GRAVITY 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.
GRAVITY ACCESS
Largest movements
- Receivables within one year -€29,290
down €29,290 (-28.3%), from €103,548 to €74,258
of which Trade receivables: -€27,390
- Cash +€10,373
up €10,373 (+134%), from €7,749 to €18,122
mainly Debts after one year (+€58,980) and Receivables within one year (+€29,290)
- Debts after one year +€58,980
new in 2025: €58,980
- Trade debts -€35,246
down €35,246 (-89.3%), from €39,449 to €4,203
- Profit (loss) carried forward -€20,674
down €20,674 (-59.6%), from €34,669 to €13,995
- Tax, wage and social debts -€12,668
down €12,668 (-54.1%), from €23,418 to €10,750
- Other debts -€9,400
down €9,400 (-19.0%), from €49,400 to €40,000
- Depreciation +€4,053
up €4,053 (+37.4%), from €10,830 to €14,883
- Gross operating margin +€4,017
up €4,017 (+9.9%), from €40,494 to €44,511
- Taxes -€774
down €774 (-15.5%), from €5,002 to €4,228
- Other operating charges -€554
down €554 (-16.0%), from €3,453 to €2,899
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 | €157,850 | €138,949 | -€18,901 | -12.0% |
| Fixed assets | 21/28 | €46,000 | €44,950 | -€1,050 | -2.3% |
| Tangible fixed assets | 22/27 | €46,000 | €44,893 | -€1,107 | -2.4% |
| Plant, machinery and equipment | 23 | €2,530 | €12,479 | +€9,949 | +393% |
| Furniture and vehicles | 24 | €43,470 | €32,414 | -€11,056 | -25.4% |
| Financial fixed assets | 28 | - | €57 | +€57 | |
| Current assets | 29/58 | €111,850 | €93,999 | -€17,851 | -16.0% |
| Amounts receivable within one year | 40/41 | €103,548 | €74,258 | -€29,290 | -28.3% |
| Trade receivables | 40 | €91,548 | €64,158 | -€27,390 | -29.9% |
| Other amounts receivable | 41 | €12,000 | €10,100 | -€1,900 | -15.8% |
| Cash at bank and in hand | 54/58 | €7,749 | €18,122 | +€10,373 | +134% |
| Deferred charges and accrued income | 490/1 | €553 | €1,619 | +€1,066 | +193% |
| Total equity and liabilities | 10/49 | €157,850 | €138,949 | -€18,901 | -12.0% |
| Equity | 10/15 | €42,669 | €21,995 | -€20,674 | -48.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,669 | €13,995 | -€20,674 | -59.6% |
| Amounts payable | 17/49 | €115,181 | €116,954 | +€1,773 | +1.5% |
| Amounts payable after more than one year | 17 | - | €58,980 | +€58,980 | |
| Other amounts payable | 178/9 | - | €58,980 | +€58,980 | |
| Amounts payable within one year | 42/48 | €112,267 | €54,953 | -€57,314 | -51.1% |
| Trade debts | 44 | €39,449 | €4,203 | -€35,246 | -89.3% |
| Suppliers | 440/4 | €39,449 | €4,203 | -€35,246 | -89.3% |
| Taxes, remuneration and social security | 45 | €23,418 | €10,750 | -€12,668 | -54.1% |
| Taxes | 450/3 | €23,418 | €10,750 | -€12,668 | -54.1% |
| Other amounts payable | 47/48 | €49,400 | €40,000 | -€9,400 | -19.0% |
| Accrued charges and deferred income | 492/3 | €2,914 | €3,021 | +€107 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,830 | €14,883 | +€4,053 | +37.4% |
| Other operating charges | 640/8 | €3,453 | €2,899 | -€554 | -16.0% |
| Gross operating margin | 9900 | €40,494 | €44,511 | +€4,017 | +9.9% |
| Operating profit (loss) | 9901 | €26,211 | €26,729 | +€518 | +2.0% |
| Financial income | 75/76B | €6 | €47 | +€41 | +683% |
| Recurring financial income | 75 | €6 | €47 | +€41 | +683% |
| Financial charges | 65/66B | €3,119 | €3,222 | +€103 | +3.3% |
| Recurring financial charges | 65 | €3,119 | €3,222 | +€103 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €23,098 | €23,554 | +€456 | +2.0% |
| Income taxes | 67/77 | €5,002 | €4,228 | -€774 | -15.5% |
| Profit (loss) for the period | 9904 | €18,096 | €19,326 | +€1,230 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,096 | €19,326 | +€1,230 | +6.8% |
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 15 October 2026 via checked.be.