IURI-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.
IURI-ACCESS
Largest movements
- Receivables within one year +€412,605
up €412,605 (+70.1%), from €588,192 to €1.0m
of which Other amounts receivable: +€315,244
- Cash -€341,691
down €341,691 (-36.6%), from €934,693 to €593,003
mainly Receivables within one year (-€412,605) and Other debts (-€223,868)
- Reserves +€1.4m
up €1.4m (+76,160%), from €1,860 to €1.4m
- Profit (loss) carried forward -€1.1m
down €1.1m (-100%), from €1.1m to €0
- Other debts -€223,868
down €223,868 (-79.9%), from €280,043 to €56,175
- Tax, wage and social debts -€32,976
down €32,976 (-31.0%), from €106,385 to €73,408
of which Taxes: -€27,582
- Trade debts +€30,408
up €30,408 (+52.5%), from €57,894 to €88,303
- Staff costs -€60,407
down €60,407 (-45.4%), from €133,190 to €72,783
- Taxes +€17,740
up €17,740 (+21.4%), from €82,874 to €100,614
- Gross operating margin +€9,840
up €9,840 (+2.0%), from €493,319 to €503,159
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 | €1,588,340 | €1,645,622 | +€57,282 | +3.6% |
| Fixed assets | 21/28 | €63,963 | €49,972 | -€13,991 | -21.9% |
| Tangible fixed assets | 22/27 | €63,963 | €47,972 | -€15,991 | -25.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €63,963 | €47,972 | -€15,991 | -25.0% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €1,524,377 | €1,595,650 | +€71,273 | +4.7% |
| Amounts receivable within one year | 40/41 | €588,192 | €1,000,797 | +€412,605 | +70.1% |
| Trade receivables | 40 | €575,121 | €672,482 | +€97,361 | +16.9% |
| Other amounts receivable | 41 | €13,071 | €328,315 | +€315,244 | +2,412% |
| Cash at bank and in hand | 54/58 | €934,693 | €593,003 | -€341,691 | -36.6% |
| Deferred charges and accrued income | 490/1 | €1,492 | €1,850 | +€358 | +24.0% |
| Total equity and liabilities | 10/49 | €1,588,340 | €1,645,622 | +€57,282 | +3.6% |
| Equity | 10/15 | €1,114,083 | €1,427,735 | +€313,652 | +28.2% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,418,435 | +€1.4m | +76,160% |
| Distributable reserves | 133 | €1,860 | €1,418,435 | +€1.4m | +76,160% |
| Profit (loss) carried forward | 14 | €1,102,923 | €0 | -€1.1m | -100% |
| Amounts payable | 17/49 | €474,256 | €217,886 | -€256,370 | -54.1% |
| Amounts payable within one year | 42/48 | €444,322 | €217,886 | -€226,436 | -51.0% |
| Trade debts | 44 | €57,894 | €88,303 | +€30,408 | +52.5% |
| Suppliers | 440/4 | €57,894 | €88,303 | +€30,408 | +52.5% |
| Taxes, remuneration and social security | 45 | €106,385 | €73,408 | -€32,976 | -31.0% |
| Taxes | 450/3 | €91,827 | €64,245 | -€27,582 | -30.0% |
| Remuneration and social security | 454/9 | €14,557 | €9,163 | -€5,394 | -37.1% |
| Other amounts payable | 47/48 | €280,043 | €56,175 | -€223,868 | -79.9% |
| Accrued charges and deferred income | 492/3 | €29,934 | €0 | -€29,934 | -100% |
| Non-recurring operating income | 76A | €12,682 | €136 | -€12,546 | -98.9% |
| Remuneration, social security and pensions | 62 | €133,190 | €72,783 | -€60,407 | -45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,483 | €15,991 | -€3,491 | -17.9% |
| Other operating charges | 640/8 | €888 | €1,113 | +€224 | +25.2% |
| Non-recurring operating charges | 66A | €3,770 | €0 | -€3,770 | -100% |
| Gross operating margin | 9900 | €493,319 | €503,159 | +€9,840 | +2.0% |
| Operating profit (loss) | 9901 | €335,989 | €413,273 | +€77,284 | +23.0% |
| Financial income | 75/76B | €3,071 | €1,777 | -€1,293 | -42.1% |
| Recurring financial income | 75 | €3,071 | €1,777 | -€1,293 | -42.1% |
| Financial charges | 65/66B | €795 | €784 | -€11 | -1.3% |
| Recurring financial charges | 65 | €795 | €784 | -€11 | -1.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €338,265 | €414,266 | +€76,001 | +22.5% |
| Income taxes | 67/77 | €82,874 | €100,614 | +€17,740 | +21.4% |
| Profit (loss) for the period | 9904 | €255,390 | €313,652 | +€58,261 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €255,390 | €313,652 | +€58,261 | +22.8% |
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 28 October 2026 via checked.be.