AIKEN CONSULT: 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.
AIKEN CONSULT
Largest movements
- Receivables within one year +€35,068
up €35,068 (+216%), from €16,250 to €51,317
of which Trade receivables: +€22,251
- Cash +€25,911
up €25,911 (+78.6%), from €32,953 to €58,864
mainly Trade debts (+€43,457) and Net result for the year (+€39,629)
- Tangible fixed assets +€15,179
up €15,179 (+38.3%), from €39,605 to €54,784
- Trade debts +€43,457
up €43,457 (+630%), from €6,896 to €50,353
- Profit (loss) carried forward +€39,629
up €39,629 (+73.3%), from €54,055 to €93,684
- Tax, wage and social debts -€6,858
down €6,858 (-22.2%), from €30,841 to €23,983
of which Taxes: -€11,591
- Staff costs +€38,623
up €38,623 (+165%), from €23,451 to €62,073
- Gross operating margin +€25,171
up €25,171 (+21.7%), from €116,240 to €141,411
- Other operating charges +€6,094
up €6,094 (+452%), from €1,350 to €7,444
- Depreciation -€4,539
down €4,539 (-21.6%), from €21,003 to €16,464
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 | €92,803 | €168,020 | +€75,217 | +81.0% |
| Fixed assets | 21/28 | €41,755 | €56,934 | +€15,179 | +36.4% |
| Tangible fixed assets | 22/27 | €39,605 | €54,784 | +€15,179 | +38.3% |
| Furniture and vehicles | 24 | €39,605 | €54,784 | +€15,179 | +38.3% |
| Financial fixed assets | 28 | €2,150 | €2,150 | = | 0.0% |
| Current assets | 29/58 | €51,048 | €111,085 | +€60,038 | +118% |
| Amounts receivable within one year | 40/41 | €16,250 | €51,317 | +€35,068 | +216% |
| Trade receivables | 40 | €16,250 | €38,501 | +€22,251 | +137% |
| Other amounts receivable | 41 | - | €12,817 | +€12,817 | |
| Cash at bank and in hand | 54/58 | €32,953 | €58,864 | +€25,911 | +78.6% |
| Deferred charges and accrued income | 490/1 | €1,845 | €904 | -€941 | -51.0% |
| Total equity and liabilities | 10/49 | €92,803 | €168,020 | +€75,217 | +81.0% |
| Equity | 10/15 | €54,055 | €93,684 | +€39,629 | +73.3% |
| Profit (loss) carried forward | 14 | €54,055 | €93,684 | +€39,629 | +73.3% |
| Amounts payable | 17/49 | €38,748 | €74,336 | +€35,588 | +91.8% |
| Amounts payable within one year | 42/48 | €38,748 | €74,336 | +€35,588 | +91.8% |
| Trade debts | 44 | €6,896 | €50,353 | +€43,457 | +630% |
| Suppliers | 440/4 | €6,896 | €50,353 | +€43,457 | +630% |
| Taxes, remuneration and social security | 45 | €30,841 | €23,983 | -€6,858 | -22.2% |
| Taxes | 450/3 | €27,656 | €16,065 | -€11,591 | -41.9% |
| Remuneration and social security | 454/9 | €3,185 | €7,918 | +€4,733 | +149% |
| Other amounts payable | 47/48 | €1,011 | - | -€1,011 | |
| Remuneration, social security and pensions | 62 | €23,451 | €62,073 | +€38,623 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,003 | €16,464 | -€4,539 | -21.6% |
| Other operating charges | 640/8 | €1,350 | €7,444 | +€6,094 | +452% |
| Gross operating margin | 9900 | €116,240 | €141,411 | +€25,171 | +21.7% |
| Operating profit (loss) | 9901 | €70,437 | €55,430 | -€15,008 | -21.3% |
| Financial income | 75/76B | - | €595 | +€595 | |
| Recurring financial income | 75 | - | €595 | +€595 | |
| Financial charges | 65/66B | €120 | €330 | +€210 | +175% |
| Recurring financial charges | 65 | €120 | €330 | +€210 | +175% |
| Non-recurring financial charges | 66B | €120 | €330 | +€210 | +175% |
| Profit (loss) for the period before taxes | 9903 | €70,317 | €55,694 | -€14,623 | -20.8% |
| Income taxes | 67/77 | €16,262 | €16,065 | -€197 | -1.2% |
| Profit (loss) for the period | 9904 | €54,055 | €39,629 | -€14,427 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,055 | €39,629 | -€14,427 | -26.7% |
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 19 October 2026 via checked.be.