WORLDACCES: 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.
WORLDACCES
Largest movements
- Receivables within one year +€1.6m
up €1.6m (+42.2%), from €3.9m to €5.6m
of which Other amounts receivable: +€1.7m
- Cash -€1.3m
down €1.3m (-85.5%), from €1.5m to €212,998
mainly Receivables within one year (-€1.6m) and Current investments (-€1.1m)
- Current investments +€1.1m
new in 2025: €1.1m
- Tangible fixed assets +€292,582
up €292,582 (+26.0%), from €1.1m to €1.4m
of which Other tangible fixed assets: +€292,500
- Deferred charges and accrued income -€119,260
down €119,260 (-96.5%), from €123,607 to €4,347
- Profit (loss) carried forward +€1.5m
up €1.5m (+140.6%), from €1.1m to €2.6m
- Current portion of long-term debt -€200,000
down €200,000 (-22.2%), from €900,000 to €700,000
- Other debts +€182,500
up €182,500 (+24.9%), from €731,909 to €914,409
- Financial income -€1.6m
down €1.6m (-57.0%), from €2.8m to €1.2m
- Gross operating margin +€618,909
up €618,909, from -€29,009 to €589,900
- Taxes +€174,284
up €174,284 (+11760.2%), from €1,482 to €175,766
- Financial charges -€23,464
down €23,464 (-38.4%), from €61,080 to €37,615
- Staff costs -€6,221
no longer reported in 2025 (was €6,221)
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.
Cash bridge derived
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 | €7,622,809 | €9,224,630 | +€1.6m | +21.0% |
| Fixed assets | 21/28 | €2,125,575 | €2,318,021 | +€192,447 | +9.1% |
| Tangible fixed assets | 22/27 | €1,124,225 | €1,416,806 | +€292,582 | +26.0% |
| Furniture and vehicles | 24 | €19,831 | €19,913 | +€82 | +0.4% |
| Other tangible fixed assets | 26 | €1,104,393 | €1,396,893 | +€292,500 | +26.5% |
| Financial fixed assets | 28 | €1,001,350 | €901,215 | -€100,135 | -10.0% |
| Current assets | 29/58 | €5,497,234 | €6,906,609 | +€1.4m | +25.6% |
| Amounts receivable within one year | 40/41 | €3,905,800 | €5,553,112 | +€1.6m | +42.2% |
| Trade receivables | 40 | €73,031 | €36,455 | -€36,576 | -50.1% |
| Other amounts receivable | 41 | €3,832,768 | €5,516,657 | +€1.7m | +43.9% |
| Current investments | 50/53 | - | €1,136,152 | +€1.1m | |
| Cash at bank and in hand | 54/58 | €1,467,828 | €212,998 | -€1.3m | -85.5% |
| Deferred charges and accrued income | 490/1 | €123,607 | €4,347 | -€119,260 | -96.5% |
| Total equity and liabilities | 10/49 | €7,622,809 | €9,224,630 | +€1.6m | +21.0% |
| Equity | 10/15 | €5,862,451 | €7,405,210 | +€1.5m | +26.3% |
| Contributions | 10/11 | €4,618,600 | €4,618,600 | = | 0.0% |
| Reserves | 13 | €146,860 | €146,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €146,860 | €146,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €146,860 | €146,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,096,991 | €2,639,750 | +€1.5m | +140.6% |
| Amounts payable | 17/49 | €1,760,359 | €1,819,419 | +€59,061 | +3.4% |
| Amounts payable within one year | 42/48 | €1,760,359 | €1,817,669 | +€57,311 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €900,000 | €700,000 | -€200,000 | -22.2% |
| Trade debts | 44 | €10,801 | €34,396 | +€23,595 | +218.5% |
| Suppliers | 440/4 | €10,801 | €34,396 | +€23,595 | +218.5% |
| Taxes, remuneration and social security | 45 | €117,648 | €168,864 | +€51,216 | +43.5% |
| Taxes | 450/3 | €117,648 | €168,864 | +€51,216 | +43.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €731,909 | €914,409 | +€182,500 | +24.9% |
| Accrued charges and deferred income | 492/3 | - | €1,750 | +€1,750 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €6,221 | - | -€6,221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,973 | €6,565 | +€1,592 | +32.0% |
| Other operating charges | 640/8 | €9,799 | €11,927 | +€2,129 | +21.7% |
| Gross operating margin | 9900 | -€29,009 | €589,900 | +€618,909 | |
| Operating profit (loss) | 9901 | -€50,002 | €571,407 | +€621,410 | |
| Financial income | 75/76B | €2,757,494 | €1,184,734 | -€1.6m | -57.0% |
| Recurring financial income | 75 | €2,757,494 | €1,184,734 | -€1.6m | -57.0% |
| Financial charges | 65/66B | €61,080 | €37,615 | -€23,464 | -38.4% |
| Recurring financial charges | 65 | €61,080 | €37,615 | -€23,464 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €2,646,412 | €1,718,526 | -€927,886 | -35.1% |
| Income taxes | 67/77 | €1,482 | €175,766 | +€174,284 | +11760.2% |
| Profit (loss) for the period | 9904 | €2,644,930 | €1,542,760 | -€1.1m | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,644,930 | €1,542,760 | -€1.1m | -41.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.