ACCESS DIRECT: 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.
ACCESS DIRECT
Largest movements
- Receivables within one year -€71,750
down €71,750 (-21.9%), from €328,316 to €256,566
of which Trade receivables: -€73,266
- Cash +€31,679
up €31,679 (+38.4%), from €82,495 to €114,174
mainly Receivables within one year (+€71,750) and Debts after one year (+€13,589)
- Deferred charges and accrued income +€10,110
up €10,110 (+48.8%), from €20,700 to €30,810
- Tangible fixed assets -€8,694
down €8,694 (-26.6%), from €32,679 to €23,985
- Stocks and contracts -€7,234
down €7,234 (-7.4%), from €97,463 to €90,229
- Tax, wage and social debts -€30,613
down €30,613 (-40.8%), from €75,101 to €44,488
of which Remuneration and social security: -€27,186
- Trade debts -€27,884
down €27,884 (-12.1%), from €230,779 to €202,895
- Short-term financial debts -€26,578
down €26,578 (-50.7%), from €52,415 to €25,838
- Debts after one year +€13,589
up €13,589 (+73.3%), from €18,542 to €32,131
- Profit (loss) carried forward +€11,715
up €11,715 (+10.3%), from €113,809 to €125,524
- Gross operating margin +€6,988
up €6,988 (+3.6%), from €192,827 to €199,815
- Other operating charges +€6,629
up €6,629 (+183%), from €3,629 to €10,258
- Staff costs -€4,681
down €4,681 (-2.8%), from €166,988 to €162,307
- Depreciation +€3,635
up €3,635 (+48.2%), from €7,549 to €11,184
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 | €565,193 | €517,601 | -€47,591 | -8.4% |
| Fixed assets | 21/28 | €36,218 | €25,822 | -€10,395 | -28.7% |
| Tangible fixed assets | 22/27 | €32,679 | €23,985 | -€8,694 | -26.6% |
| Plant, machinery and equipment | 23 | €32,679 | €23,985 | -€8,694 | -26.6% |
| Financial fixed assets | 28 | €3,538 | €1,837 | -€1,701 | -48.1% |
| Current assets | 29/58 | €528,975 | €491,779 | -€37,196 | -7.0% |
| Stocks and contracts in progress | 3 | €97,463 | €90,229 | -€7,234 | -7.4% |
| Stocks | 30/36 | €97,463 | €90,229 | -€7,234 | -7.4% |
| Amounts receivable within one year | 40/41 | €328,316 | €256,566 | -€71,750 | -21.9% |
| Trade receivables | 40 | €320,100 | €246,834 | -€73,266 | -22.9% |
| Other amounts receivable | 41 | €8,216 | €9,733 | +€1,516 | +18.5% |
| Cash at bank and in hand | 54/58 | €82,495 | €114,174 | +€31,679 | +38.4% |
| Deferred charges and accrued income | 490/1 | €20,700 | €30,810 | +€10,110 | +48.8% |
| Total equity and liabilities | 10/49 | €565,193 | €517,601 | -€47,591 | -8.4% |
| Equity | 10/15 | €164,260 | €175,975 | +€11,715 | +7.1% |
| Contributions | 10/11 | €50,451 | €50,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,809 | €125,524 | +€11,715 | +10.3% |
| Amounts payable | 17/49 | €400,933 | €341,627 | -€59,306 | -14.8% |
| Amounts payable after more than one year | 17 | €18,542 | €32,131 | +€13,589 | +73.3% |
| Financial debts | 170/4 | €18,542 | €32,131 | +€13,589 | +73.3% |
| Amounts payable within one year | 42/48 | €382,391 | €309,496 | -€72,895 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €5,298 | €16,454 | +€11,156 | +211% |
| Financial debts | 43 | €52,415 | €25,838 | -€26,578 | -50.7% |
| Credit institutions | 430/8 | €52,415 | €25,838 | -€26,578 | -50.7% |
| Trade debts | 44 | €230,779 | €202,895 | -€27,884 | -12.1% |
| Suppliers | 440/4 | €230,779 | €202,895 | -€27,884 | -12.1% |
| Taxes, remuneration and social security | 45 | €75,101 | €44,488 | -€30,613 | -40.8% |
| Taxes | 450/3 | €24,883 | €21,456 | -€3,427 | -13.8% |
| Remuneration and social security | 454/9 | €50,218 | €23,031 | -€27,186 | -54.1% |
| Other amounts payable | 47/48 | €18,798 | €19,822 | +€1,024 | +5.4% |
| Remuneration, social security and pensions | 62 | €166,988 | €162,307 | -€4,681 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,549 | €11,184 | +€3,635 | +48.2% |
| Other operating charges | 640/8 | €3,629 | €10,258 | +€6,629 | +183% |
| Gross operating margin | 9900 | €192,827 | €199,815 | +€6,988 | +3.6% |
| Operating profit (loss) | 9901 | €14,662 | €16,067 | +€1,405 | +9.6% |
| Financial income | 75/76B | €664 | €2,591 | +€1,927 | +290% |
| Recurring financial income | 75 | €664 | €2,591 | +€1,927 | +290% |
| Financial charges | 65/66B | €6,548 | €6,582 | +€34 | +0.5% |
| Recurring financial charges | 65 | €6,548 | €6,582 | +€34 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €8,778 | €12,076 | +€3,298 | +37.6% |
| Income taxes | 67/77 | €358 | €361 | +€3 | +0.7% |
| Profit (loss) for the period | 9904 | €8,420 | €11,715 | +€3,295 | +39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,420 | €11,715 | +€3,295 | +39.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.