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TK 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.

What changed

TK ACCESS

BE 0836.634.007
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€4,184
2023 · -€3,985+€8,169
Equity
€46,896
2023 · €42,712+€4,184
Cash
€26,755
2023 · €33,217-€6,462
Balance sheet total
€56,546
2023 · €51,949+€4,598

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets +€7,506

    up €7,506 (+133.4%), from €5,627 to €13,133

  • Cash -€6,462

    down €6,462 (-19.5%), from €33,217 to €26,755

    mainly Investment in fixed assets (net) (-€10,000) and Receivables within one year (-€3,553)

  • Receivables within one year +€3,553

    up €3,553 (+27.1%), from €13,105 to €16,658

    of which Other amounts receivable: +€7,070

Equity and liabilities
  • Profit (loss) carried forward +€4,184

    up €4,184 (+19.1%), from €21,907 to €26,090

  • Trade debts +€1,205

    up €1,205 (+53.8%), from €2,241 to €3,446

Income statement
  • Gross operating margin +€9,648

    up €9,648, from -€305 to €9,343

  • Taxes +€1,247

    up €1,247 (+444.0%), from €281 to €1,528

  • Depreciation +€418

    up €418 (+20.2%), from €2,076 to €2,494

  • Financial charges -€204

    down €204 (-30.4%), from €669 to €465

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€3,985
Gross operating margin +€9,648
Depreciation -€418
Other operating charges -€4
Financial income -€14
Financial charges +€204
Taxes -€1,247
Result 2024 €4,184

Cash bridge derived

cash 2023 to 2024

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.

From operations +€3,538
Investment -€10,000
Financing €0
Cash 2023 €33,217
Net result for the year +€4,184
Depreciation +€2,494
Receivables within one year -€3,553
Trade debts +€1,205
Tax, wage and social debts -€281
Other debts -€510
Investment in fixed assets (net) -€10,000
Cash 2024 €26,755
Every line side by side 35 lines
Line Code 2023 2024 Change %
Total assets 20/58 €51,949 €56,546 +€4,598 +8.9%
Fixed assets 21/28 €5,627 €13,133 +€7,506 +133.4%
Tangible fixed assets 22/27 €5,627 €13,133 +€7,506 +133.4%
Furniture and vehicles 24 €5,627 €13,133 +€7,506 +133.4%
Current assets 29/58 €46,322 €43,414 -€2,909 -6.3%
Amounts receivable within one year 40/41 €13,105 €16,658 +€3,553 +27.1%
Trade receivables 40 €10,810 €7,293 -€3,517 -32.5%
Other amounts receivable 41 €2,295 €9,365 +€7,070 +308.1%
Cash at bank and in hand 54/58 €33,217 €26,755 -€6,462 -19.5%
Total equity and liabilities 10/49 €51,949 €56,546 +€4,598 +8.9%
Equity 10/15 €42,712 €46,896 +€4,184 +9.8%
Contributions 10/11 €20,000 €20,000 = 0.0%
Reserves 13 €806 €806 = 0.0%
Non-distributable reserves 130/1 €806 €806 = 0.0%
Reserves not available under the articles 1311 €806 €806 = 0.0%
Profit (loss) carried forward 14 €21,907 €26,090 +€4,184 +19.1%
Amounts payable 17/49 €9,236 €9,650 +€414 +4.5%
Amounts payable within one year 42/48 €9,236 €9,650 +€414 +4.5%
Trade debts 44 €2,241 €3,446 +€1,205 +53.8%
Suppliers 440/4 €2,241 €3,446 +€1,205 +53.8%
Taxes, remuneration and social security 45 €281 - -€281
Taxes 450/3 €281 - -€281
Other amounts payable 47/48 €6,715 €6,204 -€510 -7.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,076 €2,494 +€418 +20.2%
Other operating charges 640/8 €679 €683 +€4 +0.5%
Gross operating margin 9900 -€305 €9,343 +€9,648
Operating profit (loss) 9901 -€3,059 €6,167 +€9,226
Financial income 75/76B €24 €10 -€14 -57.8%
Recurring financial income 75 €24 €10 -€14 -57.8%
Financial charges 65/66B €669 €465 -€204 -30.4%
Recurring financial charges 65 €669 €465 -€204 -30.4%
Profit (loss) for the period before taxes 9903 -€3,705 €5,712 +€9,416
Income taxes 67/77 €281 €1,528 +€1,247 +444.0%
Profit (loss) for the period 9904 -€3,985 €4,184 +€8,169
Profit (loss) for the period to be appropriated 9905 -€3,985 €4,184 +€8,169

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.