AAKCOPERS: 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.
AAKCOPERS
Largest movements
- Cash +€4,104
up €4,104 (+6.6%), from €62,110 to €66,214
mainly Net result for the year (+€2,473) and Deferred charges and accrued income (+€745)
- Deferred charges and accrued income -€745
down €745 (-50.9%), from €1,465 to €720
- Reserves +€2,400
up €2,400 (+21.0%), from €11,415 to €13,815
of which Distributable reserves: +€2,400
- Gross operating margin -€2,848
down €2,848 (-32.6%), from €8,726 to €5,878
- Taxes -€1,150
down €1,150 (-38.6%), from €2,981 to €1,831
- Depreciation +€282
up €282 (+276.0%), from €102 to €384
- Other operating charges +€133
up €133 (+13.0%), from €1,021 to €1,154
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 | €66,942 | €69,672 | +€2,731 | +4.1% |
| Fixed assets | 21/28 | €1,050 | €666 | -€384 | -36.6% |
| Tangible fixed assets | 22/27 | €1,050 | €666 | -€384 | -36.6% |
| Plant, machinery and equipment | 23 | €1,050 | €666 | -€384 | -36.6% |
| Current assets | 29/58 | €65,892 | €69,007 | +€3,115 | +4.7% |
| Amounts receivable within one year | 40/41 | €2,317 | €2,073 | -€244 | -10.5% |
| Trade receivables | 40 | €1,447 | - | -€1,447 | |
| Other amounts receivable | 41 | €870 | €2,073 | +€1,203 | +138.2% |
| Cash at bank and in hand | 54/58 | €62,110 | €66,214 | +€4,104 | +6.6% |
| Deferred charges and accrued income | 490/1 | €1,465 | €720 | -€745 | -50.9% |
| Total equity and liabilities | 10/49 | €66,942 | €69,672 | +€2,731 | +4.1% |
| Equity | 10/15 | €65,624 | €68,096 | +€2,473 | +3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,415 | €13,815 | +€2,400 | +21.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,385 | €2,385 | = | 0.0% |
| Distributable reserves | 133 | €7,170 | €9,570 | +€2,400 | +33.5% |
| Profit (loss) carried forward | 14 | €48,009 | €48,081 | +€73 | +0.2% |
| Amounts payable | 17/49 | €1,318 | €1,576 | +€258 | +19.6% |
| Amounts payable within one year | 42/48 | €1,318 | €1,576 | +€258 | +19.6% |
| Trade debts | 44 | €337 | €567 | +€229 | +68.0% |
| Suppliers | 440/4 | €337 | €567 | +€229 | +68.0% |
| Taxes, remuneration and social security | 45 | €981 | €1,009 | +€29 | +2.9% |
| Taxes | 450/3 | €981 | €1,009 | +€29 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €384 | +€282 | +276.0% |
| Other operating charges | 640/8 | €1,021 | €1,154 | +€133 | +13.0% |
| Gross operating margin | 9900 | €8,726 | €5,878 | -€2,848 | -32.6% |
| Operating profit (loss) | 9901 | €7,603 | €4,341 | -€3,262 | -42.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €36 | €37 | +€1 | +3.5% |
| Recurring financial charges | 65 | €36 | €37 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €7,568 | €4,304 | -€3,264 | -43.1% |
| Income taxes | 67/77 | €2,981 | €1,831 | -€1,150 | -38.6% |
| Profit (loss) for the period | 9904 | €4,587 | €2,473 | -€2,114 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,587 | €2,473 | -€2,114 | -46.1% |
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 8 October 2026 via checked.be.