AIKONS: 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.
AIKONS
Largest movements
- Receivables within one year +€38,776
up €38,776 (+310%), from €12,500 to €51,277
of which Other amounts receivable: +€32,554
- Cash +€7,857
up €7,857 (+44.5%), from €17,647 to €25,504
mainly Net result for the year (+€62,494) and Other debts (+€8,572)
- Reserves +€40,422
up €40,422 (+49.0%), from €82,493 to €122,915
- Other debts +€8,572
up €8,572 (+63.5%), from €13,500 to €22,072
- Trade debts -€2,603
down €2,603 (-17.5%), from €14,917 to €12,314
- Gross operating margin +€34,316
up €34,316 (+70.9%), from €48,405 to €82,722
- Taxes +€6,502
up €6,502 (+61.8%), from €10,523 to €17,025
- Other operating charges -€2,975
down €2,975 (-61.3%), from €4,856 to €1,881
- Financial charges +€2,825
up €2,825 (+225%), from €1,258 to €4,082
- Financial income +€1,381
up €1,381 (+53.0%), from €2,606 to €3,987
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 | €133,912 | €179,943 | +€46,031 | +34.4% |
| Fixed assets | 21/28 | €3,000 | €3,013 | +€13 | +0.4% |
| Tangible fixed assets | 22/27 | €3,000 | €3,013 | +€13 | +0.4% |
| Furniture and vehicles | 24 | €3,000 | €3,013 | +€13 | +0.4% |
| Current assets | 29/58 | €130,912 | €176,930 | +€46,018 | +35.2% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,500 | €51,277 | +€38,776 | +310% |
| Trade receivables | 40 | €3,253 | €9,475 | +€6,222 | +191% |
| Other amounts receivable | 41 | €9,247 | €41,801 | +€32,554 | +352% |
| Cash at bank and in hand | 54/58 | €17,647 | €25,504 | +€7,857 | +44.5% |
| Deferred charges and accrued income | 490/1 | €765 | €150 | -€615 | -80.4% |
| Total equity and liabilities | 10/49 | €133,912 | €179,943 | +€46,031 | +34.4% |
| Equity | 10/15 | €88,693 | €129,115 | +€40,422 | +45.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,493 | €122,915 | +€40,422 | +49.0% |
| Distributable reserves | 133 | €82,493 | €122,915 | +€40,422 | +49.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,219 | €50,828 | +€5,609 | +12.4% |
| Amounts payable within one year | 42/48 | €45,219 | €50,815 | +€5,596 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €1,904 | €2,529 | +€625 | +32.8% |
| Trade debts | 44 | €14,917 | €12,314 | -€2,603 | -17.5% |
| Suppliers | 440/4 | €14,917 | €12,314 | -€2,603 | -17.5% |
| Taxes, remuneration and social security | 45 | €14,898 | €13,899 | -€998 | -6.7% |
| Taxes | 450/3 | €13,944 | €12,945 | -€998 | -7.2% |
| Remuneration and social security | 454/9 | €954 | €954 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €13,500 | €22,072 | +€8,572 | +63.5% |
| Accrued charges and deferred income | 492/3 | - | €14 | +€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €963 | €1,226 | +€263 | +27.4% |
| Other operating charges | 640/8 | €4,856 | €1,881 | -€2,975 | -61.3% |
| Gross operating margin | 9900 | €48,405 | €82,722 | +€34,316 | +70.9% |
| Operating profit (loss) | 9901 | €42,586 | €79,614 | +€37,028 | +86.9% |
| Financial income | 75/76B | €2,606 | €3,987 | +€1,381 | +53.0% |
| Recurring financial income | 75 | €2,606 | €3,987 | +€1,381 | +53.0% |
| Financial charges | 65/66B | €1,258 | €4,082 | +€2,825 | +225% |
| Recurring financial charges | 65 | €1,258 | €4,082 | +€2,825 | +225% |
| Profit (loss) for the period before taxes | 9903 | €43,934 | €79,519 | +€35,584 | +81.0% |
| Income taxes | 67/77 | €10,523 | €17,025 | +€6,502 | +61.8% |
| Profit (loss) for the period | 9904 | €33,412 | €62,494 | +€29,082 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,412 | €62,494 | +€29,082 | +87.0% |
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 14 October 2026 via checked.be.