ACCESS AUTO: 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 AUTO
Largest movements
- Tangible fixed assets -€35,366
down €35,366 (-27.3%), from €129,414 to €94,048
of which Plant, machinery and equipment: -€31,954
- Receivables within one year -€28,222
down €28,222 (-29.1%), from €96,926 to €68,704
- Cash +€12,970
up €12,970 (+59.9%), from €21,662 to €34,632
mainly Other debts (+€976,762) and Trade debts (+€158,009)
- Stocks and contracts +€9,727
up €9,727 (+15.5%), from €62,795 to €72,523
- Formation expenses -€3,309
down €3,309 (-81.0%), from €4,084 to €776
- Other debts +€976,762
up €976,762 (+8094.6%), from €12,067 to €988,828
- Debts after one year -€822,714
no longer reported in 2025 (was €822,714)
- Profit (loss) carried forward -€387,589
down €387,589 (-28.5%), from -€1.4m to -€1.7m
- Trade debts +€158,009
up €158,009 (+45.6%), from €346,196 to €504,204
- Accrued charges and deferred income +€12,130
up €12,130 (+31.0%), from €39,150 to €51,280
- Gross operating margin -€113,576
down €113,576 (-73.5%), from €154,444 to €40,868
- Staff costs +€6,054
up €6,054 (+1.9%), from €321,371 to €327,425
- Financial charges +€5,589
up €5,589 (+11.8%), from €47,445 to €53,034
- Depreciation -€3,515
down €3,515 (-8.3%), from €42,190 to €38,674
- Other operating charges -€1,749
down €1,749 (-17.2%), from €10,182 to €8,433
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 | €317,050 | €270,743 | -€46,307 | -14.6% |
| Formation expenses | 20 | €4,084 | €776 | -€3,309 | -81.0% |
| Fixed assets | 21/28 | €129,414 | €94,108 | -€35,306 | -27.3% |
| Tangible fixed assets | 22/27 | €129,414 | €94,048 | -€35,366 | -27.3% |
| Plant, machinery and equipment | 23 | €121,621 | €89,667 | -€31,954 | -26.3% |
| Furniture and vehicles | 24 | €4,448 | €2,335 | -€2,113 | -47.5% |
| Other tangible fixed assets | 26 | €3,344 | €2,046 | -€1,299 | -38.8% |
| Financial fixed assets | 28 | - | €60 | +€60 | |
| Current assets | 29/58 | €183,552 | €175,859 | -€7,693 | -4.2% |
| Stocks and contracts in progress | 3 | €62,795 | €72,523 | +€9,727 | +15.5% |
| Stocks | 30/36 | €62,795 | €72,523 | +€9,727 | +15.5% |
| Amounts receivable within one year | 40/41 | €96,926 | €68,704 | -€28,222 | -29.1% |
| Trade receivables | 40 | €96,926 | €68,704 | -€28,222 | -29.1% |
| Cash at bank and in hand | 54/58 | €21,662 | €34,632 | +€12,970 | +59.9% |
| Deferred charges and accrued income | 490/1 | €2,168 | - | -€2,168 | |
| Total equity and liabilities | 10/49 | €317,050 | €270,743 | -€46,307 | -14.6% |
| Equity | 10/15 | -€956,218 | -€1,343,807 | -€387,589 | -40.5% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €6,074 | €6,074 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,074 | €6,074 | = | 0.0% |
| Legal reserve | 130 | €6,074 | €6,074 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,362,292 | -€1,749,881 | -€387,589 | -28.5% |
| Amounts payable | 17/49 | €1,273,268 | €1,614,550 | +€341,282 | +26.8% |
| Amounts payable after more than one year | 17 | €822,714 | - | -€822,714 | |
| Other amounts payable | 178/9 | €822,714 | - | -€822,714 | |
| Amounts payable within one year | 42/48 | €411,404 | €1,563,270 | +€1.2m | +280.0% |
| Financial debts | 43 | €1,511 | €9,059 | +€7,548 | +499.5% |
| Credit institutions | 430/8 | €1,511 | €9,059 | +€7,548 | +499.5% |
| Trade debts | 44 | €346,196 | €504,204 | +€158,009 | +45.6% |
| Suppliers | 440/4 | €346,196 | €504,204 | +€158,009 | +45.6% |
| Taxes, remuneration and social security | 45 | €51,630 | €61,178 | +€9,548 | +18.5% |
| Taxes | 450/3 | €10,400 | €9,800 | -€600 | -5.8% |
| Remuneration and social security | 454/9 | €41,231 | €51,378 | +€10,148 | +24.6% |
| Other amounts payable | 47/48 | €12,067 | €988,828 | +€976,762 | +8094.6% |
| Accrued charges and deferred income | 492/3 | €39,150 | €51,280 | +€12,130 | +31.0% |
| Remuneration, social security and pensions | 62 | €321,371 | €327,425 | +€6,054 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,190 | €38,674 | -€3,515 | -8.3% |
| Other operating charges | 640/8 | €10,182 | €8,433 | -€1,749 | -17.2% |
| Non-recurring operating charges | 66A | €131 | €115 | -€16 | -12.1% |
| Gross operating margin | 9900 | €154,444 | €40,868 | -€113,576 | -73.5% |
| Operating profit (loss) | 9901 | -€219,429 | -€333,780 | -€114,350 | -52.1% |
| Financial income | 75/76B | €119 | €120 | +€0 | +0.2% |
| Recurring financial income | 75 | €119 | €120 | +€0 | +0.2% |
| Financial charges | 65/66B | €47,445 | €53,034 | +€5,589 | +11.8% |
| Recurring financial charges | 65 | €47,445 | €53,034 | +€5,589 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | -€266,755 | -€386,694 | -€119,939 | -45.0% |
| Income taxes | 67/77 | €1,000 | €895 | -€105 | -10.5% |
| Profit (loss) for the period | 9904 | -€267,755 | -€387,589 | -€119,834 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€267,755 | -€387,589 | -€119,834 | -44.8% |
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 12 October 2026 via checked.be.