TK 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.
TK ACCESS
Largest movements
- Cash +€9,868
up €9,868 (+36.9%), from €26,755 to €36,623
mainly Net result for the year (+€14,155) and Trade debts (+€5,387)
- Receivables within one year +€8,821
up €8,821 (+53.0%), from €16,658 to €25,479
of which Trade receivables: +€15,878
- Tangible fixed assets -€747
down €747 (-5.7%), from €13,133 to €12,385
- Reserves +€14,155
up €14,155 (+1756.5%), from €806 to €14,961
of which Distributable reserves: +€14,155
- Other debts -€6,204
no longer reported in 2025 (was €6,204)
- Trade debts +€5,387
up €5,387 (+156.3%), from €3,446 to €8,833
- Tax, wage and social debts +€4,603
new in 2025: €4,603
- Gross operating margin +€26,536
up €26,536 (+284.0%), from €9,343 to €35,879
- Taxes +€6,801
up €6,801 (+445.0%), from €1,528 to €8,329
- Other operating charges +€6,545
up €6,545 (+959.0%), from €683 to €7,228
- Financial charges +€2,110
up €2,110 (+453.7%), from €465 to €2,575
- Depreciation +€1,098
up €1,098 (+44.0%), from €2,494 to €3,592
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 | €56,546 | €74,487 | +€17,941 | +31.7% |
| Fixed assets | 21/28 | €13,133 | €12,385 | -€747 | -5.7% |
| Tangible fixed assets | 22/27 | €13,133 | €12,385 | -€747 | -5.7% |
| Furniture and vehicles | 24 | €13,133 | €12,385 | -€747 | -5.7% |
| Current assets | 29/58 | €43,414 | €62,102 | +€18,688 | +43.0% |
| Amounts receivable within one year | 40/41 | €16,658 | €25,479 | +€8,821 | +53.0% |
| Trade receivables | 40 | €7,293 | €23,172 | +€15,878 | +217.7% |
| Other amounts receivable | 41 | €9,365 | €2,307 | -€7,057 | -75.4% |
| Cash at bank and in hand | 54/58 | €26,755 | €36,623 | +€9,868 | +36.9% |
| Total equity and liabilities | 10/49 | €56,546 | €74,487 | +€17,941 | +31.7% |
| Equity | 10/15 | €46,896 | €61,051 | +€14,155 | +30.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €806 | €14,961 | +€14,155 | +1756.5% |
| Non-distributable reserves | 130/1 | €806 | €806 | = | 0.0% |
| Reserves not available under the articles | 1311 | €806 | €806 | = | 0.0% |
| Distributable reserves | 133 | - | €14,155 | +€14,155 | |
| Profit (loss) carried forward | 14 | €26,090 | €26,090 | = | 0.0% |
| Amounts payable | 17/49 | €9,650 | €13,436 | +€3,786 | +39.2% |
| Amounts payable within one year | 42/48 | €9,650 | €13,436 | +€3,786 | +39.2% |
| Trade debts | 44 | €3,446 | €8,833 | +€5,387 | +156.3% |
| Suppliers | 440/4 | €3,446 | €8,833 | +€5,387 | +156.3% |
| Taxes, remuneration and social security | 45 | - | €4,603 | +€4,603 | |
| Taxes | 450/3 | - | €4,603 | +€4,603 | |
| Other amounts payable | 47/48 | €6,204 | - | -€6,204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,494 | €3,592 | +€1,098 | +44.0% |
| Other operating charges | 640/8 | €683 | €7,228 | +€6,545 | +959.0% |
| Gross operating margin | 9900 | €9,343 | €35,879 | +€26,536 | +284.0% |
| Operating profit (loss) | 9901 | €6,167 | €25,060 | +€18,893 | +306.4% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.3% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.3% |
| Financial charges | 65/66B | €465 | €2,575 | +€2,110 | +453.7% |
| Recurring financial charges | 65 | €465 | €2,575 | +€2,110 | +453.7% |
| Profit (loss) for the period before taxes | 9903 | €5,712 | €22,485 | +€16,773 | +293.7% |
| Income taxes | 67/77 | €1,528 | €8,329 | +€6,801 | +445.0% |
| Profit (loss) for the period | 9904 | €4,184 | €14,155 | +€9,972 | +238.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,184 | €14,155 | +€9,972 | +238.4% |
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 11 October 2026 via checked.be.