AECONIC: 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.
AECONIC
Largest movements
- Cash +€27,835
up €27,835 (+20.9%), from €133,253 to €161,087
mainly Net result for the year (+€43,899) and Depreciation (+€21,276)
- Tangible fixed assets -€21,276
down €21,276 (-27.6%), from €77,083 to €55,807
of which Furniture and vehicles: -€19,583
- Receivables within one year -€8,565
down €8,565 (-50.2%), from €17,075 to €8,511
of which Trade receivables: -€11,979
- Current investments +€5,000
up €5,000 (+13.9%), from €36,001 to €41,001
- Reserves +€43,899
up €43,899 (+26.5%), from €165,862 to €209,761
- Tax, wage and social debts -€31,321
down €31,321 (-56.9%), from €55,040 to €23,718
of which Taxes: -€29,791
- Debts after one year -€9,993
down €9,993 (-32.5%), from €30,774 to €20,780
- Gross operating margin -€22,901
down €22,901 (-22.6%), from €101,311 to €78,410
- Taxes -€10,333
down €10,333 (-47.0%), from €21,994 to €11,661
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 | €265,043 | €268,036 | +€2,993 | +1.1% |
| Fixed assets | 21/28 | €77,083 | €55,807 | -€21,276 | -27.6% |
| Tangible fixed assets | 22/27 | €77,083 | €55,807 | -€21,276 | -27.6% |
| Plant, machinery and equipment | 23 | €5,283 | €3,590 | -€1,693 | -32.0% |
| Furniture and vehicles | 24 | €71,800 | €52,217 | -€19,583 | -27.3% |
| Current assets | 29/58 | €187,961 | €212,230 | +€24,269 | +12.9% |
| Amounts receivable within one year | 40/41 | €17,075 | €8,511 | -€8,565 | -50.2% |
| Trade receivables | 40 | €11,979 | €0 | -€11,979 | -100.0% |
| Other amounts receivable | 41 | €5,096 | €8,511 | +€3,414 | +67.0% |
| Current investments | 50/53 | €36,001 | €41,001 | +€5,000 | +13.9% |
| Cash at bank and in hand | 54/58 | €133,253 | €161,087 | +€27,835 | +20.9% |
| Deferred charges and accrued income | 490/1 | €1,632 | €1,631 | -€1 | -0.1% |
| Total equity and liabilities | 10/49 | €265,043 | €268,036 | +€2,993 | +1.1% |
| Equity | 10/15 | €168,862 | €212,761 | +€43,899 | +26.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €165,862 | €209,761 | +€43,899 | +26.5% |
| Distributable reserves | 133 | €165,862 | €209,761 | +€43,899 | +26.5% |
| Amounts payable | 17/49 | €96,181 | €55,276 | -€40,905 | -42.5% |
| Amounts payable after more than one year | 17 | €30,774 | €20,780 | -€9,993 | -32.5% |
| Financial debts | 170/4 | €30,774 | €20,780 | -€9,993 | -32.5% |
| Amounts payable within one year | 42/48 | €65,053 | €34,226 | -€30,827 | -47.4% |
| Current portion of amounts payable after more than one year | 42 | €9,738 | €9,993 | +€256 | +2.6% |
| Trade debts | 44 | €275 | €514 | +€239 | +86.7% |
| Suppliers | 440/4 | €275 | €514 | +€239 | +86.7% |
| Taxes, remuneration and social security | 45 | €55,040 | €23,718 | -€31,321 | -56.9% |
| Taxes | 450/3 | €53,510 | €23,718 | -€29,791 | -55.7% |
| Remuneration and social security | 454/9 | €1,530 | €0 | -€1,530 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €354 | €269 | -€85 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,031 | €21,276 | +€245 | +1.2% |
| Other operating charges | 640/8 | €910 | €828 | -€82 | -9.0% |
| Gross operating margin | 9900 | €101,311 | €78,410 | -€22,901 | -22.6% |
| Operating profit (loss) | 9901 | €79,369 | €56,306 | -€23,064 | -29.1% |
| Financial income | 75/76B | €0 | €302 | +€302 | |
| Recurring financial income | 75 | €0 | €302 | +€302 | |
| Financial charges | 65/66B | €1,303 | €1,049 | -€254 | -19.5% |
| Recurring financial charges | 65 | €1,303 | €1,049 | -€254 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €78,066 | €55,559 | -€22,507 | -28.8% |
| Income taxes | 67/77 | €21,994 | €11,661 | -€10,333 | -47.0% |
| Profit (loss) for the period | 9904 | €56,072 | €43,899 | -€12,174 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,072 | €43,899 | -€12,174 | -21.7% |
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 4 October 2026 via checked.be.