Aker: 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.
Aker
Largest movements
- Tangible fixed assets +€3,275
up €3,275 (+75.4%), from €4,341 to €7,616
of which Furniture and vehicles: +€4,910
- Receivables within one year -€1,217
down €1,217 (-63.5%), from €1,916 to €700
of which Trade receivables: -€1,205
- Cash +€765
up €765 (+330%), from €232 to €997
mainly Depreciation (+€3,513) and Net result for the year (+€3,173)
- Profit (loss) carried forward +€3,173
up €3,173 (+26.9%), from -€11,800 to -€8,628
- Tax, wage and social debts -€349
down €349 (-4.4%), from €7,886 to €7,537
of which Remuneration and social security: -€650
- Gross operating margin +€12,284
up €12,284, from -€4,851 to €7,433
- Depreciation +€531
up €531 (+17.8%), from €2,982 to €3,513
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 | €6,489 | €9,313 | +€2,824 | +43.5% |
| Fixed assets | 21/28 | €4,341 | €7,616 | +€3,275 | +75.4% |
| Tangible fixed assets | 22/27 | €4,341 | €7,616 | +€3,275 | +75.4% |
| Plant, machinery and equipment | 23 | €4,307 | €2,672 | -€1,636 | -38.0% |
| Furniture and vehicles | 24 | €34 | €4,944 | +€4,910 | +14,588% |
| Current assets | 29/58 | €2,148 | €1,697 | -€451 | -21.0% |
| Amounts receivable within one year | 40/41 | €1,916 | €700 | -€1,217 | -63.5% |
| Trade receivables | 40 | €1,904 | €700 | -€1,205 | -63.2% |
| Other amounts receivable | 41 | €12 | - | -€12 | |
| Cash at bank and in hand | 54/58 | €232 | €997 | +€765 | +330% |
| Total equity and liabilities | 10/49 | €6,489 | €9,313 | +€2,824 | +43.5% |
| Equity | 10/15 | -€9,800 | -€6,628 | +€3,173 | +32.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,800 | -€8,628 | +€3,173 | +26.9% |
| Amounts payable | 17/49 | €16,290 | €15,940 | -€349 | -2.1% |
| Amounts payable within one year | 42/48 | €16,290 | €15,940 | -€349 | -2.1% |
| Taxes, remuneration and social security | 45 | €7,886 | €7,537 | -€349 | -4.4% |
| Taxes | 450/3 | €736 | €1,037 | +€301 | +40.9% |
| Remuneration and social security | 454/9 | €7,150 | €6,500 | -€650 | -9.1% |
| Other amounts payable | 47/48 | €8,404 | €8,404 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,982 | €3,513 | +€531 | +17.8% |
| Other operating charges | 640/8 | €660 | €676 | +€17 | +2.5% |
| Gross operating margin | 9900 | -€4,851 | €7,433 | +€12,284 | |
| Operating profit (loss) | 9901 | -€8,493 | €3,243 | +€11,737 | |
| Financial charges | 65/66B | €66 | €71 | +€5 | +6.9% |
| Recurring financial charges | 65 | €66 | €71 | +€5 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,559 | €3,173 | +€11,732 | |
| Profit (loss) for the period | 9904 | -€8,559 | €3,173 | +€11,732 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,559 | €3,173 | +€11,732 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.