G-ACCESS: 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.
G-ACCESS
Largest movements
- Receivables within one year +€16,862
up €16,862 (+2,104%), from €802 to €17,663
of which Trade receivables: +€14,988
- Tangible fixed assets +€15,172
up €15,172 (+16.9%), from €90,000 to €105,172
of which Plant, machinery and equipment: +€15,172
- Reserves +€60,000
up €60,000 (+31.6%), from €190,000 to €250,000
- Profit (loss) carried forward -€29,570
down €29,570 (-77.4%), from €38,207 to €8,637
- Gross operating margin -€3,433
down €3,433 (-6.9%), from €49,809 to €46,376
- Other operating charges +€1,654
up €1,654 (+45.2%), from €3,661 to €5,315
- Taxes -€1,261
down €1,261 (-11.1%), from €11,404 to €10,143
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 | €319,860 | €351,944 | +€32,084 | +10.0% |
| Fixed assets | 21/28 | €90,000 | €105,172 | +€15,172 | +16.9% |
| Tangible fixed assets | 22/27 | €90,000 | €105,172 | +€15,172 | +16.9% |
| Land and buildings | 22 | €90,000 | €90,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €15,172 | +€15,172 | |
| Current assets | 29/58 | €229,860 | €246,772 | +€16,912 | +7.4% |
| Amounts receivable within one year | 40/41 | €802 | €17,663 | +€16,862 | +2,104% |
| Trade receivables | 40 | €78 | €15,066 | +€14,988 | +19,215% |
| Other amounts receivable | 41 | €724 | €2,597 | +€1,874 | +259% |
| Cash at bank and in hand | 54/58 | €229,059 | €229,109 | +€50 | 0.0% |
| Total equity and liabilities | 10/49 | €319,860 | €351,944 | +€32,084 | +10.0% |
| Equity | 10/15 | €319,467 | €349,897 | +€30,430 | +9.5% |
| Contributions | 10/11 | €91,260 | €91,260 | = | 0.0% |
| Reserves | 13 | €190,000 | €250,000 | +€60,000 | +31.6% |
| Distributable reserves | 133 | €190,000 | €250,000 | +€60,000 | +31.6% |
| Profit (loss) carried forward | 14 | €38,207 | €8,637 | -€29,570 | -77.4% |
| Amounts payable | 17/49 | €393 | €2,048 | +€1,655 | +421% |
| Amounts payable within one year | 42/48 | €393 | €2,048 | +€1,655 | +421% |
| Trade debts | 44 | €105 | €544 | +€438 | +416% |
| Suppliers | 440/4 | €105 | €544 | +€438 | +416% |
| Taxes, remuneration and social security | 45 | €288 | €1,504 | +€1,216 | +423% |
| Taxes | 450/3 | €288 | €1,504 | +€1,216 | +423% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209 | €302 | +€93 | +44.5% |
| Other operating charges | 640/8 | €3,661 | €5,315 | +€1,654 | +45.2% |
| Non-recurring operating charges | 66A | €127 | - | -€127 | |
| Gross operating margin | 9900 | €49,809 | €46,376 | -€3,433 | -6.9% |
| Operating profit (loss) | 9901 | €45,812 | €40,758 | -€5,054 | -11.0% |
| Financial charges | 65/66B | €197 | €186 | -€12 | -5.9% |
| Recurring financial charges | 65 | €197 | €186 | -€12 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €45,615 | €40,573 | -€5,042 | -11.1% |
| Income taxes | 67/77 | €11,404 | €10,143 | -€1,261 | -11.1% |
| Profit (loss) for the period | 9904 | €34,211 | €30,430 | -€3,782 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,211 | €30,430 | -€3,782 | -11.1% |
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 28 October 2026 via checked.be.