D.ACCESS: 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.
D.ACCESS
Largest movements
- Receivables within one year +€15,849
up €15,849 (+4.7%), from €336,314 to €352,163
of which Trade receivables: +€15,849
- Tangible fixed assets -€12,750
down €12,750 (-4.7%), from €272,790 to €260,040
of which Land and buildings: -€12,190
- Cash -€7,039
down €7,039 (-86.4%), from €8,144 to €1,104
mainly Receivables within one year (-€15,849) and Debts after one year (-€10,187)
- Debts after one year -€10,187
down €10,187 (-3.7%), from €273,372 to €263,185
of which Financial debts: -€19,317
- Profit (loss) carried forward -€6,803
down €6,803 (-4.1%), from -€165,000 to -€171,802
- Gross operating margin -€24,292
down €24,292 (-55.3%), from €43,957 to €19,664
- Financial charges -€661
down €661 (-7.4%), from €8,949 to €8,288
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €618,637 | €615,241 | -€3,396 | -0.5% |
| Fixed assets | 21/28 | €273,571 | €260,821 | -€12,750 | -4.7% |
| Tangible fixed assets | 22/27 | €272,790 | €260,040 | -€12,750 | -4.7% |
| Land and buildings | 22 | €269,507 | €257,318 | -€12,190 | -4.5% |
| Plant, machinery and equipment | 23 | €3,282 | €2,722 | -€560 | -17.1% |
| Financial fixed assets | 28 | €782 | €782 | = | 0.0% |
| Current assets | 29/58 | €345,065 | €354,419 | +€9,354 | +2.7% |
| Amounts receivable within one year | 40/41 | €336,314 | €352,163 | +€15,849 | +4.7% |
| Trade receivables | 40 | €336,235 | €352,084 | +€15,849 | +4.7% |
| Other amounts receivable | 41 | €79 | €79 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,144 | €1,104 | -€7,039 | -86.4% |
| Deferred charges and accrued income | 490/1 | €607 | €1,152 | +€545 | +89.7% |
| Total equity and liabilities | 10/49 | €618,637 | €615,241 | -€3,396 | -0.5% |
| Equity | 10/15 | -€144,279 | -€151,082 | -€6,803 | -4.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €720 | €720 | = | 0.0% |
| Non-distributable reserves | 130/1 | €720 | €720 | = | 0.0% |
| Legal reserve | 130 | €720 | €720 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€165,000 | -€171,802 | -€6,803 | -4.1% |
| Amounts payable | 17/49 | €762,916 | €766,323 | +€3,407 | +0.4% |
| Amounts payable after more than one year | 17 | €273,372 | €263,185 | -€10,187 | -3.7% |
| Financial debts | 170/4 | €167,442 | €148,125 | -€19,317 | -11.5% |
| Other amounts payable | 178/9 | €105,930 | €115,060 | +€9,130 | +8.6% |
| Amounts payable within one year | 42/48 | €487,663 | €501,188 | +€13,524 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €18,500 | €19,317 | +€817 | +4.4% |
| Trade debts | 44 | €13,785 | €17,636 | +€3,850 | +27.9% |
| Suppliers | 440/4 | €13,785 | €17,636 | +€3,850 | +27.9% |
| Advances received on contracts in progress | 46 | €339,147 | €338,243 | -€904 | -0.3% |
| Taxes, remuneration and social security | 45 | €6,522 | €10,151 | +€3,629 | +55.6% |
| Taxes | 450/3 | €6,522 | €10,151 | +€3,629 | +55.6% |
| Other amounts payable | 47/48 | €109,709 | €115,841 | +€6,132 | +5.6% |
| Accrued charges and deferred income | 492/3 | €1,880 | €1,950 | +€70 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,750 | €12,750 | = | 0.0% |
| Other operating charges | 640/8 | €3,786 | €3,644 | -€142 | -3.7% |
| Non-recurring operating charges | 66A | - | €1,785 | +€1,785 | |
| Gross operating margin | 9900 | €43,957 | €19,664 | -€24,292 | -55.3% |
| Operating profit (loss) | 9901 | €27,421 | €1,485 | -€25,936 | -94.6% |
| Financial charges | 65/66B | €8,949 | €8,288 | -€661 | -7.4% |
| Recurring financial charges | 65 | €8,949 | €8,288 | -€661 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €18,473 | -€6,803 | -€25,275 | |
| Income taxes | 67/77 | €388 | - | -€388 | |
| Profit (loss) for the period | 9904 | €18,085 | -€6,803 | -€24,888 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,085 | -€6,803 | -€24,888 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.