ACCRESS: 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.
ACCRESS
Largest movements
- Tangible fixed assets +€180,314
up €180,314 (+11.2%), from €1.6m to €1.8m
of which Furniture and vehicles: +€191,222
- Debts after one year +€167,023
up €167,023 (+27.0%), from €619,335 to €786,358
- Other debts -€83,265
down €83,265 (-8.6%), from €968,555 to €885,290
- Trade debts +€75,711
up €75,711 (+577%), from €13,113 to €88,824
- Depreciation +€15,930
up €15,930 (+71.6%), from €22,259 to €38,189
- Gross operating margin +€14,589
up €14,589 (+27.1%), from €53,818 to €68,407
- Taxes -€7,170
down €7,170 (-57.1%), from €12,548 to €5,378
- Financial charges -€1,315
down €1,315 (-14.9%), from €8,837 to €7,522
- Other operating charges +€1,166
up €1,166 (+26.7%), from €4,366 to €5,532
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 | €1,799,469 | €1,987,996 | +€188,527 | +10.5% |
| Fixed assets | 21/28 | €1,613,919 | €1,794,233 | +€180,314 | +11.2% |
| Tangible fixed assets | 22/27 | €1,613,919 | €1,794,233 | +€180,314 | +11.2% |
| Land and buildings | 22 | €484,551 | €474,417 | -€10,134 | -2.1% |
| Plant, machinery and equipment | 23 | €2,320 | €1,546 | -€774 | -33.4% |
| Furniture and vehicles | 24 | €1,127,048 | €1,318,270 | +€191,222 | +17.0% |
| Current assets | 29/58 | €185,550 | €193,763 | +€8,213 | +4.4% |
| Amounts receivable within one year | 40/41 | €179,828 | €193,700 | +€13,872 | +7.7% |
| Trade receivables | 40 | €179,828 | €192,645 | +€12,817 | +7.1% |
| Other amounts receivable | 41 | - | €1,055 | +€1,055 | |
| Cash at bank and in hand | 54/58 | €5,712 | €63 | -€5,649 | -98.9% |
| Deferred charges and accrued income | 490/1 | €10 | - | -€10 | |
| Total equity and liabilities | 10/49 | €1,799,469 | €1,987,996 | +€188,527 | +10.5% |
| Equity | 10/15 | €166,899 | €178,685 | +€11,786 | +7.1% |
| Contributions | 10/11 | €230,541 | €230,541 | = | 0.0% |
| Capital | 10 | €230,541 | €230,541 | = | 0.0% |
| Issued capital | 100 | €230,541 | €230,541 | = | 0.0% |
| Reserves | 13 | €12,427 | €12,427 | = | 0.0% |
| Non-distributable reserves | 130/1 | €621 | €621 | = | 0.0% |
| Legal reserve | 130 | €621 | €621 | = | 0.0% |
| Distributable reserves | 133 | €11,806 | €11,806 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,069 | -€64,283 | +€11,786 | +15.5% |
| Amounts payable | 17/49 | €1,632,570 | €1,809,311 | +€176,741 | +10.8% |
| Amounts payable after more than one year | 17 | €619,335 | €786,358 | +€167,023 | +27.0% |
| Financial debts | 170/4 | €619,335 | €786,358 | +€167,023 | +27.0% |
| Amounts payable within one year | 42/48 | €1,012,119 | €1,010,698 | -€1,421 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €25,297 | €36,584 | +€11,287 | +44.6% |
| Financial debts | 43 | €92 | - | -€92 | |
| Credit institutions | 430/8 | €92 | - | -€92 | |
| Trade debts | 44 | €13,113 | €88,824 | +€75,711 | +577% |
| Suppliers | 440/4 | €13,113 | €88,824 | +€75,711 | +577% |
| Taxes, remuneration and social security | 45 | €5,062 | - | -€5,062 | |
| Taxes | 450/3 | €5,062 | - | -€5,062 | |
| Other amounts payable | 47/48 | €968,555 | €885,290 | -€83,265 | -8.6% |
| Accrued charges and deferred income | 492/3 | €1,116 | €12,255 | +€11,139 | +998% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,259 | €38,189 | +€15,930 | +71.6% |
| Other operating charges | 640/8 | €4,366 | €5,532 | +€1,166 | +26.7% |
| Gross operating margin | 9900 | €53,818 | €68,407 | +€14,589 | +27.1% |
| Operating profit (loss) | 9901 | €27,193 | €24,686 | -€2,507 | -9.2% |
| Financial charges | 65/66B | €8,837 | €7,522 | -€1,315 | -14.9% |
| Recurring financial charges | 65 | €8,837 | €7,522 | -€1,315 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €18,356 | €17,164 | -€1,192 | -6.5% |
| Income taxes | 67/77 | €12,548 | €5,378 | -€7,170 | -57.1% |
| Profit (loss) for the period | 9904 | €5,808 | €11,786 | +€5,978 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €5,808 | €11,786 | +€5,978 | +103% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.