €24,169 | +€11,761 | +94.8% |
| Deferred charges and accrued income | 490/1 | €1,220 | €178 | -€1,042 | -85.4% |
| Total equity and liabilities | 10/49 | €468,176 | €509,608 | +€41,433 | +8.8% |
| Equity | 10/15 | €209,061 | €202,895 | -€6,166 | -2.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €79,845 | €71,251 | -€8,594 | -10.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €73,645 | €65,051 | -€8,594 | -11.7% |
| Profit (loss) carried forward | 14 | €67,216 | €69,644 | +€2,428 | +3.6% |
| Provisions and deferred taxes | 16 | €37,938 | €33,511 | -€4,427 | -11.7% |
| Deferred taxes | 168 | €37,938 | €33,511 | -€4,427 | -11.7% |
| Amounts payable | 17/49 | €221,176 | €273,203 | +€52,026 | +23.5% |
| Amounts payable after more than one year | 17 | €189,182 | €192,507 | +€3,325 | +1.8% |
| Financial debts | 170/4 | €189,182 | €192,507 | +€3,325 | +1.8% |
| Amounts payable within one year | 42/48 | €29,976 | €80,696 | +€50,720 | +169.2% |
| Current portion of amounts payable after more than one year | 42 | €28,000 | €28,000 | = | 0.0% |
| Trade debts | 44 | €1,976 | €27,745 | +€25,769 | +1304.1% |
| Suppliers | 440/4 | €1,976 | €27,745 | +€25,769 | +1304.1% |
| Taxes, remuneration and social security | 45 | - | €1,015 | +€1,015 | |
| Taxes | 450/3 | - | €1,015 | +€1,015 | |
| Other amounts payable | 47/48 | - | €23,935 | +€23,935 | |
| Accrued charges and deferred income | 492/3 | €2,018 | - | -€2,018 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,811 | €28,902 | -€2,909 | -9.1% |
| Other operating charges | 640/8 | €5,820 | €4,653 | -€1,166 | -20.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €24,422 | €28,435 | +€4,013 | +16.4% |
| Operating profit (loss) | 9901 | -€13,209 | -€5,120 | +€8,089 | +61.2% |
| Financial charges | 65/66B | €4,307 | €4,458 | +€151 | +3.5% |
| Recurring financial charges | 65 | €4,307 | €4,458 | +€151 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,517 | -€9,578 | +€7,938 | +45.3% |
| Transfer from deferred taxes | 780 | €4,427 | €4,427 | = | 0.0% |
| Income taxes | 67/77 | - | €1,015 | +€1,015 | |
| Profit (loss) for the period | 9904 | -€13,089 | -€6,166 | +€6,923 | +52.9% |
| Transfer from tax-exempt reserves | 789 | €8,594 | €8,594 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,495 | €2,428 | +€6,923 |
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 7 October 2026 via checked.be.